SB-0515, As Passed House, May 22, 2008

SUBSTITUTE FOR

SENATE BILL NO. 515

A bill to amend 1967 PA 281, entitled

"Income tax act of 1967,"

by amending section 438 (MCL 206.438), as added by 2004 PA 364.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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

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

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

her refund be credited to the military family relief fund created

in section 3 of the military family relief fund act, 2004 PA 363,

MCL 35.1213. Notwithstanding any other provision in this section,

for the tax years beginning on and after January 1, 2010, the

contribution designation authorized under this section shall be

offered and administered in accordance with section 435.

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

contribution under this section, the taxpayer may designate that

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

the tax year.

(3) The contribution designation authorized in this section

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

state individual income tax return forms, if practicable. Effective

January 1, 2010, the contribution designation authorized in this

section is no longer required to be printed on the first page of

the state individual income tax return but shall be incorporated

into the contributions schedule created by the department pursuant

to section 435 and shall remain on the schedule until the

contribution designation expires or is otherwise no longer

available.

(4) Notwithstanding the other allocations and disbursements

required by this act, and each year that the contribution

designation is in effect, an amount equal to the cumulative

designations made under this section, less the amount appropriated

to the department of treasury for the purpose of implementing this

section, shall be appropriated from the general fund and

distributed each fiscal year to the department of military and

veterans affairs to be used as follows:

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

Michigan soldiers' home to be used as provided in 1905 PA 313, MCL

36.61.

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

in the military family relief fund act, 2004 PA 363, MCL 35.1211 to

35.1216.