SENATE BILL NO. 418


   March 9, 1999, Introduced by Senators HAMMERSTROM, YOUNG, 
        MC COTTER, SHUGARS, STEIL and GOSCHKA and referred to the
        Committee on Finance.
   


        A bill to amend 1975 PA 228, entitled

   "Single business tax act,"

   (MCL 208.1 to 208.145) by adding section 39d.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 39D.  (1) EXCEPT AS PROVIDED IN SUBSECTION (2) AND FOR

 2    TAX YEARS THAT BEGIN AFTER DECEMBER 31, 1998, A TAXPAYER THAT IS

 3    A FOOD SERVICE ESTABLISHMENT MAY CLAIM A CREDIT AGAINST THE TAX

 4    IMPOSED BY THIS ACT EQUAL TO THE AMOUNT PAID IN THE TAX YEAR FOR

 5    HEPATITIS A IMMUNIZATIONS FOR THE TAXPAYER'S EMPLOYEES WHO ARE

 6    RESIDENTS OF THIS STATE.

 7         (2) THE AMOUNT OF THE CREDIT UNDER THIS SECTION SHALL NOT

 8    EXCEED THE USUAL AND CUSTOMARY FEE THAT WOULD BE PAID FOR IMMUNI-

 9    ZATIONS AGAINST HEPATITIS A UNDER A STATE SPONSORED HEALTH

10    INSURANCE PROGRAM.




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 1         (3) IF THE AMOUNT OF THE CREDIT UNDER THIS SECTION EXCEEDS

 2    THE TAX LIABILITY OF THE TAXPAYER FOR THE TAX YEAR, THAT PORTION

 3    OF THE CREDIT THAT EXCEEDS THE TAX LIABILITY SHALL NOT BE

 4    REFUNDED.

 5         (4) AS USED IN THIS SECTION, "FOOD SERVICE ESTABLISHMENT"

 6    MEANS A PERSON LICENSED UNDER SECTION 12904 OF THE PUBLIC HEALTH

 7    CODE, 1978 PA 368, MCL 333.12904.










































   01616'99          Final page.                            RJA