HOUSE BILL No. 5080


     November 2, 1999, Introduced by Reps. Minore, Stallworth, Cherry, Jacobs, Jamnick,
Quarles, Gieleghem, Baird, Switalski and Scott 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 MAY CLAIM A CREDIT AGAINST THE TAX

 3    IMPOSED BY THIS ACT EQUAL TO THE AMOUNT CONTRIBUTED IN THE TAX

 4    YEAR TO A CANDIDATE FOR ELECTIVE OFFICE.

 5         (2) THE CREDIT ALLOWED UNDER THIS SECTION SHALL NOT EXCEED

 6    $100.00 FOR A SINGLE RETURN OR $200.00 FOR A JOINT RETURN.

 7         (3) AS USED IN THIS SECTION:

 8         (A) "CANDIDATE" MEANS THAT TERM AS DEFINED IN SECTION 3 OF

 9    THE MICHIGAN CAMPAIGN FINANCE ACT, 1976 PA 388, MCL 169.203.

10         (B) "ELECTIVE OFFICE" MEANS THE OFFICE OF GOVERNOR,

11    LIEUTENANT GOVERNOR, SECRETARY OF STATE, ATTORNEY GENERAL,


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 1    JUSTICE OF THE SUPREME COURT, MEMBER OF THE STATE BOARD OF

 2    EDUCATION, REGENT OF THE UNIVERSITY OF MICHIGAN, MEMBER OF THE

 3    BOARD OF TRUSTEES OF MICHIGAN STATE UNIVERSITY, MEMBER OF THE

 4    BOARD OF GOVERNORS OF WAYNE STATE UNIVERSITY, MEMBER OF THE STATE

 5    LEGISLATURE, PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF

 6    THE UNITED STATES, UNITED STATES SENATOR, AND MEMBER OF THE CON-

 7    GRESS OF THE UNITED STATES.










































   03582'99          Final page.                            RJA