February 19, 2013, Introduced by Reps. Ananich, Cavanagh, Durhal and Knezek and referred to the Committee on Tax Policy.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.713) by adding section 253.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 253. (1) For tax years that begin on and after January 1,
2013, subject to the limitations provided under this section, a
taxpayer that owns a motor vehicle registered in this state may
claim a credit against the tax imposed by this part for gasoline
expenses paid by the taxpayer during the tax year to operate his or
her own motor vehicle for travel to and from work. The department
may require reasonable proof from the taxpayer in support of
gasoline expenses claimed under this section.
(2) A taxpayer may claim a credit under this section equal to
the following amounts:
(a) For a taxpayer who has an adjusted gross income of
$50,000.00 or less, 50% of the total gasoline expenses paid during
the tax year.
(b) For a taxpayer who has an adjusted gross income of more
than $50,000.00 but less than $75,000.00, 25% of the total gasoline
expenses paid during the tax year.
(c) For a taxpayer who has an adjusted gross income of
$75,000.00 or more but less than $100,000.00, 10% of the total
gasoline expenses paid during the tax year.
(3) If the credit allowed under this section for the tax year
exceeds the taxpayer's tax liability for the tax year, that portion
that exceeds the tax liability for the tax year shall be refunded.