evidence_text: Senator Bellino offered the following amendment:
  
  1. Amend page 27, following line 1, by inserting:
  
  “ Sec. 277. (1) For tax years that begin on and after January 1, 2023, a taxpayer may claim a credit against the tax imposed by this part equal to $500.00 for each qualified dependent of the taxpayer for which an exemption was claimed under section 30(2)(b) for that same tax year. If the credit allowed under this section exceeds the tax liability of the taxpayer for the tax year, that portion of the credit that exceeds the tax liability shall not be refunded.
  
  (2) As used in this section, “qualified dependent” means a dependent who is less than 19 years of age on the last day of the tax year for which the credit is claimed. ”.
  
  The amendment was ruled out of order.