May 17, 2007, Introduced by Senators ALLEN, KUIPERS, JELINEK, ANDERSON, BARCIA, HARDIMAN, SANBORN, OLSHOVE, BASHAM, PAPPAGEORGE and GARCIA and referred to the Committee on Finance.
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 2012, 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.
(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.
(4) Notwithstanding the other allocations and disbursements
required by this act, 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 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.
(5) Money appropriated pursuant to this section to the
department of military and veterans affairs shall be in addition to
any allocations and appropriations and is intended to enhance
appropriations from the general fund and not to replace or supplant
those appropriations.