HB-5345, As Passed Senate, June 8, 2016
SUBSTITUTE FOR
HOUSE BILL NO. 5345
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
by amending section 516 (MCL 206.516), as amended by 1987 PA 254.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
516. (1) "Veteran" means a person of either sex an
individual
who meets all of the following: qualifications:
(a) Is a veteran as defined in section 1 of 1965 PA 90, MCL
35.61.
(b) (a)
Was a resident of this state at least
6 months prior
to the time of entering the armed forces of the United States or
was a resident of this state for at least 5 years prior to filing a
claim under this chapter.
(c) (b)
Served in the armed forces during a
period of war or
House Bill No. 5345 as amended April 27, 2016
conflict
prescribed by or pursuant to Act No. 190 of the Public
Acts
of 1965, as amended, being sections 35.61 and 35.62 of the
Michigan Compiled Laws.as
described in 38 CFR 3.2[,
except that for
purposes of this subdivision, "period of war" for the vietnam era means the following:
(i) February 28, 1961 through May 7, 1975 for a veteran who served during that period.
(ii) On or after January 31, 1955 in an area of hazardous duty for which the veteran received an armed forces expeditionary medal or Vietnam service medal.]
(d) (c)
Was discharged from service in the
armed forces , of
the United States under honorable conditions or died while in
service not as a result of his or her own misconduct.
(2) "Widow or widower" means the unmarried surviving spouse of
a veteran or serviceperson who receives a widow's or widower's
pension
from the United States veterans' administration. Department
of Veterans Affairs. Widow or widower includes the unremarried
surviving spouse of the person who previously qualified as a
claimant.
Enacting section 1. This amendatory act takes effect 90 days
after the date it is enacted into law.
Enacting section 2. This amendatory act does not take effect
unless House Bill No. 5332 of the 98th Legislature is enacted into
law.