HOUSE BILL No. 4100


     January 31, 2001, Introduced by Reps. Sanborn, Cassis, Stewart, Middaugh, Kooiman, Mortimer, Rocca, Koetje, Ehardt, Mead and Richner and
referred to the Committee on Tax Policy.


        A bill to amend 1967 PA 281, entitled

   "Income tax act of 1967,"

   (MCL 206.1 to 206.532) by adding section 269.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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           SEC. 269.  (1) FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31,

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      2000, A TAXPAYER MAY CLAIM A CREDIT AGAINST THE TAX IMPOSED BY

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      THIS ACT EQUAL TO THE SUM OF THE FOLLOWING AMOUNTS:

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           (A) THE AMOUNT PAID IN THE TAX YEAR BY THE TAXPAYER FOR SUP-

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      PLIES AND EQUIPMENT, PRESCRIBED BY A PHYSICIAN, FOR THE TREATMENT

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      AND MONITORING OF THE DIABETES OF THE TAXPAYER OR A DEPENDENT OF

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      THE TAXPAYER.

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           (B) AMOUNTS PAID FOR EDUCATIONAL TRAINING FOR THE TREATMENT

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      OF DIABETES AS PRESCRIBED BY A PHYSICIAN FOR THE TAXPAYER OR A

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      DEPENDENT OF THE TAXPAYER, NOT TO EXCEED $300.00 PER INDIVIDUAL

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      PER TAX YEAR.


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           (2) IF THE CREDIT UNDER THIS SECTION EXCEEDS THE TAX

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      LIABILITY OF THE TAXPAYER FOR THE TAX YEAR, THAT PORTION THAT

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      EXCEEDS THE TAX LIABILITY SHALL BE REFUNDED.

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           (3) AS USED IN THIS SECTION:

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           (A) "DIABETES" INCLUDES ALL OF THE FOLLOWING:

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           (i) GESTATIONAL DIABETES.

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           (ii) INSULIN-USING DIABETES.

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           (iii) NON-INSULIN-USING DIABETES.

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           (B) "PHYSICIAN" MEANS A PHYSICIAN AS DEFINED IN SECTION

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      17001(1)(C) OR 17501(1)(B) OF THE PUBLIC HEALTH CODE, 1978

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      PA 368, MCL 333.17001 AND 333.17501, OR A PODIATRIST AS DEFINED

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      IN SECTION 18001 OF THE PUBLIC HEALTH CODE, 1978 PA 368, MCL

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      333.18001.































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