Bill Text: MI SB0139 | 2009-2010 | 95th Legislature | Introduced

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Bill Title: Income tax; credit; caring for parents in home; establish. Amends 1967 PA 281 (MCL 206.1 - 206.532) by adding sec. 278.

Spectrum: Slight Partisan Bill (Democrat 5-2)

Status: (Introduced - Dead) 2009-01-29 - Referred To Committee On Finance [SB0139 Detail]

Download: Michigan-2009-SB0139-Introduced.html

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SENATE BILL No. 139

 

 

January 29, 2009, Introduced by Senators OLSHOVE, ANDERSON, BASHAM, CHERRY, CLARK-COLEMAN, GARCIA and BIRKHOLZ 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 278.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 278. (1) For tax years that begin after December 31,

 

2008, a taxpayer who provides care for a parent who lived in the

 

taxpayer's home for 180 days or more during the tax year may claim

 

a credit against the tax imposed by this act equal to $1,000.00 for

 

each parent who meets the criteria of this section.

 

     (2) If the amount of the credit 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) As used in this section, "parent" means the birth or

 

adoptive mother or father, or stepmother or stepfather, of the

 

taxpayer or of either of the taxpayers if the taxpayers file a

 

joint return.