HOUSE BILL No. 4465


     April 14, 1999, Introduced by Reps. Faunce, Woronchak, Richardville, Howell, Stamas, Hager, Rick Johnson, Allen and Van Woerkom 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 267.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 267.  (1) FOR THE 1999 TAX YEAR AND EACH TAX YEAR AFTER

 2    THE 1999 TAX YEAR, A TAXPAYER WHOSE SPOUSE IS IN A NURSING HOME

 3    MAY CREDIT AGAINST THE TAX IMPOSED BY THIS ACT THE AMOUNT THE

 4    TAXPAYER PAID IN THE TAX YEAR FOR HOME MAINTENANCE EXPENSES OR

 5    $500.00, WHICHEVER IS LESS.

 6         (2) AS USED IN THIS SECTION:

 7         (A) "HOME MAINTENANCE EXPENSES" MEANS EXPENSES OF THE TAX-

 8    PAYER PAID IN THE TAX YEAR BY THE TAXPAYER WHOSE SPOUSE IS A RES-

 9    IDENT OF A NURSING HOME DURING THE TIME THE SPOUSE IS IN THE

10    NURSING HOME THAT ALLOW THE TAXPAYER TO REMAIN IN HIS OR HER

11    HOME.


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 1         (B) "NURSING HOME" MEANS THAT TERM AS DEFINED IN SECTION

 2    20109 OF THE PUBLIC HEALTH CODE, 1978 PA 368, MCL 333.20109.




















































   00302'99          Final page.                            RJA