Bill Text: MI HB5971 | 2017-2018 | 99th Legislature | Introduced

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Bill Title: Individual income tax; credit; credit for repair or replacement expenses for vehicle tires damaged as a result of poor road conditions in this state; create and sunset. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 283.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2018-05-10 - Bill Electronically Reproduced 05/09/2018 [HB5971 Detail]

Download: Michigan-2017-HB5971-Introduced.html

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HOUSE BILL No. 5971

 

 

May 9, 2018, Introduced by Reps. Dianda, Zemke, Love, Greimel, Geiss, Sneller, Hertel, Sowerby, Pagan, Durhal and Ellison 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 283.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 283. (1) For tax years that begin after December 31, 2018

 

and before January 1, 2024, a taxpayer may claim a credit against

 

the tax imposed by this part for expenses incurred by the taxpayer

 

during the tax year to repair or replace tires on his or her

 

vehicle due to damage attributable to the poor road conditions in

 

this state in an amount equal to 50% of those expenses or $150.00,

 

or for spouses filing a joint return $300.00, whichever is less.

 

     (2) To claim the credit allowed under this section, the

 

taxpayer shall, in the manner required by the department, provide

 

all of the following:

 

     (a) Verification of the amount paid for the repair or

 

replacement of tires on his or her vehicle.

 

     (b) The date and time of the damage.

 

     (c) The name of the county in which the damage occurred, the

 

name of the road, direction of travel, which lane, if applicable,

 

and the closest crossroad.

 

     (d) A statement that the taxpayer has not received

 

reimbursement for all or any portion of the expenses for which the

 

credit is claimed under this section from any other source.

 

     (3) A taxpayer shall not include any expenses that improve the

 

condition of the vehicle beyond those necessary to repair the

 

damage and bring the vehicle back to working condition.

 

     (4) If 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 be refunded.