HB-4120, As Passed Senate, March 28, 2007

SENATE SUBSTITUTE FOR

HOUSE BILL NO. 4120

     A bill to amend 1964 PA 284, entitled

"City income tax act,"

(MCL 141.501 to 141.787) by adding section 10 to chapter 1.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

CHAPTER 1

     Sec. 10. (1) On and after January 1, 2007, a city that imposes

a city income tax pursuant to this act may adopt an amendment to

its city income tax ordinance to include section 36 of chapter 2 to

allow for 1 or more checkoffs to be provided on an annual return

required under this ordinance.

     (2) If a city adopts an amendment to its city income tax

ordinance described in subsection (1), the ordinance shall state

both of the following:

     (a) The tax years for which section 36 of chapter 2 applies.

House Bill No. 4120 as amended March 15, 2007

     (b) The 1 or more specific charitable <<or public safety>> purposes

for which the

money designated by taxpayers to the checkoff fund shall be used.

     (3) Notwithstanding any other provision of this act, a city

that has included 1 or more checkoffs on its annual return form

before January 1, 2007 is considered to have complied with this

section and section 36 of chapter 2 and those checkoffs for each

year that the contribution designations remain in effect are

considered ratified, binding, and enforceable as if the amendment

to include section 36 of chapter 2 in its city income tax ordinance

were adopted in accordance with this section.

     Enacting section 1. This amendatory act does not take effect

unless Senate Bill No. 53 of the 94th Legislature is enacted into

law.