March 29, 2007, Introduced by Reps. Sheen, Green, Rick Jones, Pearce, LaJoy, Elsenheimer, Hildenbrand, Garfield, Knollenberg, Palmer, Stahl, Shaffer, Sheltrown, Nofs, Moore, Moolenaar, Caul, Caswell, Gaffney, Hune, Hoogendyk, Calley, Hansen, Booher, Bieda, Condino, Stakoe and Huizenga and referred to the Committee on Military and Veterans Affairs and Homeland Security.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
by amending section 438 (MCL 206.438), as added by 2004 PA 364.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 438. (1) For tax years that begin after December 31,
2003, and
before January 1, 2008, a taxpayer may designate on his
or her annual return that a contribution of $1.00 or more of his or
her refund be credited to the military family relief fund.
(2) If a taxpayer's refund is not sufficient to make a
contribution under this section, the taxpayer may designate that
the amount designated be added to the taxpayer's tax liability for
the tax year.
(3) The contribution designation authorized in this section
shall be clearly and unambiguously printed on the first page of all
state individual income tax return forms, if practicable. Effective
January 1, 2010, the contribution designation authorized in this
section is no longer required to be printed on the first page of
the state individual income tax return but shall be incorporated
into the contributions schedule created by the department pursuant
to section 435 and shall remain on the schedule until the
contribution designation expires or is otherwise no longer
available.
(4) Notwithstanding the other allocations and disbursements
required by this act, each year that the contribution designation
is in effect, an amount equal to the cumulative designations made
under this section, less the amount appropriated to the department
of treasury for the purpose of implementing this section, shall be
appropriated from the general fund and distributed each fiscal year
to the department of military and veterans affairs to be used as
follows:
(a) Twenty percent to the post fund and posthumous fund of the
Michigan soldiers' home to be used as provided in 1905 PA 313, MCL
36.61.
(b) Eighty percent to the military family relief fund created
in the military family relief fund act.
(5) Money appropriated pursuant to this section to the
department of military and veterans affairs shall be in addition to
any allocations and appropriations and is intended to enhance
appropriations from the general fund and not to replace or supplant
those appropriations.