MI HB5345

Amends the definition of "veteran" in Michigan's income tax act to include individuals who served in the armed forces during a period of war as defined in federal regulations (38 CFR 3.2)

Expands Vietnam era service period eligibility to include veterans who served February 28, 1961 through May 7, 1975, or on or after January 31, 1955 in hazardous duty areas where they received an armed forces expeditionary medal or Vietnam service medal

Maintains residency requirements that a veteran must have been a Michigan resident for at least 6 months before entering the armed forces or for at least 5 years before filing a claim

Defines "widow or widower" as the unmarried surviving spouse of a veteran or serviceperson receiving a widow's or widower's pension from the U.S. Department of Veterans Affairs

Effective date is September 20, 2016, contingent upon House Bill 5332 being enacted into law