[Code 1975, § 31-1; Code 1992, § 28-3]
Pursuant to Section 3 of Public Act No. 284 of 1964 (MCL 141.501 et seq.), Chapter 2, Uniform City Income Tax Ordinance, of such Act is hereby adopted by reference to be effective on and after January 1, 1969, the purpose of the Uniform City Income Tax Ordinance being to permit the imposition and collection by the City of an excise tax levied on or measured by income. Complete copies of the Uniform City Income Tax Ordinance are available for public use, distribution and inspection at the office of the City Clerk.
[Code 1975, § 31-2; Code 1992, § 28-4; 12-11-2000 by Ord. No. 1179; 10-23-2006 by Ord. No. 1271; 11-9-2009 by Ord. No.
1304]
Section 31 of the Uniform City Income Tax Ordinance (MCL 141.631) adopted in § 44-31 is hereby amended to read as follows:
(1)
An individual taxpayer in computing his or her taxable income is
allowed a deduction of $600 for tax years beginning after 2006 and
prior to 2001, $1,200 for tax years 2001 through 2006, for each personal
and dependency exemption under the rules for determining exemptions
and dependents as provided in the Federal Internal Revenue Code. The
taxpayer may claim his or her spouse and dependents as exemptions,
but if the taxpayer and the spouse are both subject to the tax imposed
by this article, the number of exemptions claimed by each of them
when added together shall not exceed the total number of exemptions
allowed under this article.
(2)
For tax years 1988 through 2008, an additional exemption is allowed
under Subsection 31(1) for a taxpayer who is 65 years of age or older
or who is blind as defined in Section 504 of the Income Tax Act of
1967, Public Act No. 281 of 1967 (MCL 206.504), or if the taxpayer
is both 65 years of age or older and blind, two additional exemptions
are allowed under Subsection 31(1).[1]
[1]
Editor's Note: See MCLA § 141.631(1).
(3)
For tax years beginning after 2008, an additional exemption is allowed
for each of the following for which the taxpayer qualifies:
(a)
A taxpayer who is a paraplegic, quadriplegic, or hemiplegic,
or who is a totally or permanently disabled person as defined in Title
II, Section 216 of the Social Security Act, 42 U.S.C. 416.
(b)
A taxpayer who is blind as defined in Section 504 of the Income
Tax Act of 1967, Act No. 281 of the Public Acts of 1967, being Section
206.504 of the Michigan Compiled Laws.
(c)
A taxpayer who is a deaf person as defined in Section 2 of the
Deaf Persons' Interpreters Act, Act No. 204 of the Public Acts
of 1982, being Section 393.502 of the Michigan Compiled Laws.
(d)
A taxpayer who is 65 years of age or older.
(4)
An exemption is allowed under Subsection 31(1)[2] to a person with respect to whom a deduction under Section
151 of the Internal Revenue Code is allowable to another federal taxpayer
during the tax year and is therefore not considered to have a federal
personal exemption under Subsection 31(1).
[2]
Editor's Note: See MCLA § 141.631(1).
