House Bill 6353 Summary

• Allows Michigan taxpayers to designate $5.00 or more of their state income tax refund to various charitable and public funds beginning with the 2008 tax year.

• Adds the firefighter training fund (created under the firefighters training council act, 1966 PA 291) as a new contribution option starting with the 2011 tax year.

• Requires the Department of Treasury to establish a separate contributions schedule on tax return forms that lists all available fund designations in alphabetical order, with new designations incorporated as enacted after November 1, 2007.

• Permits the department to remove a contribution designation from the schedule if it fails to raise $100,000 in any tax year for 2 consecutive tax years.

• Allows taxpayers to designate contributions that exceed their refund amount, with the excess added to their tax liability; all designated funds are appropriated from the general fund and intended to supplement (not replace) existing appropriations.