HOUSE BILL No. 4457


     March 13, 2001, Introduced by Reps. Gilbert, Meyer, Ruth Johnson, Hager, Shackleton and Sanborn 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 523.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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           SEC. 523.  (1) FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31,

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      2000, A CLAIMANT WHO HAS PAID A SPECIAL ASSESSMENT IMPOSED BY A

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      CITY, VILLAGE, OR TOWNSHIP FOR POLICE OR FIRE PROTECTION MAY

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      CLAIM A CREDIT, EQUAL TO THE AMOUNT PAID, AGAINST THE TAX DUE

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      UNDER THIS ACT FOR THE TAX YEAR.  A CLAIMANT SHALL NOT CLAIM A

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      CREDIT FOR SPECIAL ASSESSMENTS FOR POLICE OR FIRE PROTECTION

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      UNDER THIS SECTION IF THE CLAIMANT INCLUDED THE AMOUNTS PAID FOR

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      POLICE OR FIRE PROTECTION IN A CLAIM FOR A CREDIT UNDER SECTIONS

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      520 AND 522.

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           (2) A CLAIMANT SHALL CLAIM THE CREDIT ALLOWED UNDER THIS

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      SECTION ON THE SAME FORM THAT A CREDIT ALLOWED UNDER SECTIONS 520


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      AND 522 IS FILED.  THE DEPARTMENT SHALL ADJUST THE FORM

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      ACCORDINGLY.




















































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