MI HB4644

Removes the January 1, 2012 effective date requirement for deducting Michigan National Guard retirement or pension benefits, making the deduction available for all tax years.

Removes the January 1, 2010 effective date requirement for deducting charitable contributions to the Michigan education trust advance tuition payment fund, making the deduction available for all tax years.

Allows taxpayers to claim an additional personal exemption for tax years beginning January 1, 2022 or later if they are at least 12 weeks pregnant as of the last day of the tax year and have been under physician care since at least the twelfth week of pregnancy, with a signed medical statement required.

Adds "senior citizen" definition to section 30(10) by cross-reference to section 514, removing it from multiple subsections where it was previously defined inline.

Removes the January 1, 2012 effective date for the oil and gas income elimination provision, applying it to all tax years.