HOUSE BILL No. 6339


     September 18, 2002, Introduced by Rep. Scranton 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 438.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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             SEC. 438.  (1) FOR THE 2003 TAX YEAR AND EACH TAX YEAR AFTER

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        THE 2003 TAX YEAR, AN INDIVIDUAL MAY DESIGNATE ON HIS OR HER

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        ANNUAL RETURN THAT A CONTRIBUTION OF $2.00 OR MORE OF HIS OR HER

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        REFUND BE CREDITED TO THE MICHIGAN DISABILITY SPORTS ALLIANCE

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        FUND CREATED IN THE MICHIGAN DISABILITY SPORTS ALLIANCE FUND

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        ACT.  IF AN INDIVIDUAL'S REFUND IS NOT SUFFICIENT TO MAKE A CON-

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        TRIBUTION UNDER THIS SECTION, THE INDIVIDUAL MAY DESIGNATE A CON-

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        TRIBUTION AMOUNT AND THAT CONTRIBUTION AMOUNT SHALL BE ADDED TO

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        THE INDIVIDUAL'S TAX LIABILITY FOR THE TAX YEAR.





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             (2) THE TAX DESIGNATION AUTHORIZED IN THIS SECTION SHALL BE

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        CLEARLY AND UNAMBIGUOUSLY PRINTED ON THE FIRST PAGE OF THE STATE

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        INDIVIDUAL INCOME TAX RETURN FORM.

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             (3) NOTWITHSTANDING ANY OTHER ALLOCATIONS OR DISBURSEMENTS

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        REQUIRED BY THIS ACT, EACH YEAR THAT THE CONTRIBUTION DESIGNATION

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        UNDER THIS SECTION IS IN EFFECT, AN AMOUNT EQUAL TO THE CUMULA-

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        TIVE DESIGNATION MADE UNDER THIS SECTION, LESS THE AMOUNT APPRO-

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        PRIATED TO THE DEPARTMENT TO IMPLEMENT THIS SECTION, SHALL BE

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        APPROPRIATED FROM THE GENERAL FUND AND DEPOSITED IN THE MICHIGAN

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        DISABILITY SPORTS ALLIANCE FUND CREATED IN THE MICHIGAN DISABIL-

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        ITY SPORTS ALLIANCE FUND ACT AND SHALL BE USED SOLELY FOR THE

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        PURPOSES OF THAT FUND.

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             Enacting section 1.  This amendatory act does not take

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        effect unless Senate Bill No. _______ or House Bill No. 6340

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        (request no. 07535'02 a) of the 91st Legislature is enacted into

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        law.

























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