November 9, 2006, Introduced by Senators STAMAS and PRUSI and referred to the Committee on Finance.
A bill to amend 1937 PA 94, entitled
"Use tax act,"
by amending section 4s (MCL 205.94s), as added by 1999 PA 117.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4s. (1) For taxes levied after June 30, 1999, the tax
levied under this act does not apply to property purchased by a
person engaged in the business of constructing, altering,
repairing, or improving real estate for others to the extent that
the property is affixed to and made a structural part of a
nonprofit hospital or a nonprofit housing entity qualified as
exempt under section 15a of the state housing development authority
act of 1966, 1966 PA 346, MCL 125.1415a. As used in this section,
"affixed to and made a structural part of" means any physical
connection to an existing nonprofit hospital or a nonprofit housing
entity qualified as exempt under section 15a of the state housing
development authority act of 1966, 1966 PA 346, MCL 125.1415a.
(2) An exemption shall not be granted under this section for
any portion of property otherwise qualifying for exemption under
this section if income or a benefit inures directly or indirectly
to an individual, private stockholder, or other private person from
the independent or nonessential operation of that portion of
property.
(3) As used in this section:
(a) "Nonprofit hospital" means 1 of the following:
(i) That portion of a building to which 1 of the following
applies:
(A) Is owned or operated by an entity exempt under section
501(c)(3)
of the internal revenue code, of 1986 26 USC 501, that
is licensed as a hospital under part 215 of the public health code,
1978
PA 368, MCL 333.21501 to 333.21568 333.21571.
(B) Is owned or operated by a governmental unit in which
medical attention is provided.
(C) Is owned or operated by an entity or entities exempt under
section
501(c)(2) or (3) of the internal revenue code, of 1986 26
USC 501, in which medical attention is provided.
(ii) That portion of real property necessary and related to a
building described in subparagraph (i) in which medical attention is
provided.
(iii) A county long-term medical care facility built after
December 31, 1995, including any addition to an existing county
long-term medical care facility, if the addition is owned and
operated by either the county or the county long-term medical care
facility, regardless of whether the addition is licensed as a
nursing home or skilled nursing facility under part 217 of the
public health code, 1978 PA 368, MCL 333.21701 to 333.21799e, or
whether the addition meets the requirements set forth in subsection
(1).
(b) "Nonprofit hospital" does not include the following:
(i) A freestanding building or other real property of a nursing
home or skilled nursing facility licensed under part 217 of the
public health code, 1978 PA 368, MCL 333.21701 to 333.21799e.
(ii) A hospice licensed under part 214 of the public health
code,
1978 PA 368, MCL 333.21401 to 333.21421 333.21420.
(iii) A home for the aged licensed under part 213 of the public
health
code, 1978 PA 368, MCL 333.21301 to
333.21333 333.21335.
(c) "Medical attention" means that level of medical care in
which a physician provides acute care or active treatment of
medical, surgical, obstetrical, psychiatric, chronic, or
rehabilitative conditions, that require the observation, diagnosis,
and daily treatment by a physician.
Enacting section 1. This amendatory act is retroactive and is
effective for taxes levied after June 30, 1999.