[Adopted as Ch. 23 of the 1978 General Ordinances]
[Amended 12-27-2009]
The City hereby adopts by reference the provisions of the City Income Tax Act, Act 284 of 1964, Chapter 2, Uniform City Income Tax Ordinance, as amended in accordance with the provisions of MCLA § 141.501 et seq., a true copy which is on file with the City Clerk.
[Amended 12-27-2009]
A.
An individual taxpayer, in computing his taxable income, is allowed
a deduction of $600 for each personal and dependency exemption which
the taxpayer has under the rules for determining exemptions and dependents
as provided in the Federal Internal Revenue Code. The taxpayer may
claim his spouse and dependents as exemptions, but if the taxpayer
and the spouse are both subject to the tax imposed by this section,
the number of exemptions claimed by each of them when added together
shall not exceed the total number of exemptions allowed under this
section.
B.
An additional exemption is allowed for each of the following for
which the taxpayer qualifies:
(1)
A taxpayer who is a paraplegic, quadriplegic, or hemiplegic, or who
is a totally or permanently disabled person as defined in Section
216 of Title II of the Social Security Act, 42 U.S.C. § 416.
(2)
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.
(3)
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.
(4)
A taxpayer who is 65 years of age or older.
C.
An exemption is allowed under Subsection 31(1)[1] 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).
[1]
Editor's Note: See MCLA § 141.631(1).
This article shall take effect at 12:01 a.m., January 1, 1967.
