SB-0184, As Passed House, December 9, 2004

HOUSE SUBSTITUTE FOR

SENATE BILL NO. 184

                                                                             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) Beginning April 1, 2005, the tax levied under                 

2   this act does not apply to either of the following:                         

3       (a) The donation of a motor vehicle to a regularly organized                

4   church or house of religious worship that received the motor                

5   vehicle with the intent that it be donated to a qualified                   

6   recipient.                                                                  

7   (b) The donation of a motor vehicle from or through a                       

8   regularly organized church or house of religious worship to a               

9   qualified recipient that was received by the church or house of             

10  religious worship with the intent that it be donated to a                   

11  qualified recipient.                                                        

1       (2) As used in this section:                                                

2       (a) "Qualified recipient" means an individual certified by                  

3   the regularly organized church or house of religious worship on a           

4   form prescribed by the department and provided to a qualified               

5   recipient as meeting all of the following qualifications:                   

6                                                                                (i) Before October 1, 2005, all of the following                                    

7   qualifications:                                                             

8       (A) The individual receives or, if he or she applied, would                 

9   be eligible to receive public assistance through a program                  

10  created and administered under the social welfare act, 1939 PA              

11  280, MCL 400.1 to 400.119b.                                                 

12      (B) The individual has a valid Michigan operator's or                       

13  chauffeur's license.                                                        

14      (C) Public transportation is not reasonably available to the                

15  individual, the individual has no other reliable means by which             

16  to commute to his or her place of employment, and the individual            

17  will use the eligible vehicle as his or her primary means of                

18  transportation to commute to and from his or her place of                   

19  employment.                                                                 

20      (D) If the individual is currently employed for not less than               

21  an average of 20 hours per week, the individual requires an                 

22  automobile to retain his or her current employment or to accept a           

23  verified offer of employment in a position that is demonstrably             

24  superior to his or her current position of employment.                      

25      (E) If the individual is not currently employed or is                       

26  employed for less than an average of 20 hours per week, the                 

27  individual requires an automobile to accept a verified offer of             

1   employment of not less than an average of 20 hours per week and             

2   cannot begin employment in that position without an automobile.             

3       (ii) After September 30, 2005, all of the following                          

4   qualifications:                                                             

5       (A) The individual receives or, if he or she applied, would                 

6   be eligible to receive public assistance through a program                  

7   created and administered under the social welfare act, 1939 PA              

8   280, MCL 400.1 to 400.119b, or the individual has a total                   

9   household income below 200% of the federal poverty guidelines               

10  updated annually in the federal register of the United States

11  department of health and human services.                                    

12      (B) The individual has a valid Michigan operator's or                       

13  chauffeur's license.                                                        

14      (b) "Regularly organized church or house of religious                       

15  worship" means a religious organization qualified under section             

16  501(c)(3) of the internal revenue code of 1986.