SENATE BILL NO. 1334


   September 24, 1998, Introduced by Senator STILLE and referred to 
        the Committee on Finance.



        A bill to amend 1967 PA 281, entitled

   "Income tax act of 1967,"

   (MCL 206.1 to 206.532) by adding section 266.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 266.  (1) FOR THE 1998 TAX YEAR AND EACH TAX YEAR AFTER

 2    THE 1998 TAX YEAR, A TAXPAYER WHO IS A LAW ENFORCEMENT OFFICER

 3    MAY CLAIM A CREDIT AGAINST THE TAX IMPOSED BY THIS ACT EQUAL TO

 4    THE UNREIMBURSED COST PAID IN THE TAX YEAR BY THE TAXPAYER TO

 5    PURCHASE BODY ARMOR.

 6         (2) IF THE CREDIT ALLOWED BY THIS SECTION EXCEEDS THE TAX

 7    LIABILITY OF THE TAXPAYER FOR THE TAX YEAR, THAT PORTION OF THE

 8    CREDIT THAT EXCEEDS THE TAX LIABILITY SHALL NOT BE REFUNDED.

 9         (3) AS USED IN THIS SECTION:

10         (A) "BODY ARMOR" MEANS THAT TERM AS DEFINED IN SECTION 227F

11    OF THE MICHIGAN PENAL CODE, 1931 PA 328, MCL 750.227F.


   06006'98                                                 RJA
           
                                   2

 1         (B) "LAW ENFORCEMENT OFFICER" MEANS THAT TERM AS DEFINED IN

 2    SECTION 227B OF THE MICHIGAN PENAL CODE, 1931 PA 328,

 3    MCL 750.227B.


















































   06006'98          Final page.                            RJA