HOUSE BILL No. 4518

 

April 12, 2011, Introduced by Reps. Lori, Liss, Knollenberg, Moss, Slavens, Hughes, Pettalia, Rutledge, Stallworth, Barnett, Nesbitt, Cavanagh, Rogers, Brown and Oakes and referred to the Committee on Tax Policy.

 

     A bill to amend 1967 PA 281, entitled

 

"Income tax act of 1967,"

 

by amending section 435 (MCL 206.435), as amended by 2010 PA 346.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 435. (1) Except as otherwise provided under this section,

 

for the 2008 tax year and each tax year after the 2008 tax year, an

 

individual may designate in a manner and form as prescribed by the

 

department pursuant to subsection (2) on his or her annual return

 

that contributions of $5.00, $10.00, or more of his or her refund

 

be credited to any of the following:

 

     (a) For the 2010 tax year and each tax year after the 2010 tax

 

year, the Michigan higher education assistance authority created in

 

section 1 of 1960 PA 77, MCL 390.951, for the children of veterans

 

tuition grant program created in the children of veterans tuition

 

grant act, 2005 PA 248, MCL 390.1341 to 390.1346. No money from the


 

contributions designated to this subdivision shall be used for the

 

purpose of administering this section.

 

     (b) For the 2010 tax year and each tax year after the 2010 tax

 

year, the children's trust fund created in 1982 PA 249, MCL 21.171

 

to 21.172.

 

     (c) The prostate cancer research fund created in the prostate

 

cancer research fund act, 2007 PA 135, MCL 333.26241 to 333.26246.

 

     (d) Amanda's fund for breast cancer prevention and treatment

 

created in the Amanda's fund for breast cancer prevention and

 

treatment act, 2007 PA 134, MCL 333.26231 to 333.26237.

 

     (e) The animal welfare fund created in the animal welfare fund

 

act, 2007 PA 132, MCL 287.991 to 287.997.

 

     (f) The Michigan housing and community development fund

 

created in section 58a of the state housing development authority

 

act of 1966, 1966 PA 346, MCL 125.1458a.

 

     (g) The Michigan law enforcement officers memorial monument

 

fund created in section 3 of the Michigan law enforcement officers

 

memorial act, 2004 PA 177, MCL 28.783.

 

     (h) For the 2009 tax year and each tax year after the 2009 tax

 

year, the renewable fuels fund created in section 5a of the motor

 

fuels quality act, 1984 PA 44, MCL 290.645a.

 

     (i) The Michigan council for the arts fund created in section

 

9 of the history, arts, and libraries act, 2001 PA 63, MCL 399.709.

 

     (j) For the 2009 tax year and each tax year after the 2009 tax

 

year, the foster care trust fund created in section 3 of the foster

 

care trust fund act, 2008 PA 525, MCL 722.1023.

 

     (k) For the 2009 tax year and each tax year after the 2009 tax


 

year, the children's miracle network fund created in section 5 of

 

the children's miracle network fund act, 2008 PA 557, MCL

 

333.26565.

 

     (l) For the 2009 tax year and each tax year after the 2009 tax

 

year, the children's hospital of Michigan fund created in section

 

15 of the children's hospital of Michigan fund act, 2008 PA 527,

 

MCL 333.26545.

 

     (m) For the 2009 tax year and each tax year after the 2009 tax

 

year, the united way fund created in section 3 of the united way

 

fund act, 2008 PA 527, MCL 333.26533.

 

     (n) For the 2011 tax year and each tax year after the 2011 tax

 

year, the girl scouts of Michigan fund created in section 3 of the

 

girl scouts of Michigan fund act, 2010 PA 347, MCL 206.721 to

 

206.726.

 

     (o) For the 2011 tax year and each tax year after the 2011 tax

 

year, the Michigan Alzheimer's association fund created in section

 

5 of the Michigan Alzheimer's association fund act.

 

     (2) The department shall establish and utilize a separate

 

contributions schedule that incorporates each contribution

 

designation authorized under this section that remains in effect

 

and available for each tax year and shall revise the state

 

individual income tax return form to include a separate line for

 

the total contribution designations made under the separate

 

contributions schedule. The contribution designations authorized

 

under sections 437 and 440 shall remain on the first page of the

 

state individual income tax return for the 2008 and 2009 tax years,

 

but shall be incorporated into the contributions schedule for the


 

2010 tax year and shall remain on the schedule until the

 

contribution designation expires by law or is otherwise no longer

 

available as determined by the department pursuant to subsection

 

(3). A contribution designation that is enacted after November 1,

 

2007 shall be incorporated as soon as practical on the

 

contributions schedule, and each new contribution designation shall

 

be listed on the schedule in alphabetical order.

 

     (3) The department may cease to include a contribution

 

designation on the contributions schedule if that contribution

 

designation fails to raise $100,000.00 in any tax year for 2

 

consecutive tax years.

 

     (4) If an individual's refund is not sufficient to make a

 

contribution under this section, the individual may designate a

 

contribution amount and that contribution amount shall be added to

 

the individual's tax liability for the tax year.

 

     (5) Notwithstanding any other allocations or disbursements

 

required by this act, each year that a contribution designation

 

under this section is in effect, an amount equal to the cumulative

 

designation made under this section, less the amount appropriated

 

to the department to implement this section, shall be appropriated

 

from the general fund and distributed to the department responsible

 

for administering the appropriate fund to which the taxpayer

 

designated his or her contribution and shall be used solely for the

 

purposes of that fund.

 

     (6) Money appropriated pursuant to an appropriations act as

 

required by law in accordance with this section to the department

 

responsible for administering each respective fund shall be in


 

addition to any other allocation or appropriation and is intended

 

to enhance appropriations from the general fund and not to replace

 

or supplant those appropriations.

 

     Enacting section 1. This amendatory act does not take effect

 

unless Senate Bill No. ____ or House Bill No. 4519(request no.

 

01913'11 a) of the 96th Legislature is enacted into law.