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.