HOUSE BILL No. 4482


     March 15, 2001, Introduced by Reps. Woronchak, Raczkowski, Gilbert, Birkholz, Pappageorge, Voorhees, Sanborn, Allen,
Bishop, Middaugh, Bradstreet, Vander Roest, Ruth Johnson, Kooiman, Vander Veen, Julian, Schauer, Shackleton, Richardville, Van
Woerkom, Toy, Faunce, Garcia, Schermesser and Vear 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 TAX YEARS THAT BEGIN AFTER DECEMBER 31,

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      2000, AN INDIVIDUAL MAY DESIGNATE ON HIS OR HER ANNUAL RETURN

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      THAT A CONTRIBUTION OF $2.00 OR MORE OF HIS OR HER REFUND BE

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      CREDITED TO THE HOME HEATING CREDIT FUND.  IF A TAXPAYER'S REFUND

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      IS NOT SUFFICIENT TO MAKE A CONTRIBUTION UNDER THIS SECTION, THE

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      TAXPAYER MAY DESIGNATE A CONTRIBUTION AMOUNT AND THAT CONTRIBU-

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

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      THE TAX YEAR.

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           (2) THE CONTRIBUTION DESIGNATION AUTHORIZED IN THIS SECTION

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      SHALL BE CLEARLY AND UNAMBIGUOUSLY PRINTED ON THE FIRST PAGE OF

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      THE STATE INDIVIDUAL INCOME TAX RETURN.


   03310'01                 Final page.                         RJA