Bill Text: MI HB5324 | 2011-2012 | 96th Legislature | Engrossed
Bill Title: Income tax; checkoff; funding for ALS of Michigan ("Lou Gehrig's disease") fund; create. Amends sec. 435 of 1967 PA 281 (MCL 206.435).
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2012-09-11 - Referred To Committee On Finance [HB5324 Detail]
Download: Michigan-2011-HB5324-Engrossed.html
HB-5324, As Passed House, May 24, 2012
HOUSE BILL No. 5324
January 31, 2012, Introduced by Reps. Callton, Lane and Haugh and referred to the Committee on Tax Policy.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
by amending section 435 (MCL 206.435), as amended by 2010 PA 346.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 435. (1) Except as otherwise provided under this section,
for the 2008 tax year and each tax year after the 2008 tax year, an
individual may designate in a manner and form as prescribed by the
department pursuant to subsection (2) on his or her annual return
that contributions of $5.00, $10.00, or more of his or her refund
be credited to any of the following:
(a) For the 2010 tax year and each tax year after the 2010 tax
year, the Michigan higher education assistance authority created in
section 1 of 1960 PA 77, MCL 390.951, for the children of veterans
tuition grant program created in the children of veterans tuition
grant act, 2005 PA 248, MCL 390.1341 to 390.1346. No money from the
contributions designated to this subdivision shall be used for the
purpose of administering this section.
(b) For the 2010 tax year and each tax year after the 2010 tax
year, the children's trust fund created in 1982 PA 249, MCL 21.171
to 21.172.
(c)
The prostate cancer research fund created in the prostate
cancer
research fund act, 2007 PA 135, MCL 333.26241 to 333.26246.
(d)
Amanda's fund for breast cancer prevention and treatment
created
in the Amanda's fund for breast cancer prevention and
treatment
act, 2007 PA 134, MCL 333.26231 to 333.26237.
(c) (e)
The animal welfare fund created in
the animal welfare
fund act, 2007 PA 132, MCL 287.991 to 287.997.
(f)
The Michigan housing and community development fund
created
in section 58a of the state housing development authority
act
of 1966, 1966 PA 346, MCL 125.1458a.
(g)
The Michigan law enforcement officers memorial monument
fund
created in section 3 of the Michigan law enforcement officers
memorial
act, 2004 PA 177, MCL 28.783.
(h)
For the 2009 tax year and each tax year after the 2009 tax
year,
the renewable fuels fund created in section 5a of the motor
fuels
quality act, 1984 PA 44, MCL 290.645a.
(i)
The Michigan council for the arts fund created in section
9
of the history, arts, and libraries act, 2001 PA 63, MCL 399.709.
(j)
For the 2009 tax year and each tax year after the 2009 tax
year,
the foster care trust fund created in section 3 of the foster
care
trust fund act, 2008 PA 525, MCL 722.1023.
(k)
For the 2009 tax year and each tax year after the 2009 tax
year,
the children's miracle network fund created in section 5 of
the
children's miracle network fund act, 2008 PA 557, MCL
333.26565.
(l) For the 2009 tax year and each tax year after the
2009 tax
year,
the children's hospital of Michigan fund created in section
15
of the children's hospital of Michigan act, 2008 PA 527, MCL
333.26545.
(d) (m)
For the 2009 tax year and each tax
year after the 2009
tax year, the united way fund created in section 3 of the united
way fund act, 2008 PA 527, MCL 333.26533.
(e) (n)
For the 2011 tax year and each tax
year after the 2011
tax year, the girl scouts of Michigan fund created in section 3 of
the girl scouts of Michigan fund act, 2010 PA 347, MCL 206.923.
(f) For the 2012 tax year and each tax year after the 2012 tax
year, the ALS of Michigan ("Lou Gehrig's disease") fund created in
section 3 of the ALS of Michigan ("Lou Gehrig's disease") fund act.
(2)
The Subject to the
limitations provided under this
subsection, the department shall establish and utilize a separate
contributions schedule that incorporates each contribution
designation authorized under this section that remains in effect
and available for each tax year and shall revise the state
individual income tax return form to include a separate line for
the total contribution designations made under the separate
contributions schedule. The contribution designations authorized
under
sections 437, 438, and 440 shall remain on the first page of
the
state individual income tax return for the 2008 and 2009 tax
years,
but shall be incorporated into the
contributions schedule
for the 2010 tax year and shall remain on the schedule until the
contribution designation expires by law or is otherwise no longer
available as determined by the department pursuant to subsection
(3). A contribution designation that is enacted after November 1,
2007 shall be incorporated as soon as practical on the
contributions schedule, and each new contribution designation shall
be listed on the schedule in alphabetical order. The separate
contributions schedule required under this section shall include
not more than 10 separate contribution designations in any single
tax year.
(3)
The department may shall cease to include a contribution
designation on the contributions schedule if that contribution
designation
fails to raise $100,000.00 $50,000.00
in any single tax
year.
for 2 consecutive tax years.
(4) If an individual's refund is not sufficient to make a
contribution under this section, the individual may designate a
contribution amount and that contribution amount shall be added to
the individual's tax liability for the tax year.
(5) Notwithstanding any other allocations or disbursements
required by this act, each year that a contribution designation
under this section is in effect, an amount equal to the cumulative
designation made under this section, less the amount appropriated
to the department to implement this section, shall be appropriated
from the general fund and distributed to the department responsible
for administering the appropriate fund to which the taxpayer
designated his or her contribution and shall be used solely for the
purposes of that fund.
(6) Money appropriated pursuant to an appropriations act as
required by law in accordance with this section to the department
responsible for administering each respective fund shall be in
addition to any other allocation or appropriation and is intended
to enhance appropriations from the general fund and not to replace
or supplant those appropriations.
(7) Notwithstanding any other provision of law, all of the
money appropriated from the contributions made pursuant to this
section shall be distributed as provided in each respective fund
within 1 year and none of the money appropriated pursuant to this
section shall be used for the purpose of administering the fund.
(8) When considering whether to grant legislative approval to
amend the state individual income tax return to include additional
contribution designations on the contributions schedule, the
legislature shall consider all of the following:
(a) Whether the organization serves multiple regions
throughout this state.
(b) Whether the organization has demonstrated that it is
capable of raising more than $50,000.00 in this state during the
tax year through means other than the income tax contribution
designation.
(c) Whether the organization expends 30% or more of its money
to cover administrative and fund-raising costs.
(d) Whether the organization had previously been included on
the contributions schedule within the last immediately preceding 3
years and was removed because it failed to raise a sufficient
amount of money as prescribed under subsection (3).
(e) Whether the organization receives any other state funds or
other type of financial assistance from this state.
(f) Whether the organization is associated with a nonprofit
charitable organization.
