SB-0221, As Passed Senate, May 25, 2005

SUBSTITUTE FOR

SENATE BILL NO. 221

     A bill to amend 1967 PA 281, entitled

"Income tax act of 1967,"

(MCL 206.1 to 206.532) by adding section 262.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

Sec. 262. (1) For tax years that begin after December 31,

2005, a taxpayer may claim a credit against the tax imposed by this

act equal to $250.00 in the tax year during which a cellular tower

is placed on property that the taxpayer owns and that is located in

a rural area.

     (2) If the amount of the credit allowed under this section

exceeds the tax liability of the taxpayer for the tax year, that

portion of the credit that exceeds the tax liability shall not be

refunded.

     (3) As used in this section:

     (a) "Cellular tower" means any newly constructed or newly

adapted telecommunication facilities that include antennas,

supporting structures for antennas, equipment shelters or houses,

and any ancillary equipment and miscellaneous hardware used to

provide federally licensed commercial mobile service as defined in

section 332(d) of part I of title III of the communications act of

1934, 47 USC 332, and further defined as commercial mobile radio

service in 47 CFR 20.3, and service provided by any wireless, 2-way

communications device. For purposes of this section, cellular

towers must be registered with the federal communications

commission as provided in 47 CFR part 17.

     (b) "Rural area" means a county with a population of 70,000 or

less.