MI SB0134

Allows individuals to designate $5.00, $10.00, or more of their income tax refund to contribute to various charitable and public funds, beginning with the 2008 tax year.

Adds the firefighter training fund (created under 1966 PA 291) as a new contribution designation option starting with the 2012 tax year.

Requires the Department of Treasury to establish a separate contributions schedule on state income tax return forms listing all available fund designations in alphabetical order.

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

Allows taxpayers to designate contributions even if their refund is insufficient by adding the contribution amount to their tax liability for that year.

Specifies that all designated contributions (minus administrative costs) are appropriated from the general fund to the respective departments administering each fund and must supplement, not replace, existing appropriations.