Bill Text: MI SB0403 | 2009-2010 | 95th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Income tax; credit; credit for the purchase of hearing aids; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.532) by adding sec. 273.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2010-11-10 - Notice Given To Discharge Committee [SB0403 Detail]

Download: Michigan-2009-SB0403-Introduced.html

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SENATE BILL No. 403

 

 

March 25, 2009, Introduced by Senator HUNTER 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 273.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 273. (1) For tax years that begin after December 31,

 

2008, a taxpayer may claim a credit against the tax imposed by this

 

act equal to the cost paid in the tax year to purchase a hearing

 

aid for the taxpayer, the taxpayer's spouse, or a dependent of the

 

taxpayer.

 

     (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) As used in this section:

 

     (a) "Dependent" means an individual for whom the taxpayer

 

claims an exemption under section 30(2) for the same year for which

 

the credit under this section is claimed.

 

     (b) "Hearing aid" means that term as defined in section 1301

 

of the occupational code, 1980 PA 299, MCL 339.1301.