Bill Text: MI HB5207 | 2015-2016 | 98th Legislature | Introduced

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Bill Title: Individual income tax; credit; credit for pay-to-play fees for students to participate in extracurricular activities at school; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 254.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-01-14 - Bill Electronically Reproduced 01/13/2016 [HB5207 Detail]

Download: Michigan-2015-HB5207-Introduced.html

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HOUSE BILL No. 5207

January 13, 2016, Introduced by Rep. Lucido 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 254.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 254. (1) For the 2016 tax year and each tax year after

 

2016, a taxpayer may credit against the tax imposed by this part an

 

amount equal to the fees paid by the taxpayer during the tax year

 

on behalf of a dependent of the taxpayer for participation in any

 

sport, program, or other extracurricular activity offered through a

 

school.

 

     (2) The department may require reasonable proof from the

 

claimant in support of the fees claimed under this section.

 

     (3) If the amount of the credit allowed under this section

 

exceeds the tax liability of the taxpayer for the tax year, that

 

portion of the credit that exceeds the tax liability shall not be

 

refunded.

 

     (4) As used in this section, "dependent" means that term as

 

defined in section 30e.