2003 Senate Bill 184 / 2004 Public Act 435

Authorize charitable auto donation tax exemption

Introduced in the Senate

Feb. 13, 2003

Introduced by Sen. Valde Garcia (R-22)

To eliminate the use tax on vehicles donated to certain qualified low income individuals (defined in the bill) by a religious institution to which the vehicle was contributed.

Referred to the Committee on Finance

May 25, 2004

Reported without amendment

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

June 29, 2004

Substitute offered

To replace the previous version of the bill with one that would establish qualifications relating to the job status and transportation options for the recipient of the auto.

The substitute passed by voice vote

June 30, 2004

Amendment offered by Sen. Samuel B. Thomas (D-4)

To revise the qualifications for the recipient of the gift that allow the giver to qualify for the tax exemption. This would eliminate certain restrictions relating to the individual's job status and transportation options. The new qualifications would go into effect in October, 2005.

The amendment passed by voice vote

Passed in the Senate 36 to 0 (details)

Received in the House

June 30, 2004

Referred to the Committee on Tax Policy

Dec. 1, 2004

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Dec. 9, 2004

Substitute offered by Rep. Lorence Wenke (R-63)

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

Passed in the House 105 to 0 (details)

To eliminate the use tax on vehicles donated to certain qualified low income individuals (defined in the bill) by a religious institution to which the vehicle was contributed.

Received in the Senate

Dec. 9, 2004

To concur with the House-passed version of the bill.

Passed in the Senate 36 to 0 (details)

Signed by Gov. Jennifer Granholm

Dec. 29, 2004