MI HB4280

Allows surviving spouses to claim retirement income deductions in subsequent tax years under the same restrictions that applied to their deceased spouse's birth cohort, for tax years beginning after December 31, 2016.

Permits surviving spouses born after 1945 who are age 67 or older and have not remarried to elect an unrestricted deduction available against all income types instead of the standard retirement income deduction.

Makes technical corrections to the income tax act's definition of "retirement or pension benefits" and related deduction provisions to clarify application to surviving spouses.

Adjusts references from "subsection" to "section" and "both the husband and wife" to "spouses" for statutory clarity and gender-neutral language.

Corrects cross-references and grammatical language throughout Section 30 regarding ABLE savings accounts and education savings program deductions.