AMBER ALERT FUND/TAX CHECK-OFF                                           S.B. 1046 & 1047 (S-1):

                                                                                                      FLOOR SUMMARY

 

 

 

 

 

 

 

 

Senate Bill 1046 (as reported without amendment)

Senate Bill 1047 (Substitute S-1 as reported)

Sponsor:  Senator Dave Hildenbrand

Committee:  Finance

 

CONTENT

 

Senate Bill 1046 would amend the Michigan Amber Alert Act to do the following:

 

 --    Create the "Michigan Amber Alert Fund" within the Department of State Police to provide funds for the maintenance, operation, and administration of the Michigan Amber Alert Plan.

 --    Require money from a proposed State income tax check-off to be credited to the Fund.

 --    Provide that Fund money available for distribution would be subject to annual appropriation.

 

Senate Bill 1047 (S-1) would amend the Income Tax Act to include a contribution to the proposed Amber Alert Fund among the check-offs on the State income tax return, beginning in the 2012 tax year.

 

The bill also would reflect amendments contained in Enrolled House Bill 5232 that would limit the number of separate income tax check-offs to 10 in a single year; require the Department of Treasury to discontinue a check-off that failed to raise $50,000 in a tax year; require money appropriated to a fund from a check-off  to be distributed within one year, and prohibit the money from being used to administer the fund; require the department responsible for administering a fund to designate one local representative or agency to distribute contributions, if the fund were used for donations to multiple organizations in the State; and identify factors the Legislature would have to consider in determining whether to add new check-offs.

 

Proposed MCL 28.755 (S.B. 1046)                                 Legislative Analyst:  Suzanne Lowe

MCL 206.435 (S.B. 1047)

 

FISCAL IMPACT

 

Senate Bill 1046:  The bill proposes a potential funding source for the Michigan Amber Alert program.  The Department of State Police, due to budgetary reductions over time, no longer has, as it once had, a dedicated Sergeant for the Missing Children Clearinghouse & Amber Alert programs.  The duties of this position have been absorbed by another Sergeant with other duties.  The Department states that a full-time Sergeant is needed to provide training to law enforcement personnel (State Police and local) on the "how, when, and why" of an Amber Alert. The approximate cost associated with returning to a dedicated full-time Sergeant for this program is as follows:

 

Sergeant:

$156,500 (FY 2011-12 s&w/benefits)

CSS&M/travel:

   10,000

    Total

$166,500

 


It cannot be determined at this time how much, if any, revenue would be generated under this bill for this purpose. 

 

Senate Bill 1047 (S-1): The revenue from the proposed income tax check-off for the Michigan Amber Alert Fund would depend on the size and number of taxpayer donations.  The income tax check-off revenue history in recent years is summarized in the Table 1 below.  Consistent with Enrolled House Bill 5232, the bill would reduce the threshold for deletion of a fund from the income tax check-off schedule from $100,000 to $50,000.

 

Table 1

Estimated Income Tax Check-Off Donations by Fund

 

Tax Year 2009

Tax Year 2010

Tax Year 2011a)

 

Number of

Donations

Total

Donated

Number of

Donations

Total

Donated

Number of

Donations

Total

Donated

Amanda's Fund for Breast Cancer

3,754

$37,818

 

 

 

 

Animal Welfare Fund1)

7,854

100,862

10,852

$148,164

10,800

125,636

Children's Hospital of MI Fund

5,661

61,186

7,418

90,853

 

 

Children's Miracle Network Fund

3,432

35,357

4,707

56,901

 

 

Children's Trust Fund1)

17,244

185,407

7,387

92,631

8,499

88,839

Children of Veterans Tuition Grant Program1)

15,225

126,531

5,928

76,417

5,878

70,374

Foster Care Trust Fund

2,407

24,123

3,467

40,057

 

 

Girl Scouts of Michigan Fund1)

 

 

 

 

3,500

44,163

Michigan Military Relief Fund1)

22,432

273,428

7,443

128,603

9,463

134,757

Michigan Council for the Arts Fund

2,598

27,978

3,356

34,677

 

 

Michigan Housing and Community Development Fund

1,618

17,415

 

 

 

 

Michigan Law Enforcement Memorial Fund

2,492

27,457

 

 

 

 

Prostate Cancer Research

2,920

29,319

 

 

 

 

Renewable Fuels Fund

2,157

18,247

2,589

23,648

 

 

United Way Fund1)

5,736

241,797

7,747

389,080

5,574

163,937

    Total

 

$1,206,925

 

$1,081,031

 

$627,706

a) Collections through April 22, 2012.

1)  Check-offs on the 2011 contribution schedule.

       Source:  Department of Treasury

 

Date Completed:  5-29-12                                                     Fiscal Analyst:  Bruce Baker

                                                                                                          Elizabeth Pratt

 

 

This 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.