Bill Text: MI HB4144 | 2017-2018 | 99th Legislature | Introduced

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Bill Title: Individual income tax; credit; tax credit for certain qualified volunteers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 277. TIE BAR WITH: HB 4143'17, HB 4145'17

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-02-07 - Bill Electronically Reproduced 02/02/2017 [HB4144 Detail]

Download: Michigan-2017-HB4144-Introduced.html

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HOUSE BILL No. 4144

 

 

February 2, 2017, Introduced by Reps. Iden, Kosowski and Sheppard and referred to the Committee on Education Reform.

 

     A bill to amend 1967 PA 281, entitled

 

"Income tax act of 1967,"

 

(MCL 206.1 to 206.713) by adding section 277.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 277. (1) For tax years that begin after December 31,

 

2017, a taxpayer who is a qualified volunteer and who provides

 

safety and security services in a school without receiving

 

compensation pursuant to an agreement entered under section 1241 of

 

the revised school code, 1976 PA 451, MCL 380.1241, may claim a

 

credit against the tax imposed by this part in an amount equal to

 

$2.00 for each hour or part of an hour that the qualified volunteer

 

provides such services during the tax year or $500.00, whichever is

 

less.

 

     (2) To claim the credit under this section, the taxpayer shall

 

submit a copy of the agreement and any other proof or information,

as required by the department, to support the claim for the credit

 

under this section.

 

     (3) If the amount of the credit under this sections exceeds

 

the tax liability of the taxpayer for the tax year, the portion of

 

the credit that exceeds the tax liability shall be refunded.

 

     (4) As used in this section:

 

     (a) "Qualified volunteer" means an individual who is on the

 

list maintained by the Michigan state police under section 15a of

 

1935 PA 59, MCL 28.15a.

 

     (b) "School" means a school district, intermediate school

 

district, public school academy, or state-approved nonpublic

 

school.

 

     Enacting section 1. This amendatory act does not take effect

 

unless all of the following bills of the 99th Legislature are

 

enacted into law:

 

     (a) Senate Bill No. ____ or House Bill No. 4143(request no.

 

00429'17).

 

     (b) Senate Bill No. ____ or House Bill No. 4145(request no.

 

01483'17).