MI HB4243

Adds boy scouts of Michigan fund as a charitable contribution designation option on state income tax returns starting with the 2012 tax year, allowing taxpayers to direct $5.00 or more of their refunds to the fund.

Requires the Department of Treasury to maintain a separate contributions schedule incorporating all authorized contribution designations and to list new designations in alphabetical order on the schedule.

Allows the department to discontinue a contribution designation if it fails to raise $100,000 in any tax year for 2 consecutive tax years.

Permits taxpayers whose refunds are insufficient to make a contribution to designate a contribution amount that is added to their tax liability instead.

Stipulates that all contributions collected, minus departmental administration costs, shall be appropriated from the general fund to the administering department and used solely for the designated fund's purposes, supplementing rather than replacing other general fund appropriations.