SB-0184, As Passed Senate, June 30, 2004                                    

    SUBSTITUTE FOR

    SENATE BILL NO. 184

(As amended June 30, 2004)                                                  

                                                                             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 January 1, 2005, the tax levied                     

2   under this act does not apply to the transfer of a motor vehicle            

3   from a regularly organized church or house of religious worship             

4   that received the motor vehicle as a donation to a qualified                

5   recipient.                                                                  

6       (2) As used in this section:                                                

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

8   the regularly organized church or house of religious worship as             

9   meeting all of the following qualifications:                                

    <<(i) Before October 1, 2005, all of the following qualifications:>>

10      <<(A)>> The individual receives or, if he or she applied, would             

11  be eligible to receive public assistance through a program                  

Senate Bill No. 184 as amended June 29 and 30, 2004                         

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

2   280, MCL 400.1 to 400.119b.                                                 

3       <<(B)>> The individual has a valid Michigan operator's or                   

4   chauffeur's license.                                                        

5   <<

6                                                                               

7                             >>                                                

8       <<(C)>> Public transportation is not reasonably available to the            

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

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

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

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

13  employment.                                                                 

14                                                                               <<  

15             >>                                                               

16      <<(D)>> If the individual is currently employed for not less                

17  than an average of 20 hours per week, the individual requires an            

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

19  verified offer of employment in a position that is demonstrably             

20  superior to his or her current position of employment.                      

21      <<(E)>> If the individual is not currently employed or is                   

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

23  individual requires an automobile to accept a verified offer of             

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

25  cannot begin employment in that position without an automobile.             

      <<(ii) After September 30, 2005, all of the following qualifications:

     (A) The individual receives or, if he or she applied, would be eligible to receive public assistance through a program created and administered under the social welfare act, 1939 PA 280, MCL 400.1 to 400.119b, or the individual has a total household income below 200% of the federal poverty guidelines updated annually in the federal register of the United States department of health and human services.

    (B) The individual has a valid Michigan operator's or chauffeur's license.>>

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

27  worship" means a religious organization qualified under section             

1   501(c)(3) of the internal revenue code of 1986.