2008 House Bill 6282

Authorize refundable tax credits for business apprenticeships

Introduced in the House

June 25, 2008

Introduced by Rep. Tim Melton (D-29)

To authorize annual refundable business tax credits of between $1,000 and $4,000 per apprentice for apprenticeship programs provided by businesses, depending on the type of industry. "Refundable" means the state writes the business a check for the amount the tax credit exceeds its tax liability.

Referred to the Committee on Tax Policy

Sept. 24, 2008

Reported without amendment

With the recommendation that the substitute (H-3) be adopted and that the bill then pass.

Sept. 25, 2008

Substitute offered

The substitute passed by voice vote

Amendment offered by Rep. Dave Hildenbrand (R-86)

To also exclude from the definition of gross receipts subject the Michigan Business Tax bottle deposits, liquor, sales, gas taxes, and other excise taxes collected from customers and remitted to the state.

The amendment failed by voice vote

Amendment offered by Rep. Daniel Acciavatti (R-32)

To tie-bar the bill to House Bill 5627, meaning this bill cannot become law unless that one does also. HB 5627 would repeal the <a href="http://www.michiganvotes.org/2007-HB-5408">21.99 percent Michigan Business Tax surcharge</a> imposed on businesses in 2007 to avoid government government spending reductions.

The amendment failed by voice vote

Amendment offered by Rep. Edward Gaffney (R-1)

To also exclude from the definition of gross receipts subject the Michigan Business Tax bottle deposits collected from customers and remitted to the state.

The amendment failed by voice vote

Passed in the House 105 to 0 (details)

Received in the Senate

Nov. 5, 2008

Referred to the Committee on Finance