HOUSE BILL No. 6464


     November 7, 2002, Introduced by Reps. Kolb and Jacobs and referred to the Committee on Tax Policy.


        A bill to amend 1975 PA 228, entitled

   "Single business tax act,"

   (MCL 208.1 to 208.145) by adding section 39f.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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             SEC. 39F.  (1) FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31,

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        2002 AND BEFORE JANUARY 1, 2008, A TAXPAYER MAY CLAIM A CREDIT

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        AGAINST THE TAX IMPOSED BY THIS ACT EQUAL TO THE COST OF AN AUTO-

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        MATED EXTERNAL DEFIBRILLATOR THAT IS KEPT AT THE TAXPAYER'S PLACE

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        OF BUSINESS AND AVAILABLE FOR ITS INTENDED USE BY INDIVIDUALS

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        TRAINED TO USE IT.

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             (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SECTION

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

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        PORTION OF THE CREDIT THAT EXCEEDS THE TAX LIABILITY SHALL BE

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        REFUNDED.




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             (3) AS USED IN THIS SECTION, "AUTOMATED EXTERNAL

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        DEFIBRILLATOR" MEANS A HEART MONITOR AND DEFIBRILLATOR THAT MEETS

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        ALL OF THE FOLLOWING CRITERIA:

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             (A) HAS RECEIVED APPROVAL FROM THE UNITED STATES FOOD AND

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        DRUG ADMINISTRATION OF ITS PREMARKET NOTIFICATION FILED UNDER

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        SECTION 510(k) OF THE FEDERAL FOOD, DRUG, AND COSMETIC ACT, CHAP-

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        TER 675, 76 STAT. 794, 21 U.S.C. 360.

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             (B) IS CAPABLE OF RECOGNIZING THE PRESENCE OR ABSENCE OF

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        VENTRICULAR FIBRILLATION OR RAPID VENTRICULAR TACHYCARDIA AND IS

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        CAPABLE OF DETERMINING, WITHOUT INTERPRETATION OF CARDIAC RHYTHM

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        BY AN OPERATOR, WHETHER DEFIBRILLATION SHOULD BE PERFORMED.

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             (C) ON DETERMINING THAT DEFIBRILLATION SHOULD BE PERFORMED,

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        AUTOMATICALLY CHARGES AND REQUESTS DELIVERY OF AN ELECTRICAL

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        IMPULSE TO AN INDIVIDUAL'S HEART.





























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