2008 House Bill 6263

Allow Michigan advance tuition payment fund tax deduction

Introduced in the House

June 19, 2008

Introduced by Rep. Marc Corriveau (D-20)

To make charitable contributions to the Michigan advance tuition payment fund deductible for state income tax purposes.

Referred to the Committee on Tax Policy

June 25, 2008

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

Sept. 11, 2008

Substitute offered

To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.

The substitute passed by voice vote

Amendment offered by Rep. Phil Pavlov (R-81)

To allow an income tax payer to deduct the amount of extra tax he or she will pay due to an <a href="http://www.michiganvotes.org/2007-HB-5194">11.5 percent income tax increase</a> in 2007. This would reduce the amount of income subject to tax.

The amendment failed by voice vote

Amendment offered by Rep. Phil Pavlov (R-81)

To tie-bar the bill to House Bill 5989, meaning this bill cannot become law unless that one does also. HB 5989 would lower the current 4.35 income tax rate to the same 3.9 percent level it was at prior to passage of an <a href="http://www.michiganvotes.org/2007-HB-5194">11.5 percent income tax increase</a> in 2007.

The amendment failed by voice vote

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

To allow an income tax payer to deduct the amount of extra tax he or she will pay due to any property tax increases on his or her home. This would reduce the amount of income subject to tax.

The amendment failed by voice vote

Amendment offered by Rep. Jacob Hoogendyk (R-61)

To tie-bar the bill to House Joint Resolution Y, meaning this bill cannot become law unless that proposed Constitutional amendment does also. HJR Y would require a three-fifths supermajority vote in both the House and Senate to raise any tax. If passed a tax increase would go into effect, but then go on the ballot in the next general election, and if not approved by the people be repealed automatically.

The amendment failed by voice vote

Passed in the House 109 to 0 (details)

To make charitable contributions to the Michigan advance tuition payment fund deductible.

Received in the Senate

Sept. 16, 2008

Referred to the Committee on Finance