HOUSE BILL No. 5153


     October 9, 2001, Introduced by Reps. McConico, Jansen and Kooiman 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 269.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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           SEC. 269.  (1) FOR THE 2002 TAX YEAR AND EACH TAX YEAR AFTER

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      THE 2002 TAX YEAR, A TAXPAYER MAY CLAIM A CREDIT AGAINST THE TAX

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      IMPOSED BY THIS ACT EQUAL TO THE COST PAID DURING THE TAX YEAR

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      FOR A QUALIFYING MARRIAGE PRESERVATION PROGRAM OR $50.00, WHICH-

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      EVER IS LESS.

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

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

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      CREDIT THAT EXCEEDS THE TAX LIABILITY SHALL NOT BE REFUNDED.

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           (3) AS USED IN THIS SECTION, "QUALIFYING MARRIAGE

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      PRESERVATION PROGRAM" MEANS A QUALIFYING MARRIAGE PRESERVATION




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      PROGRAM PROVIDED FOR IN AND MEETING THE CRITERIA AS SET FORTH IN

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      SECTION 12 OF 1887 PA 128, MCL 551.112.

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           Enacting section 1.  This amendatory act does not take

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      effect unless Senate Bill No. _____ or House Bill No. 5165

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      (request no. 00005'01 **) of the 91st Legislature is enacted into

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      law.












































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