Mich. Comp. Laws § 21.272
This is the official text of Mich. Comp. Laws § 21.272, part of Michigan’s Comp. Laws — part of the compiled statutory law of Michigan, published by the state as "Comp. Laws." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Reporting pursuant to MCL 206.1 to 206.532.
Official statutory text
Sec. 2.
The governor shall report the following compiled pursuant to the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.532:
Number and amount of personal exemptions by household or adjusted gross income class.
Number of special or extra exemptions by household or adjusted gross income class.
Number and amount of property tax credits by household or adjusted gross income class and by type of claimant.
Number and amount of city income tax credits by household or adjusted gross income class.
Number and amount of tax credits under section 260 of the income tax act of 1967, 1967 PA 281, MCL 206.260, by the type and purpose of charitable contribution, and the household or adjusted gross income class.
Number and amount of solar, wind, or water energy conversion device tax credits by the type of dwelling and the household or adjusted gross income class.
Number and amount of heating fuel cost tax credits by household or adjusted gross income class.
Number and amount of gleaning tax credits by household or adjusted gross income class.
Number of positive checkoffs and the amount checked off for the state campaign fund created pursuant to section 61 of the Michigan campaign finance act, 1976 PA 388, MCL 169.261.
Amount and type of subtractions from taxable income as provided on the state income tax form.
To the extent available from published statistical data, estimated cost of the following items not taxed by this state due to federal statute or regulation:
Capital gains.
Accelerated depreciation.
Other items generally regarded as income that are not subject to state taxation because of exemption under the internal revenue code.
Number and amount of credits granted to persons covered by development rights agreements pursuant to part 361 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.36101 to 324.36117, by income class.
Other deductions or credits as provided by law.
History: 1979, Act 72, Imd. Eff. July 31, 1979; Am. 1983, Act 7, Imd. Eff. Mar. 16, 1983; Am. 1996, Act 32, Imd. Eff. Feb. 26, 1996; Am. 2003, Act 38, Imd. Eff. July 8, 2003
The governor shall report the following compiled pursuant to the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.532:
Number and amount of personal exemptions by household or adjusted gross income class.
Number of special or extra exemptions by household or adjusted gross income class.
Number and amount of property tax credits by household or adjusted gross income class and by type of claimant.
Number and amount of city income tax credits by household or adjusted gross income class.
Number and amount of tax credits under section 260 of the income tax act of 1967, 1967 PA 281, MCL 206.260, by the type and purpose of charitable contribution, and the household or adjusted gross income class.
Number and amount of solar, wind, or water energy conversion device tax credits by the type of dwelling and the household or adjusted gross income class.
Number and amount of heating fuel cost tax credits by household or adjusted gross income class.
Number and amount of gleaning tax credits by household or adjusted gross income class.
Number of positive checkoffs and the amount checked off for the state campaign fund created pursuant to section 61 of the Michigan campaign finance act, 1976 PA 388, MCL 169.261.
Amount and type of subtractions from taxable income as provided on the state income tax form.
To the extent available from published statistical data, estimated cost of the following items not taxed by this state due to federal statute or regulation:
Capital gains.
Accelerated depreciation.
Other items generally regarded as income that are not subject to state taxation because of exemption under the internal revenue code.
Number and amount of credits granted to persons covered by development rights agreements pursuant to part 361 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.36101 to 324.36117, by income class.
Other deductions or credits as provided by law.
History: 1979, Act 72, Imd. Eff. July 31, 1979; Am. 1983, Act 7, Imd. Eff. Mar. 16, 1983; Am. 1996, Act 32, Imd. Eff. Feb. 26, 1996; Am. 2003, Act 38, Imd. Eff. July 8, 2003
Status: in_force · Read it on the official government site
Need a lawyer in Michigan?
Find a Michigan lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.