SENATE BILL No. 182

 

 

February 7, 2007, Introduced by Senators ALLEN, KUIPERS, GARCIA, OLSHOVE, HARDIMAN, GILBERT and ANDERSON and referred to the Committee on Finance.

 

 

 

      A bill to amend 1967 PA 281, entitled

 

"Income tax act of 1967,"

 

by amending section 506 (MCL 206.506), as amended by 1996 PA 484.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

 1        Sec. 506. "Eligible serviceperson", "eligible veteran", and

 

 2  "eligible widow or widower" means mean a serviceperson, veteran,

 

 3  or widow or widower, whose income as defined in this chapter is

 

 4  not more than $7,500.00 per year unless the serviceperson,

 

 5  veteran, or widow or widower receives compensation paid by the

 

 6  veterans administration or the armed forces of the United States

 

 7  for service incurred disabilities and who meets the requirements

 

 8  of the following schedule:

 

 


  War         Person            Service in   Disability %  Taxable

                                   War                      Value

                                                          Allowance

                             

Indian        Veteran or        3 months, or      No      $3,500.00

Civil         veteran's widow   1 day with    requirement $5,500.00

Spanish-      or widower        discharge

American                        for service-

Mexican                         connected

10                                 disability

11                              

12 World War I   Widow or widower  3 months, or     No      $2,500.00

13 World War II  of nondisabled    1 day with   requirement $4,500.00

14 Korean        or nonpensioned   discharge

15               veteran           for service-

16                                 connected

17                                 disability

18                              

19 All wars or   Pensioned veteran     Any          No      $3,500.00

20 presidential  or veteran's                   requirement $5,500.00

21 executive     widow or widower

22 order or

23 presidential

24 proclamation

25                             

26 All wars or   Veteran with          Any        10-50     $3,500.00

27 presidential  service-connected                          $5,500.00

28 executive     disability or

29 order or      veteran's widow

30 presidential  or widower

31 proclamation


                            

All wars or   Veteran with          Any       60-70-80   $4,000.00

presidential  service-connected                          $6,000.00

executive     disability or

order or      veteran's widow

presidential  or widower

proclamation

                            

All wars or   Veteran with          Any        90-100    $4,500.00

10 presidential  service-connected                          $6,500.00

11 executive     disability or

12 order or      veteran's widow

13 presidential  or widower

14 proclamation

15                             

16 All wars or   Widow or widower     Any           No      $4,500.00

17 presidential  of veteran dying               requirement $6,500.00

18 executive     in service

19 order or

20 presidential

21 proclamation

22                             

23 Current       Serviceperson or     Any           No      $3,500.00

24 service       serviceperson's                requirement $5,500.00

25               widow or widower

 

 

26        Enacting section 1. This amendatory act takes effect for tax

 

27  years that begin on and after January 1, 2007.