January 11, 2006, Introduced by Senators GARCIA, EMERSON, SWITALSKI, CHERRY, HARDIMAN, JACOBS, TOY, BIRKHOLZ, JOHNSON, CLARKE, GEORGE, JELINEK, PATTERSON, PRUSI, BISHOP, VAN WOERKOM, BARCIA, BRATER, OLSHOVE, THOMAS, LELAND and SCHAUER 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 436.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 436. (1) For the 2006 tax year and each tax year after
the 2006 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 companion animal welfare fund created in the
companion animal welfare fund act. 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 practical.
(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
designation made under this section, less the amount appropriated
to the department to implement this section, shall be appropriated
from the general fund and deposited in the companion animal welfare
fund and shall be used solely for the purposes of that fund.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No. 951
of the 93rd Legislature is enacted into law.