HOUSE BILL No. 5640


     February 14, 2002, Introduced by Reps. Richardville, Rocca, Stewart and Spade 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 270.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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             SEC. 270.  (1) FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31,

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        2001, A TAXPAYER MAY CLAIM A CREDIT AGAINST THE TAX IMPOSED BY

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        THIS ACT EQUAL TO THE COST PAID IN THE TAX YEAR TO SPAY OR NEUTER

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        A CAT OR DOG IF THE CAT OR DOG RESIDES IN THE TAXPAYER'S HOME FOR

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        MORE THAN 6 MONTHS DURING THE TAX YEAR.

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             (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SECTION

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

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        PORTION OF THE CREDIT THAT EXCEEDS THE TAX LIABILITY SHALL BE

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        REFUNDED.






   04925'01          Final page.                            RJA