January 26, 2010, Introduced by Senators PAPPAGEORGE, HUNTER, BIRKHOLZ, KAHN and JANSEN and referred to the Committee on Finance.
A bill to amend 2007 PA 36, entitled
"Michigan business tax act,"
(MCL 208.1101 to 208.1601) by adding section 460a.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 460a. (1) For tax years that begin after December 31,
2009, a taxpayer that is an owner of a service station may claim a
credit against the tax imposed by this act equal to $250.00 for the
purchase and installation of a fuel call button at each service
station owned by the taxpayer during the tax year that is to be
used by a disabled person with a certificate of identification,
windshield placard, special registration plates issued under
section 803d of the Michigan vehicle code, 1949 PA 300, MCL
257.803d, a special registration plate issued under section 803f of
the Michigan vehicle code, 1949 PA 300, MCL 257.803f, that has a
tab for persons with disabilities attached, a certificate of
identification or windshield placard from another state, or special
registration plates from another state issued for persons with
disabilities to obtain refueling assistance at that service
station. A single taxpayer shall not claim a credit for the
purchase and installation of more than 1 fuel call button at each
service station.
(2) The credit shall be claimed on a form and in a manner as
prescribed by the department. The department may require reasonable
proof from the taxpayer verifying the purchase and installation of
a fuel call button at each service station for which a credit is
sought.
(3) If the credit allowed under this section exceeds the tax
liability of the taxpayer for the tax year, that portion of the
credit that exceeds the tax liability shall not be refunded.
(4) As used in this section, "fuel call button" means a
calling device that meets all of the following specifications:
(a) Must provide a recognizable signal inside the service
station that a driver needs refueling assistance.
(b) Must be able to be operated from the vehicle using only 1
hand.
(c) Must have at least 1 sign next to it that identifies the
device and specifies the hours when refueling assistance is
available.
(d) Must be able to be operated from the vehicle in accordance
with all requirements and the accessibility guidelines promulgated
pursuant to the Americans with disabilities act of 1990, 42 USC
12101 to 12213.