Individual income tax: credit; credit for certain user fees incurred to operate a vehicle on a public service facility; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill creates a tax credit for certain taxpayers who incur user fees while using public service facilities as their primary mode of transportation. The credit is available to residents of townships with populations between 10,000 and 15,000 located in counties with populations over 1,500,000, or individuals whose main workplace is in such a township. Any credit exceeding the taxpayer’s tax liability will be refunded.
Key provisions
- Establishes a credit for user fees incurred on public service facilities.
- The credit applies to taxpayers meeting specific population and employment criteria.
- User fees must be incurred when the facility is the only transportation option to/from a qualifying township.
- The department can require proof of user fees claimed.
- Excess credit amounts exceeding tax liability are refunded.
Who is affected
- Taxpayers residing in specific townships and counties.
- Individuals employed in specific townships and counties.
- Residents of Michigan
Notable changes
- Defines ‘qualified taxpayer’ based on township and county population.
- Specifies ‘qualified user fees’ as fees for operating vehicles on public service facilities.
- Introduces the concept of ‘predominant place of employment’ for eligibility.
Bill text
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- Senate Introduced Bill
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