HB-5468, As Passed House, September 30, 2003                                

SENATE SUBSTITUTE FOR

HOUSE BILL NO. 5468

                                                                             A bill to amend 1967 PA 281, entitled                                             

"Income tax act of 1967,"                                                   

(MCL 206.1 to 206.532) by adding section 263.                               

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1   Sec. 263.  (1) For tax years that begin after December 31,                  

2   2005, a qualified taxpayer may claim a credit against the tax               

3   imposed by this act equal to the cost paid during the tax year              

4   for a premarital education program or $50.00, whichever is less.            

5       (2) If the credit allowed under this section exceeds the tax                

6   liability of the taxpayer for the tax year, that portion of the             

7   credit that exceeds the tax liability shall not be refunded.                

8       (3) As used in this section:                                                

9   (a) "Premarital education program" means a qualifying                       

10  premarital education program provided for in and meeting the                

11  criteria as set forth in section 12 of 1887 PA 128, MCL 551.112.            

Senate Bill No. 5468 (S-2) as amended December 9, 2004

1       (b) "Qualified taxpayer" means a taxpayer or taxpayers who                  

2   attended a premarital education program during the tax year in              

3   which a credit under this section is claimed.  If the individuals           

4   who participate together in the premarital education program file           

5   separate returns for the tax year, only 1 of the taxpayers shall            

6   claim the credit under this section.  If the taxpayers file a               

7   joint return for the tax year, the maximum credit shall be $50.00           

8   for that joint return.

9       Enacting section 1.  This amendatory act does not take                      

10  effect unless [all of the following bills of the 92nd Legislature are

11 enacted into law:

      (a) House Bill No. 5467.

      (b) House Bill No. 5469.

      (c) House Bill No. 5470.

      (d) House Bill No. 5471.

      (e) House Bill No. 5473.

      (f) House Bill No. 5474.

      (g) Senate Bill No. 959.

      (h) Senate Bill No. 961.

      (i) Senate Bill No. 963.

      (j) Senate Bill No. 964.

     (k) Senate Bill No. 966.]