FIREFIGHTER TRAINING: TAX CHECK-OFF S.B. 133 & 134:
FLOOR SUMMARY
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Senate Bills 133 and 134 (as reported without amendment)
Sponsor: Senator Tory Rocca
Committee: Finance
CONTENT
Senate Bill 133 would amend the Firefighters Training Council Act to require money from a proposed income tax check-off for the Firefighters Training Fund to be spent solely for the purpose of firefighter training.
Senate Bill 134 would amend the Income Tax Act to create a tax check-off for the Firefighters Training Fund, beginning with the 2012 tax year.
MCL 29.373 (S.B. 133) Legislative Analyst: Suzanne Lowe
206.435 (S.B. 134)
FISCAL IMPACT
The bills would have a minimal impact on the administrative costs of the Department of Treasury, with some minor additional costs to adjust forms and account for revenue from the proposed income tax check-off. According to staff from the Department of Licensing and Regulatory Affairs, the Firefighters Training Fund has never received any revenue. In FY 2009-10, $170,000 General Fund/General Purpose revenue from the line item for the Bureau of Fire Services was used to reimburse counties for firefighter training.
Date Completed: 6-1-11 Fiscal Analyst: Elizabeth Pratt
Josh Sefton
Analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent. sb133&134/1112