Mich. Comp. Laws § 38.1057
This is the official text of Mich. Comp. Laws § 38.1057, 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.
Retirement allowances, benefits, and credits not subject to taxation; subject to taxation beginning January 1, 2012; subject to public employee retirement benefit protection act.
Official statutory text
Sec. 57.
(1) Except as otherwise provided in this section, all retirement allowances and other benefits payable under this act and all accumulated credits of members, deferred vested members, and retirants in this retirement system are not subject to taxation by this state or any political subdivisions of this state.
(2) Beginning January 1, 2012, all retirement allowances and other benefits payable under this act and all accumulated credits of members, deferred vested members, and retirants in this retirement system are subject to taxation by this state upon distribution to a member, deferred vested member, or retirant.
(3) All retirement allowances and other benefits payable under this act and all accumulated contributions of members, deferred vested members, and retirants in this retirement system are subject to the public employee retirement benefit protection act, 2002 PA 100, MCL 38.1681 to 38.1689.
History: 1957, Act 261, Eff. Sept. 27, 1957; Am. 1961, Act 167, Eff. Sept. 8, 1961; Am. 1981, Act 123, Imd. Eff. July 23, 1981; Am. 1985, Act 39, Imd. Eff. June 13, 1985; Am. 1995, Act 258, Imd. Eff. Jan. 5, 1996; Am. 2002, Act 97, Imd. Eff. Mar. 27, 2002; Am. 2011, Act 43, Imd. Eff. May 25, 2011
(1) Except as otherwise provided in this section, all retirement allowances and other benefits payable under this act and all accumulated credits of members, deferred vested members, and retirants in this retirement system are not subject to taxation by this state or any political subdivisions of this state.
(2) Beginning January 1, 2012, all retirement allowances and other benefits payable under this act and all accumulated credits of members, deferred vested members, and retirants in this retirement system are subject to taxation by this state upon distribution to a member, deferred vested member, or retirant.
(3) All retirement allowances and other benefits payable under this act and all accumulated contributions of members, deferred vested members, and retirants in this retirement system are subject to the public employee retirement benefit protection act, 2002 PA 100, MCL 38.1681 to 38.1689.
History: 1957, Act 261, Eff. Sept. 27, 1957; Am. 1961, Act 167, Eff. Sept. 8, 1961; Am. 1981, Act 123, Imd. Eff. July 23, 1981; Am. 1985, Act 39, Imd. Eff. June 13, 1985; Am. 1995, Act 258, Imd. Eff. Jan. 5, 1996; Am. 2002, Act 97, Imd. Eff. Mar. 27, 2002; Am. 2011, Act 43, Imd. Eff. May 25, 2011
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.