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