HOUSE BILL No. 6115


     May 23, 2002, Introduced by Reps. Allen, Bradstreet, Mead, Faunce, Anderson, Spade, Lockwood, Gosselin, Julian, Voorhees,
Howell, Kowall, Shackleton, Kuipers, Toy, Pappageorge, Cassis, Patterson, Middaugh, Vear, Tabor, Van Woerkom, Gilbert, Hummel,
Vander Roest, Cameron Brown, Richardville, Caul, Stamas, Bishop, Bisbee, Meyer, Scranton, Ruth Johnson, Pumford, Rivet, McConico,
Rich Brown, Lipsey, Adamini, Kolb, Waters, Zelenko, Clark, DeRossett, DeWeese, Hager, Kooiman, Lemmons and Raczkowski 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:

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

 2
        2000, A TAXPAYER WHO IS A LAW ENFORCEMENT OFFICER MAY CLAIM A

 3
        CREDIT AGAINST THE TAX IMPOSED BY THIS ACT EQUAL TO THE COST OF

 4
        BODY ARMOR OR $1,000.00, WHICHEVER IS LESS.

 5
             (2) THE CREDIT ALLOWED UNDER THIS SECTION MAY BE CLAIMED

 6
        ONCE EVERY 5 YEARS FOR THE PURCHASE OF NEW BODY ARMOR BY THE

 7
        TAXPAYER.

 8
             (3) AS USED IN THIS SECTION:

 9
             (A) "BODY ARMOR" MEANS CLOTHING OR A DEVICE PURCHASED BY THE

10
        TAXPAYER IN THE TAX YEAR FOR USE IN THE COURSE OF HIS OR HER

11
        EMPLOYMENT AS A LAW ENFORCEMENT OFFICER THAT IS DESIGNED OR


   04784'01                                                 RJA                                   2

 1
        INTENDED TO PROTECT AN INDIVIDUAL'S BODY OR A PORTION OF AN

 2
        INDIVIDUAL'S BODY FROM INJURY CAUSED BY A FIREARM.

 3
             (B) "LAW ENFORCEMENT OFFICER" MEANS EITHER OF THE

 4
        FOLLOWING:

 5
             (i) A REGULARLY EMPLOYED MEMBER OF A POLICE FORCE OR OTHER

 6
        ORGANIZATION OF A CITY, COUNTY, TOWNSHIP, OR VILLAGE, OF THIS

 7
        STATE, OR OF A STATE UNIVERSITY OR COMMUNITY COLLEGE WHO IS

 8
        RESPONSIBLE FOR THE PREVENTION AND DETECTION OF CRIME AND THE

 9
        ENFORCEMENT OF THE GENERAL CRIMINAL LAWS OF THIS STATE.  POLICE

10
        OFFICER OR LAW ENFORCEMENT OFFICER DOES NOT INCLUDE A PERSON

11
        SERVING SOLELY BECAUSE HE OR SHE OCCUPIES ANY OTHER OFFICE OR

12
        POSITION.

13
             (ii) A LAW ENFORCEMENT OFFICER OF A MICHIGAN INDIAN TRIBAL

14
        POLICE FORCE.

15
             (C) "LAW ENFORCEMENT OFFICER OF A MICHIGAN INDIAN TRIBAL

16
        POLICE FORCE" MEANS A REGULARLY EMPLOYED MEMBER OF A POLICE FORCE

17
        OF A MICHIGAN INDIAN TRIBE WHO IS APPOINTED PURSUANT TO 25

18
        C.F.R. 12.100 TO 12.103.

19
             (D) "MICHIGAN INDIAN TRIBE" MEANS A FEDERALLY RECOGNIZED

20
        INDIAN TRIBE THAT HAS TRUST LANDS LOCATED WITHIN THIS STATE.

















   04784'01          Final page.                            RJA