MI SB0371

Adds a new checkoff option on Michigan income tax returns allowing taxpayers to designate contributions of $5.00 or more to the pediatric congenital heart association fund starting with the 2020 tax year.

Incorporates the pediatric congenital heart association fund as subsection (j) into the existing contributions schedule alongside nine other charitable fund designations.

Requires the Department of Treasury to maintain the contributions schedule with no more than 10 separate designations per tax year, removing any designation that fails to raise $50,000 for two consecutive tax years.

Specifies that contributions must be distributed within 1 year to the administering department and cannot be used for fund administration costs.

Takes effect only if Senate Bill No. 370 of the 100th Legislature is enacted into law.