February 10, 2004, Introduced by Senators CROPSEY, GOSCHKA, KUIPERS, GARCIA, BIRKHOLZ, HARDIMAN, ALLEN, McMANUS and BISHOP and referred to the Committee on Finance.
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:
1 Sec. 269. (1) For tax years that begin after December 31,
2 2002, a taxpayer may claim a credit against the tax imposed by
3 this act equal to the cost paid during the tax year for a
4 qualifying marriage preservation program or $50.00, whichever is
5 less.
6 (2) If the credit allowed under this section exceeds the tax
7 liability of the taxpayer for the tax year, that portion of the
8 credit that exceeds the tax liability shall not be refunded.
9 (3) As used in this section, "qualifying marriage
10 preservation program" means a qualifying marriage preservation
11 program provided for in and meeting the criteria as set forth in
1 section 12 of 1887 PA 128, MCL 551.112.
2 Enacting section 1. This amendatory act does not take
3 effect unless or House Bill No. 5469
4 of the 92nd Legislature is enacted into
5 law.