October 5, 2005, Introduced by Senators GEORGE, KUIPERS, BIRKHOLZ, HARDIMAN, ALLEN, GOSCHKA and JOHNSON 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 437.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 437. (1) For the 2005 tax year and each tax year after
the 2005 tax year, an individual may designate on his or her annual
return that a contribution of $2.00 or more of his or her refund be
credited to the Michigan council for arts and cultural affairs in
the department of history, arts, and libraries. If an individual's
refund is not sufficient to make a contribution under this section,
the individual may designate a contribution amount and that
contribution amount shall be added to the individual's tax
liability for the tax year.
(2) The tax designation authorized in this section shall be
clearly and unambiguously printed on the first page of the state
individual income tax return forms, if practicable.
(3) Notwithstanding any other allocations or disbursements
required by this act, each year that the contribution designation
under this section is in effect, an amount equal to the cumulative
contributions made under this section, less the amount appropriated
to the department to implement this section, shall be appropriated
from the general fund to the Michigan council for arts and cultural
affairs in the department of history, arts, and libraries to be
used for the Michigan council for arts and cultural affairs grant
program.