Bill Text: MI HB6516 | 2009-2010 | 95th Legislature | Introduced

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Bill Title: Michigan business tax; credit; credit for certain health care providers that provide free health care services; provide for. Amends 2007 PA 36 (MCL 208.1101 - 208.1601) by adding sec. 468.

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Introduced - Dead) 2010-10-06 - Printed Bill Filed 09/30/2010 [HB6516 Detail]

Download: Michigan-2009-HB6516-Introduced.html

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HOUSE BILL No. 6516

 

September 29, 2010, Introduced by Reps. Griffin, Nerat, Scripps, Kandrevas and Lahti and referred to the Committee on Health Policy.

 

     A bill to amend 2007 PA 36, entitled

 

"Michigan business tax act,"

 

(MCL 208.1101 to 208.1601) by adding section 468.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 468. (1) For tax years that begin after December 31,

 

2010, subject to subsection (2), a qualified taxpayer who provides

 

qualified medical services may claim a credit against the tax

 

imposed by this act equal to the lesser of the following:

 

     (a) The sum of the value of the qualified medical services

 

provided. For purposes of this subdivision, the value of medical

 

services provided shall be determined according to the usual,

 

reasonable, and customary rate imposed for similar services from

 

other providers.

 

     (b) The product of the number of hours the qualified taxpayer

 

volunteered his or her services during the tax year multiplied by

 

$125.00.

 

     (c) $2,500.00.

 

     (2) If the amount of the credit allowed under this section

 

exceeds the tax liability of the taxpayer for the tax year, that

 

portion of the credit that exceeds the tax liability shall be

 

refunded.

 

     (3) A qualified taxpayer shall not claim a credit under this

 

section unless the community health center, free clinic, or

 

qualified program at which the qualified taxpayer provided

 

qualified medical services has issued a certificate to the

 

taxpayer. The taxpayer shall attach the certificate to the annual

 

return filed under this act on which a credit under this section is

 

claimed. The certificate required under this subsection shall state

 

all of the following:

 

     (a) The name and license number of the qualified taxpayer.

 

     (b) The value of qualified medical services provided by the

 

qualified taxpayer at the community health center or free clinic or

 

as a participant in a qualified program during the tax year by the

 

qualified taxpayer.

 

     (c) The number of hours the qualified taxpayer volunteered his

 

or her services at a community health center or free clinic or by

 

participating in a qualified program during the tax year.

 

     (4) As used in this section:

 

     (a) "Qualified medical services" means health care services

 

provided by a qualified taxpayer free of charge at a community

 

health center, a free clinic, or in the physician's office pursuant

 

to participation in a qualified program to an individual who is not

 

covered by health insurance or a health benefit plan or to an

 

individual who has been referred to the physician by a community

 

health center, free clinic, or a qualified program.

 

     (b) "Qualified program" means a local organization,

 

partnership, or affiliation whose primary function is to improve

 

the health of a community by providing health care to residents of

 

that community at low to no cost.

 

     (c) "Qualified taxpayer" means a taxpayer that is a physician

 

who is licensed under article 15 of the public health code, 1978 PA

 

368, MCL 333.16101 to 333.18838, to engage in the practice of

 

medicine or osteopathic medicine and surgery.