Bill Text: MI SB1409 | 2009-2010 | 95th Legislature | Chaptered
Bill Title: Income tax; checkoff; girl scouts of Michigan fund; provide for. Amends sec. 435 of 1967 PA 281 (MCL 206.435). TIE BAR WITH: SB 1410'10
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Passed) 2010-12-29 - Assigned Pa 0346'10 With Immediate Effect [SB1409 Detail]
Download: Michigan-2009-SB1409-Chaptered.html
Act No. 346
Public Acts of 2010
Approved by the Governor
December 21, 2010
Filed with the Secretary of State
December 21, 2010
EFFECTIVE DATE: December 21, 2010
STATE OF MICHIGAN
95TH LEGISLATURE
REGULAR SESSION OF 2010
Introduced by Senators Pappageorge, Birkholz, Jelinek, Jacobs and Allen
ENROLLED SENATE BILL No. 1409
AN ACT to amend 1967 PA 281, entitled “An act to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, and enforcement by lien and otherwise of taxes on or measured by net income; to prescribe the manner and time of making reports and paying the taxes, and the functions of public officers and others as to the taxes; to permit the inspection of the records of taxpayers; to provide for interest and penalties on unpaid taxes; to provide exemptions, credits and refunds of the taxes; to prescribe penalties for the violation of this act; to provide an appropriation; and to repeal certain acts and parts of acts,” by amending section 435 (MCL 206.435), as amended by 2008 PA 560.
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.
(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.
(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.
(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.
(2) 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 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.
(3) The department may cease to include a contribution designation on the contributions schedule if that contribution designation fails to raise $100,000.00 in any 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.
Enacting section 1. This amendatory act does not take effect unless Senate Bill No. 1410 of the 95th Legislature is enacted into law.
This act is ordered to take immediate effect.
Secretary of the Senate
Clerk of the House of Representatives
Approved
Governor
