HOUSE BILL No. 4109


     January 28, 1997, Introduced by Rep. Griffin 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 206.532) by adding section 266.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 266.  (1) FOR THE 1997 TAX YEAR AND EACH TAX YEAR AFTER

 2    1997, A TAXPAYER MAY CLAIM A CREDIT AGAINST THE TAX IMPOSED BY

 3    THIS ACT EQUAL TO THE AMOUNT OF A CASH DONATION MADE BY THE TAX-

 4    PAYER IN THE TAX YEAR TO AN ORGANIZATION THAT MEETS ALL OF THE

 5    FOLLOWING CRITERIA:

 6         (A) QUALIFIES FOR AN EXEMPTION FROM FEDERAL TAXATION UNDER

 7    SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE.

 8         (B) PROVIDES OUT-OF-HOME CARE FOR CHILDREN BETWEEN THE AGES

 9    OF 12 AND 17.

10         (C) PROVIDES HOME-BASED FAMILY SUPPORT SERVICES FOR FAMILIES

11    WITH CHILDREN WITH SPECIAL NEEDS.


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 1         (D) PROVIDES RESIDENTIAL SPECIAL EDUCATION SERVICES.

 2         (E) WORKS COLLABORATIVELY WITH SCHOOLS AND THE COURTS.

 3         (F) OFFERS EDUCATIONAL SUPPORT SERVICES TO STUDENTS AND

 4    SCHOOL DISTRICTS TO FACILITATE KEEPING CHILDREN LIVING AT HOME

 5    AND ATTENDING COMMUNITY SCHOOLS.

 6         (2) IF THE CREDIT ALLOWED UNDER THIS SECTION EXCEEDS THE TAX

 7    LIABILITY OF THE TAXPAYER FOR THE TAX YEAR, THAT PORTION OF THE

 8    CREDIT THAT EXCEEDS THE TAX LIABILITY SHALL NOT BE REFUNDED.








































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