| 1 | 1 | | HOUSE BILL NO. 4652 A bill to amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding section 259. the people of the state of michigan enact: Sec. 259. (1) For tax years beginning on and after January 1, 2024, subject to the limitations under this section, a taxpayer that makes a contribution during the tax year to a qualified pregnancy resource center may claim a credit against the tax imposed under this part in an amount equal to the total amount the taxpayer contributed to a qualified pregnancy resource center during the tax year. (2) For a resident estate or trust, the amount used to calculate the credit under this section shall not have been deducted in arriving at federal taxable income. (3) The department shall determine, at least annually, which pregnancy resource centers in this state are classified as qualified pregnancy resource centers. The department may require a pregnancy resource center seeking to be classified as a qualified pregnancy resource center to provide any information that is reasonably necessary to make that determination. The department shall publish on its website a list of each pregnancy resource center that is a qualified pregnancy resource center for which a taxpayer may make contributions and claim a credit for those contributions under this section. (4) A qualified pregnancy resource center is permitted to decline a contribution from any person. If a qualified pregnancy resource center receives a contribution, the qualified pregnancy resource center shall provide the person making the contribution with a receipt for the contribution in a form and manner as prescribed by the department that includes at least the identity of the person making the contribution to the qualified pregnancy resource center and the amount of the contribution. To claim the credit under this section, the taxpayer must attach a copy of each receipt received under this subsection to the annual return filed under this part for the same tax year for which the credit is claimed. (5) If the amount of the credit allowed under this section for the tax year exceeds the taxpayer's tax liability for the tax year, that portion that exceeds the tax liability for the tax year must be refunded. (6) As used in this section: (a) "Contribution" means any donation of cash, stock, bonds, or other marketable securities, or real property. (b) "Pregnancy resource center" means a nonresidential facility located in this state that satisfies each of the following: (i) Was established and is operating primarily to provide assistance to women and families with crisis pregnancies or unplanned pregnancies by offering pregnancy testing, counseling, emotional and material support, and other similar services, including, but not limited to, prenatal care, medical and mental health care, parenting skills, drug and alcohol testing and treatment, child care and newborn and infant care, housing and utilities, educational services, food, clothing, and supplies relating to pregnancy, newborn care, and parenting, adoption assistance, job training and placement, establishing and promoting responsible paternity, ultrasound services, case management, domestic abuse protection, and transportation services to encourage and assist women and families in carrying their pregnancies to term. (ii) Does not perform childbirths within that facility. (iii) Does not perform, induce, or refer for abortions and does not hold itself out as performing, inducing, or referring for abortions within that facility. (iv) Provides direct client services at the facility, as opposed to merely providing counseling or referral services by telephone. (v) Provides its services at no cost to its clients. (vi) Provides medical services in accordance with the laws of this state. (vii) Is exempt from federal income tax pursuant to the provisions of the internal revenue code. (c) "Qualified pregnancy resource center" means a pregnancy resource center that the department determines meets each of the conditions described under subdivision (b) and classifies that center as a qualified pregnancy resource center for which a taxpayer may claim a credit for any contributions made to that center. |
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| 23 | 23 | | HOUSE BILL NO. 4652 |
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| 26 | 26 | | |
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| 27 | 27 | | A bill to amend 1967 PA 281, entitled |
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| 28 | 28 | | |
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| 29 | 29 | | "Income tax act of 1967," |
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| 30 | 30 | | |
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| 31 | 31 | | (MCL 206.1 to 206.847) by adding section 259. |
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| 32 | 32 | | |
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| 33 | 33 | | the people of the state of michigan enact: |
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| 34 | 34 | | |
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| 35 | 35 | | Sec. 259. (1) For tax years beginning on and after January 1, 2024, subject to the limitations under this section, a taxpayer that makes a contribution during the tax year to a qualified pregnancy resource center may claim a credit against the tax imposed under this part in an amount equal to the total amount the taxpayer contributed to a qualified pregnancy resource center during the tax year. |
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| 36 | 36 | | |
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| 37 | 37 | | (2) For a resident estate or trust, the amount used to calculate the credit under this section shall not have been deducted in arriving at federal taxable income. |
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| 38 | 38 | | |
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| 39 | 39 | | (3) The department shall determine, at least annually, which pregnancy resource centers in this state are classified as qualified pregnancy resource centers. The department may require a pregnancy resource center seeking to be classified as a qualified pregnancy resource center to provide any information that is reasonably necessary to make that determination. The department shall publish on its website a list of each pregnancy resource center that is a qualified pregnancy resource center for which a taxpayer may make contributions and claim a credit for those contributions under this section. |
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| 40 | 40 | | |
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| 41 | 41 | | (4) A qualified pregnancy resource center is permitted to decline a contribution from any person. If a qualified pregnancy resource center receives a contribution, the qualified pregnancy resource center shall provide the person making the contribution with a receipt for the contribution in a form and manner as prescribed by the department that includes at least the identity of the person making the contribution to the qualified pregnancy resource center and the amount of the contribution. To claim the credit under this section, the taxpayer must attach a copy of each receipt received under this subsection to the annual return filed under this part for the same tax year for which the credit is claimed. |
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| 42 | 42 | | |
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| 43 | 43 | | (5) If the amount of the credit allowed under this section for the tax year exceeds the taxpayer's tax liability for the tax year, that portion that exceeds the tax liability for the tax year must be refunded. |
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| 44 | 44 | | |
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| 45 | 45 | | (6) As used in this section: |
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| 46 | 46 | | |
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| 47 | 47 | | (a) "Contribution" means any donation of cash, stock, bonds, or other marketable securities, or real property. |
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| 48 | 48 | | |
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| 49 | 49 | | (b) "Pregnancy resource center" means a nonresidential facility located in this state that satisfies each of the following: |
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| 50 | 50 | | |
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| 51 | 51 | | (i) Was established and is operating primarily to provide assistance to women and families with crisis pregnancies or unplanned pregnancies by offering pregnancy testing, counseling, emotional and material support, and other similar services, including, but not limited to, prenatal care, medical and mental health care, parenting skills, drug and alcohol testing and treatment, child care and newborn and infant care, housing and utilities, educational services, food, clothing, and supplies relating to pregnancy, newborn care, and parenting, adoption assistance, job training and placement, establishing and promoting responsible paternity, ultrasound services, case management, domestic abuse protection, and transportation services to encourage and assist women and families in carrying their pregnancies to term. |
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| 52 | 52 | | |
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| 53 | 53 | | (ii) Does not perform childbirths within that facility. |
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| 54 | 54 | | |
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| 55 | 55 | | (iii) Does not perform, induce, or refer for abortions and does not hold itself out as performing, inducing, or referring for abortions within that facility. |
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| 56 | 56 | | |
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| 57 | 57 | | (iv) Provides direct client services at the facility, as opposed to merely providing counseling or referral services by telephone. |
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| 58 | 58 | | |
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| 59 | 59 | | (v) Provides its services at no cost to its clients. |
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| 60 | 60 | | |
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| 61 | 61 | | (vi) Provides medical services in accordance with the laws of this state. |
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| 62 | 62 | | |
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| 63 | 63 | | (vii) Is exempt from federal income tax pursuant to the provisions of the internal revenue code. |
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| 64 | 64 | | |
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| 65 | 65 | | (c) "Qualified pregnancy resource center" means a pregnancy resource center that the department determines meets each of the conditions described under subdivision (b) and classifies that center as a qualified pregnancy resource center for which a taxpayer may claim a credit for any contributions made to that center. |
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