Income tax; credit; car restraint system purchase; provide for
   credit.

   INCOME TAX:  Credit; VEHICLES:  Equipment






















        A bill to amend 1967 PA 281, entitled

   "Income tax act of 1967,"

   (MCL 206.1 to 206.532) by adding section 267.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 267.  FOR THE 1999 TAX YEAR AND EACH TAX YEAR AFTER THE

 2    1999 TAX YEAR, A TAXPAYER MAY CREDIT AGAINST THE TAX IMPOSED BY

 3    THIS ACT THE AMOUNT PAID IN THE TAX YEAR FOR A CHILD RESTRAINT

 4    SYSTEM THAT MEETS THE STANDARDS UNDER SECTION 710D OF THE

 5    MICHIGAN VEHICLE CODE, 1949 PA 300, MCL 257.710D, NOT TO EXCEED

 6    $150.00 PER TAX YEAR.












   01721'99 *          Final page.                          RJA