SENATE BILL No. 163

 

 

February 6, 2007, Introduced by Senators CLARK-COLEMAN, CHERRY, JACOBS, GLEASON, CLARKE, SCOTT, HUNTER, BARCIA, OLSHOVE, BRATER, SWITALSKI and BASHAM and referred to the Committee on Finance.

 

 

 

      A bill to amend 1967 PA 281, entitled

 

"Income tax act of 1967,"

 

by amending section 506 (MCL 206.506), as amended by 1996 PA 484.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

 1        Sec. 506. "Eligible serviceperson", "eligible veteran", and

 

 2  "eligible widow or widower" means a serviceperson, veteran, or

 

 3  widow or widower, whose income as defined in this chapter is not

 

 4  more than $7,500.00 per year for years that begin before January

 

 5  1, 2007 or $15,000.00 for years that begin on and after January

 

 6  1, 2007 unless the serviceperson, veteran, or widow or widower

 

 7  receives compensation or a pension paid by the veterans

 

 8  administration or the armed forces of the United States for

 

 9  service incurred disabilities and who meets the requirements of

 

10  the following schedule:


 

 

1      War               Person       Service in    Disability  Taxable

                                       War            %        Value

3                                                 Allowance

 

Indian Civil     Veteran or        3 months, or     No       $3,500.00

Spanish-         veteran's widow   1 day with   requirement 

American         or widower        discharge                

Mexican                            for service-             

                                   connected                

9                             disability

                   

10 World War I      Widow or widower  3 months, or     No       $2,500.00

11 World War II     of nondisabled    1 day with   requirement 

12 Korean           or nonpensioned   discharge                

13                  veteran           for service-             

14                                    connected                

15                            disability

                   

16 All wars or      Pensioned veteran     Any          No       $3,500.00

17 presidential     or veteran's                   requirement 

18 executive        widow or widower                           

19 order or                                                    

20 presidential                                                

21        proclamation

                                                  

22 All wars or      Veteran with          Any         10-50     $3,500.00

23 presidential     service-connected                          

24 executive        disability or                              

25 order or         veteran's widow                            

26 presidential     or widower                                 

27        proclamation

                                                  

28 All wars or      Veteran with          Any        60-70-80   $4,000.00

29 presidential     service-connected                          

30 executive        disability or                              

31 order or         veteran's widow                            

32 presidential     or widower                                 

33        proclamation

                                                  

34 All wars or      Veteran with          Any         90-100    $4,500.00

35 presidential     service-connected                          

36 executive        disability or                              

37 order or         veteran's widow                            

38 presidential     or widower                                 

39        proclamation

                                                  

40 All wars or      Widow or widower      Any          No       $4,500.00

41 presidential     of veteran dying               requirement 

42 executive        in service                                 

43 order or                                                    

44 presidential                                                

45        proclamation

                                                  


Current          Serviceperson or      Any           No      $3,500.00

service          serviceperson's                requirement 

                 widow or widower