Bill Text: MI HB4732 | 2017-2018 | 99th Legislature | Introduced

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Bill Title: Individual income tax; collections; refugee settlement fund; create and earmark certain revenue. Amends sec. 471 of 1967 PA 281 (MCL 206.471) & adds sec. 51f.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-06-13 - Bill Electronically Reproduced 06/08/2017 [HB4732 Detail]

Download: Michigan-2017-HB4732-Introduced.html

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HOUSE BILL No. 4732

 

 

June 8, 2017, Introduced by Reps. Santana, Hammoud, Geiss, Love, Chang, Neeley, Gay-Dagnogo, Cochran, Rabhi, Sabo, Wittenberg, Byrd, Zemke and Moss and referred to the Committee on Tax Policy.

 

     A bill to amend 1967 PA 281, entitled

 

"Income tax act of 1967,"

 

by amending section 471 (MCL 206.471), as amended by 2011 PA 38,

 

and by adding section 51f.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 51f. (1) In addition to the distribution under sections

 

51 and 51d, beginning October 1, 2019, from the revenue collected

 

from the tax levied under section 51 that is attributable to

 

taxpayers designated as refugees on his or her annual return, an

 

amount determined by the department necessary, based upon the

 

applications received pursuant to subsection (3), to reimburse

 

local units of government for settlement costs associated with

 

refugees residing in their district shall be deposited into the

 

refugee settlement fund created in this section.

 

     (2) The refugee settlement fund is created within the state

 

treasury. The state treasurer may receive money or other assets

 

from any source for deposit into the fund. The state treasurer

 

shall direct the investment of the fund. The state treasurer shall

 

credit to the fund interest and earnings from fund investments.

 

Money in the fund at the close of the fiscal year shall remain in

 

the fund and shall not lapse to the general fund. The department

 

shall be the administrator of the fund for auditing purposes.

 

     (3) The department shall establish the procedures and forms

 

for local units of government to apply for reimbursement from the

 

refugee settlement fund for the settlement costs associated with 1

 

or more refugees who reside within their district.

 

     (4) The department shall, upon appropriation, expend money

 

from the fund to make disbursements to local units of government

 

that apply for reimbursement of settlement costs attributable to

 

refugees who reside within their district. If the amount of revenue

 

in the fund is insufficient to fully reimburse each local unit of

 

government that applied pursuant to subsection (3), the department

 

shall distribute the funds pro rata among those local units of

 

government. The department may utilize up to 5% of the amount

 

deposited into the refugee settlement fund pursuant to subsection

 

(1) to pay for the administration of the refugee settlement fund.

 

     Sec. 471. (1) The tax imposed by this part shall be

 

administered by the department. The department shall prescribe

 

forms for use by taxpayers and may promulgate rules for all of the

 

following:

 

     (a) The maintenance by taxpayers of records, books, and

accounts.

 

     (b) The computation of the tax.

 

     (c) The manner and time of changing or electing accounting

 

methods and of exercising the accounting method options contained

 

in this part.

 

     (d) The making of returns, the payment of tax due, and the

 

ascertainment, assessment, and collection of the tax.

 

     (2) The rules shall follow the rulings of the United States

 

internal revenue service with respect to the federal income tax if

 

those rulings are not inconsistent with this part, and the

 

department may adopt as a part of the rules any portions of the

 

internal revenue code or rulings, in whole or in part.

 

     (3) A summary of state expenditures and revenues by major

 

category, in dollar amounts and percentage of total, for the most

 

recent state fiscal year that the information is available, shall

 

be printed in the instruction booklet accompanying each state

 

income tax return.

 

     (4) Each state income tax return shall contain a space for the

 

taxpayer to indicate the school district in which the taxpayer

 

resides. For the 2018 tax year and each tax year after 2018, each

 

state income tax return shall contain a space for a taxpayer to

 

designate if he or she has been granted refugee status and admitted

 

into the United States and to indicate the local unit of government

 

in which the taxpayer resides.

 

     (5) The department may provide information in the instruction

 

booklet about the purchase of an annual state park motor vehicle

 

permit pursuant to part 741 of the natural resources and

environmental protection act, 1994 PA 451, MCL 324.74101 to

 

324.74125.324.74126.

 

     (6) In the instruction booklet that accompanies the annual

 

return required under this part, the department shall provide a

 

clear and concise listing of each credit and each deduction allowed

 

under this part and a reference to a detailed explanation.

 

     (7) The department shall post the list described in subsection

 

(6) on the department's official website.