SENATE BILL No. 1414

September 17, 2002, Introduced by Senator GARCIA and referred to the Committee on Finance.

A bill to amend 1937 PA 94, entitled

"Use tax act,"

(MCL 205.91 to 205.111) by adding section 4w.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1 SEC. 4W. (1) THE TAX LEVIED UNDER THIS ACT DOES NOT APPLY

2 TO THE TRANSFER OF A MOTOR VEHICLE FROM A REGULARLY ORGANIZED

3 CHURCH OR HOUSE OF RELIGIOUS WORSHIP THAT RECEIVED THE MOTOR

4 VEHICLE AS A DONATION TO A QUALIFIED RECIPIENT.

5 (2) AS USED IN THIS SECTION:

6 (A) "QUALIFIED RECIPIENT" MEANS A PERSON WHOSE TOTAL HOUSE-

7 HOLD INCOME IS BELOW 200% OF THE FEDERAL POVERTY GUIDELINES

8 UPDATED ANNUALLY IN THE FEDERAL REGISTER OF THE UNITED STATES

9 DEPARTMENT OF HEALTH AND HUMAN SERVICES.

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1 (B) "REGULARLY ORGANIZED CHURCH OR HOUSE OF RELIGIOUS

2 WORSHIP" MEANS A RELIGIOUS ORGANIZATION QUALIFIED UNDER SECTION

3 501(c)(3) OF THE INTERNAL REVENUE CODE OF 1986.

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