2009 House Bill 4629 / Public Act 135

Authorize tax deduction for charitable advance tuition giving

Introduced in the House

March 19, 2009

Introduced by Rep. Ellen Lipton (D-27)

To authorize a Michigan Business Tax deduction for charitable contributions by a small business owner to the state advance tuition payment fund, which is a program that provides for pre-payment of a particular child’s future tuition at state universities. The tax deductions the bill would authorize are not for contributions a particular student, but into a general tuition subsidy pool.

Referred to the Committee on Tax Policy

April 22, 2009

Reported without amendment

Without amendment and with the recommendation that the bill pass.

April 29, 2009

Amendment offered by Rep. Ellen Lipton (D-27)

To correct a drafting error in the language of the bill.

The amendment passed by voice vote

Passed in the House 108 to 1 (details)

Received in the Senate

April 30, 2009

Referred to the Committee on Finance

Sept. 25, 2009

Reported without amendment

With the recommendation that the substitute (S-1) be adopted and that the bill then pass.

Oct. 14, 2009

Substitute offered

To replace the previous version of the bill with one that revises various details, but does not change its substance. This version was subsequently superseded by another substitute with more changes.

The substitute passed by voice vote

Oct. 15, 2009

Substitute offered by Sen. Nancy Cassis (R-15)

To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.

The substitute passed by voice vote

Passed in the Senate 35 to 0 (details)

To authorize a Michigan Business Tax deduction for charitable contributions by a small business owner to the state advance tuition payment fund, which is a program that provides for pre-payment of a particular child’s future tuition at state universities. The tax deductions the bill would authorize are not for contributions a particular student, but into a general tuition subsidy pool.

Received in the House

Oct. 15, 2009

Oct. 20, 2009

Passed in the House 101 to 1 (details)

To concur with the Senate-passed version of the bill.

Signed by Gov. Jennifer Granholm

Nov. 3, 2009