SENATE BILL No. 679

 

 

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.