HB-5953, As Passed Senate, September 23, 2004                               

SENATE SUBSTITUTE FOR

HOUSE BILL NO. 5953

                                                                             A bill to amend 1967 PA 281, entitled                                             

"Income tax act of 1967,"                                                   

(MCL 206.1 to 206.532) by adding section 438.                               

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1   Sec. 438.  (1) For tax years that begin after December 31,                  

2   2003 and before January 1, 2008, a taxpayer may designate on his            

3   or her annual return that a contribution of $1.00 or more of his            

4   or her refund be credited to the military family relief fund.               

5       (2) If a taxpayer's refund is not sufficient to make a                      

6   contribution under this section, the taxpayer may designate that            

7   the amount designated be added to the taxpayer's tax liability              

8   for the tax year.                                                           

9   (3) The contribution designation authorized in this section                 

10  shall be clearly and unambiguously printed on the first page of             

11  all state individual income tax return forms, if practicable.               

1       (4) Notwithstanding the other allocations and disbursements                 

2   required by this act, an amount equal to the cumulative                     

3   designations made under this section, less the amount                       

4   appropriated to the department of treasury for the purpose of               

5   implementing this section, shall be distributed each fiscal year            

6   to the department of military and veterans affairs to be used as            

7   follows:                                                                    

8       (a) Twenty percent to the post fund and posthumous fund of                  

9   the Michigan soldiers' home to be used as provided in 1905 PA               

10  313, MCL 36.61.                                                             

11      (b) Eighty percent to the military family relief fund created               

12  in the military family relief fund act.                                     

13      (5) Money appropriated pursuant to this section to the                      

14  department of military and veterans affairs shall be in addition            

15  to any allocations and appropriations and is intended to enhance            

16  appropriations from the general fund and not to replace or                  

17  supplant those appropriations.

18      Enacting section 1.  This amendatory act does not take                      

19  effect unless either of the following bills of the 92nd                     

20  Legislature is enacted into law:                                            

21      (a) Senate Bill No. 1269.                                                   

22      (b) House Bill No. 5954.