2005 Senate Bill 784 / 2006 Public Act 326

Tax breaks for federally qualified health centers

Introduced in the Senate

Sept. 29, 2005

Introduced by Sen. Jason Allen (R-37)

To exempt federally qualified health centers from property taxes on real estate and on business tools and equipment (personal property tax). A “federally qualified health center” is a non-profit that serves an “underserved population,” provides service to patients who don’t have insurance, and charges less for low-income uninsured patients.

Referred to the Committee on Finance

April 18, 2006

Reported without amendment

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

April 19, 2006

Substitute offered

To replace the previous version of the bill with one that makes the tax break retroactive to Jan. 1, 2005.

The substitute passed by voice vote

April 20, 2006

Passed in the Senate 37 to 0 (details)

To exempt federally qualified health centers from property taxes on real estate and on business tools and equipment (personal property tax). A “federally qualified health center” is a non-profit that serves an “underserved population,” provides service to patients who don’t have insurance, and charges less for low-income uninsured patients. The tax break would be retroactive to Jan. 1, 2005.

Received in the House

April 25, 2006

Referred to the Committee on Tax Policy

June 7, 2006

Reported without amendment

Without amendment and with the recommendation that the bill pass.

June 29, 2006

Passed in the House 102 to 0 (details)

To exempt federally qualified health centers from property taxes on real estate and on business tools and equipment (personal property tax). A “federally qualified health center” is a non-profit that serves an “underserved population,” provides service to patients who don’t have insurance, and charges less for low-income uninsured patients. The tax break would be retroactive to Jan. 1, 2005.

Signed by Gov. Jennifer Granholm

Aug. 9, 2006