SENATE BILL NO. 1296


   September 16, 1998, Introduced by Senators SHUGARS, YOUNG and 
        STILLE and referred to the Committee on Finance.



        A bill to amend 1967 PA 281, entitled

   "Income tax act of 1967,"

   (MCL 206.1 to 206.532) by adding section 438.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 438.  (1) BEGINNING FOR THE 1998 TAX YEAR AND UNTIL THE

 2    STATE TREASURER CERTIFIES THAT THE ASSETS IN THE ORGAN DONOR EDU-

 3    CATION FUND CREATED IN THE ORGAN DONOR EDUCATION FUND ACT EXCEED

 4    $5,000,000.00, A TAXPAYER MAY DESIGNATE ON HIS OR HER ANNUAL

 5    RETURN THAT A CONTRIBUTION OF $2.00 OR MORE OF HIS OR HER REFUND

 6    BE CREDITED TO THE ORGAN DONOR EDUCATION FUND CREATED IN THE

 7    ORGAN DONOR EDUCATION FUND ACT.  IF A TAXPAYER'S REFUND IS NOT

 8    SUFFICIENT TO MAKE A CONTRIBUTION UNDER THIS SECTION, THE TAX-

 9    PAYER MAY DESIGNATE A CONTRIBUTION AMOUNT AND THAT CONTRIBUTION

10    AMOUNT SHALL BE ADDED TO THE TAXPAYER'S TAX LIABILITY FOR THE TAX

11    YEAR.


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 1         (2) THE CONTRIBUTION DESIGNATION AUTHORIZED IN THIS SECTION

 2    SHALL BE CLEARLY AND UNAMBIGUOUSLY PRINTED ON THE FIRST PAGE OF

 3    ALL STATE INDIVIDUAL INCOME TAX RETURN FORMS, IF PRACTICABLE.

 4         (3) NOTWITHSTANDING THE OTHER ALLOCATIONS AND DISBURSEMENTS

 5    REQUIRED BY THIS ACT, AN AMOUNT EQUAL TO THE CUMULATIVE DESIGNA-

 6    TIONS MADE UNDER THIS SECTION, LESS THE AMOUNT APPROPRIATED TO

 7    THE DEPARTMENT OF TREASURY FOR THE PURPOSE OF IMPLEMENTING THIS

 8    SECTION, SHALL BE DEPOSITED IN THE ORGAN DONOR EDUCATION FUND AND

 9    SHALL BE APPROPRIATED SOLELY FOR THE PURPOSES OF THAT FUND.

10         Enacting section 1.  This amendatory act does not take

11    effect unless Senate Bill No. 1295

12                           of the 89th Legislature is enacted into

13    law.































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