MI HB6075

Changes gender-specific language in the Income Tax Act of 1967 from "husband and wife" to "married" and "both spouses" to make statutory references gender neutral.

Section 311 amendment updates language regarding joint tax return filing requirements for married taxpayers.

Section 504 amendment revises the definition of "claimant" to use gender-neutral terminology when referring to married couples filing joint state income tax returns.

Section 522 amendment updates language in the homestead property tax credit statute to replace gender-specific terms with neutral language.

Effectiveness is contingent upon passage of Senate Joint Resolution ____ or House Joint Resolution T of the 100th Legislature to amend the state constitution.