MI HB4518

Amends the Michigan Income Tax Act to allow individuals to designate contributions of $5.00 or more from their tax refunds to the Michigan Alzheimer's Association fund beginning with the 2011 tax year.

Adds the Michigan Alzheimer's Association fund to the list of charitable and public funds available for taxpayer contributions on Michigan income tax returns, which includes veterans' education, children's welfare, cancer research, animal welfare, and other designated programs.

Requires the Department of Treasury to maintain a separate contributions schedule on the tax return form that lists all available contribution designations in alphabetical order, incorporating new designations as soon as practical after enactment.

Permits taxpayers to contribute from their refund or, if the refund is insufficient, to add the contribution amount to their tax liability for that year.

Mandates that contributions collected, minus administrative costs, be appropriated from the general fund to the department administering each designated fund and used solely for that fund's purposes, with such appropriations intended to enhance rather than replace existing general fund allocations.