Bill Text: MI HB4141 | 2017-2018 | 99th Legislature | Introduced

---

Bill Title: Property tax; exemptions; eligible broadband equipment; exempt from personal property tax. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 9p.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-10-18 - Recommendation Concurred In [HB4141 Detail]

Download: Michigan-2017-HB4141-Introduced.html

---

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HOUSE BILL No. 4141

 

 

February 1, 2017, Introduced by Reps. Griffin, Hughes, Iden, Lucido, Crawford and LaFave and referred to the Committee on Tax Policy.

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

(MCL 211.1 to 211.155) by adding section 9p.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 9p. (1) Beginning December 31, 2017, eligible broadband

 

equipment is exempt from the collection of taxes under this act.

 

     (2) As used in this section:

 

     (a) "Broadband service" means internet access service capable

 

of transmitting data at a rate of at least 50 megabits per second

 

of download speed and 5 megabits per second of upload speed.

 

     (b) "Eligible broadband equipment" means any equipment owned

 

by a qualified business that meets all of the following:

 

     (i) Is used for or is substantially related to providing

 

broadband service in at least 1 direction. The term includes, but

 

is not limited to, asynchronous transfer mode switches, digital

 

subscriber line access multiplexers, routers, servers,

 

multiplexers, fiber optics, and related equipment. The term also

 

includes, but is not limited to, the following:

 

     (A) For a qualified business that is a telecommunications

 

carrier, equipment that is necessary to provide broadband service

 

and is an integral part of a broadband network.

 

     (B) For a qualified business that is a commercial mobile

 

service carrier, equipment extending from the subscriber side of

 

the mobile telecommunications switching office to a transmitting or

 

receiving antenna, including the antenna, on the outside of the

 

structure in which the subscriber is located.

 

     (C) For a qualified business that is a cable or open video

 

system operator or video service provider, equipment extending from

 

the headend to the outside of the structure in which the subscriber

 

is located.

 

     (ii) Was first installed or used by the qualified business

 

after December 31, 2015 and has been used by the qualified business

 

for not more than 10 years.

 

     (c) "Person" means an individual, sole proprietorship,

 

partnership, corporation, association, limited liability company,

 

or any other legal entity.

 

     (d) "Qualified business" means a person who provides

 

terrestrial broadband service.