June 30, 2005, Introduced by Senators BROWN, BIRKHOLZ, ALLEN, VAN WOERKOM, GILBERT, PATTERSON, CROPSEY, KUIPERS, BISHOP, HARDIMAN and GEORGE and referred to the Committee on Natural Resources and Environmental Affairs.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.532) by adding section 437.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 437. (1) For the 2005 tax year and each tax year after
the 2005 tax year, an individual may designate on his or her annual
return that a contribution of $2.00 or more of his or her refund be
credited to the recycling works fund in the department of
environmental quality. If an individual's refund is not sufficient
to make a contribution under this section, the individual may
designate a contribution amount and that contribution amount shall
be added to the individual's tax liability for the tax year.
(2) The tax designation authorized in this section shall be
clearly and unambiguously printed on the first page of the state
individual income tax return forms.
(3) Notwithstanding any other allocations or disbursements
required by this act, each year that the contribution designation
under this section is in effect, an amount equal to the cumulative
contributions made under this section, less the amount appropriated
to the department to implement this section, shall be appropriated
from the general fund to the recycling works fund in the department
of environmental quality, and the funds shall be distributed for
recycling projects under the recycling works fund act.