HOUSE BILL No. 6176


     June 5, 2002, Introduced by Reps. Gosselin, George, DeWeese, Lipsey, Drolet, Stewart, Mead, Toy and Kooiman 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 270.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1
             SEC. 270.  (1) FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31,

 2
        2001, A TAXPAYER MAY CLAIM A CREDIT OF $25.00 AGAINST THE TAX

 3
        IMPOSED BY THIS ACT FOR EACH PINT OF BLOOD THE TAXPAYER DONATES,

 4
        NOT TO EXCEED $100.00 PER TAX YEAR.

 5
             (2) IF TAXPAYERS FILE A JOINT RETURN, EACH JOINT FILER SHALL

 6
        CALCULATE THE CREDIT UNDER SUBSECTION (1) BASED ON THE NUMBER OF

 7
        PINTS OF BLOOD HE OR SHE DONATED IN THE TAX YEAR, NOT TO EXCEED A

 8
        TOTAL FOR BOTH JOINT FILERS OF $200.00 FOR THE TAX YEAR.

 9
             (3) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SECTION

10
        EXCEEDS THE TAX LIABILITY OF THE TAXPAYER FOR THE TAX YEAR, THAT




   07187'02                                                 RJA                                   2

 1
        PORTION OF THE CREDIT THAT EXCEEDS THE TAX LIABILITY SHALL BE

 2
        REFUNDED.




















































   07187'02          Final page.                            RJA