SENATE BILL No. 62

February 1, 2001, Introduced by Senator HAMMERSTROM 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, 2000, 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 AS A FOOD SERVICE ESTABLISHMENT UNDER THE

7 FOOD LAW OF 2000, 2000 PA 92, MCL 289.1101 TO 289.8111.

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