HOUSE BILL No. 4923


     June 7, 2001, Introduced by Reps. Rivet, Neumann, Bernero and Lemmons 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 TAXPAYER MAY CREDIT AGAINST THE TAX IMPOSED BY THIS ACT

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      THE AGGREGATE AMOUNT OF CHARITABLE CONTRIBUTIONS MADE BY THE TAX-

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      PAYER DURING THE TAX YEAR TO A NONPROFIT HOSPITAL.

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           (2) AS USED IN THIS SECTION, "NONPROFIT HOSPITAL" MEANS 1 OR

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      MORE OF THE FOLLOWING:

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           (A) A HOSPITAL THAT IS OWNED OR OPERATED BY AN ENTITY EXEMPT

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      UNDER SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE OF 1986 THAT

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      IS LICENSED AS A HOSPITAL UNDER PART 215 OF THE PUBLIC HEALTH

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      CODE, 1978 PA 368, MCL 333.21501 TO 333.21568.




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           (B) A HOSPITAL THAT IS OWNED OR OPERATED BY A GOVERNMENTAL

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      UNIT IN WHICH MEDICAL ATTENTION IS PROVIDED.

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           (C) A HOSPITAL THAT IS OWNED OR OPERATED BY AN ENTITY OR

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      ENTITIES EXEMPT UNDER SECTION 501(c)(2) OR (3) OF THE INTERNAL

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      REVENUE CODE OF 1986 IN WHICH MEDICAL ATTENTION IS PROVIDED.














































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