HOUSE BILL No. 4169


     February 8, 2001, Introduced by Reps. Garcia, Meyer, Vear, Faunce, Richardville, Middaugh, Julian, Mortimer, Bovin and Shackleton 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 269.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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           SEC. 269.  (1) FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31,

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      2000, A VOLUNTEER FIREFIGHTER IDENTIFIED UNDER THE PART-PAID

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      CLASSIFICATION IN THE MICHIGAN FIRE INCIDENT REPORTING SYSTEM MAY

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      CLAIM A CREDIT AGAINST THE TAX IMPOSED BY THIS ACT EQUAL TO THE

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      COMPENSATION PAID TO THE VOLUNTEER FIREFIGHTER IN THE TAX YEAR

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      FOR SERVICES AS A VOLUNTEER FIREFIGHTER NOT TO EXCEED $5,000.00.

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           (2) IF THE CREDIT ALLOWED UNDER THIS SECTION EXCEEDS THE TAX

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

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      CREDIT THAT EXCEEDS THE TAX LIABILITY SHALL BE REFUNDED.






   00202'01          Final page.                            RJA