February 27, 2003, Introduced by Reps. Hune and Ward 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:
1 Sec. 438. (1) For the 2003 tax year and each tax year after
2 the 2003 tax year, an individual may designate on his or her
3 annual return that a contribution of $2.00 or more of his or her
4 refund be credited to the Michigan disability sports alliance
5 fund created in the Michigan disability sports alliance fund
6 act. If an individual's refund is not sufficient to make a
7 contribution under this section, the individual may designate a
8 contribution amount and that contribution amount shall be added
9 to the individual's tax liability for the tax year.
10 (2) The tax designation authorized in this section shall be
11 clearly and unambiguously printed on the first page of the state
1 individual income tax return form.
2 (3) Notwithstanding any other allocations or disbursements
3 required by this act, each year that the contribution designation
4 under this section is in effect, an amount equal to the
5 cumulative designation made under this section, less the amount
6 appropriated to the department to implement this section, shall
7 be appropriated from the general fund and deposited in the
8 Michigan disability sports alliance fund created in the Michigan
9 disability sports alliance fund act and shall be used solely for
10 the purposes of that fund.
11 Enacting section 1. This amendatory act does not take
12 effect unless Senate Bill No. _______ or House Bill No. 4302
13 (request no. 02270'03 a) of the 92nd Legislature is enacted into
14 law.