HB 4453 Summary

• Adds new deduction subdivision (x) for tax years beginning after December 31, 2014, allowing taxpayers to deduct $600 per dependent child under age 19 claimed under subsection (2).

• Corrects grammatical language in subsection (9)(b) and (9)(e) by changing "that" to "who" in references to persons.

• Makes technical correction to subsection (9)(d) by removing article "the" before "wife" in description of joint return filers.

• Modifies existing provisions regarding retirement and pension benefit deductions, personal exemptions, and various income adjustments under Michigan's income tax law.