MI SB0750

Allows individual taxpayers to claim full personal and dependency exemptions as authorized by the state income tax act of 1967, or alternatively claim a minimum $600 deduction per exemption upon passage of a further city ordinance.

Permits spouses who are both subject to city income tax to claim exemptions for themselves and dependents, provided their combined exemptions do not exceed the total allowable under the ordinance.

Authorizes cities to grant additional exemptions upon ordinance passage for taxpayers age 65 or older, blind, deaf, or totally and permanently disabled, with multiple exemptions allowed if a taxpayer qualifies under more than one category.

Allows cities by ordinance to provide exemptions from the city income tax for dependents claimed on another taxpayer's return, either as a full exemption if adjusted gross income is below a city-specified amount or as a partial exemption amount specified by ordinance.

Became effective immediately upon Governor approval on February 28, 2018.