# MCL 206.30 MCL 206.30, “"Taxable income" defined; personal exemption; additional exemptions; deduction not considered allowable federal…”, is an MCL section of [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5) (INCOME TAX ACT OF 1967); in force. IRI: Within: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5) Type: [schema:Legislation](https://schema.org/Legislation) - `adms:identifier`: [mcl-object mcl-206-30](https://ontology.bommaritollc.com/id/01a0d566-145e-702d-b6bb-cd43405e8806) - `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30](https://ontology.bommaritollc.com/id/01a0d566-1458-768f-bc92-03790fbb20f7) - `schema:isPartOf`: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5) - `schema:legislationIdentifier`: MCL 206.30 - `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa) - `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce) - `schema:legislationType`: [MCL section](https://ontology.bommaritollc.com/vocab/leg/mclSection) - `schema:name`: "Taxable income" defined; personal exemption; additional exemptions; deduction not considered allowable federal exemption for purposes of subsection (2); adjusted personal exemption; "retirement or pension benefits" defined; limitations, restrictions, and options; treatment of surviving spouses; definitions. - `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30) - `skos:prefLabel`: MCL 206.30 ## Elsewhere - [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30) (www.legislature.mi.gov) ## Pointing here - Changed by bills (79; `schema:legislationChanges`): - [HB 4002 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-a265-7707-a26c-f3beb99f8f92) - [HB 4006 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d566-e349-7559-95e1-989a5362ef55) - [HB 4008 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-749a-7497-9f0e-c7fee42df268) - [HB 4051 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-65f0-7591-8e86-1e6c86ed89a7) - [HB 4057 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-661c-7399-b425-471d0ea11925) - [HB 4080 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-7936-75a7-b026-76f1dd5c6283) - [HB 4171 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d566-e8e8-71db-89f6-51fed28c449b) - [HB 4201 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-728d-7797-a0a4-6574e8a9e1d8) - [HB 4202 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-7290-77e9-841a-9e5ed549a7cf) - [HB 4287 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d566-ed22-7586-a552-ec5a05b50908) - [HB 4290 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-a9df-7365-9dfe-6f905698073f) - [HB 4313 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-7bcf-7298-a338-565f7dd72b1e) - [HB 4441 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-b1e5-7011-9b8f-304c6c0d822f) - [HB 4482 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d566-face-7600-b327-bdb2a1e19b40) - [HB 4490 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-b6d0-7684-987f-f6495fdd3d4e) - [HB 4575 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-9e2d-757d-a0e3-5ad7c280b31b) - [HB 4578 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-9e30-7647-ba38-123843f35267) - [HB 4592 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-94ef-733b-b2f9-51ec1e12e027) - [HB 4695 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-bcbf-729a-8cea-d8d467775f9b) - [HB 4747 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-a1f9-7463-9ed4-10f153f18012) - [HB 4886 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-c589-7110-85eb-6c2e5c142fea) - [HB 4903 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-1553-7722-82f5-fe0ce0177b8c) - [HB 4943 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-c8e1-7453-b648-05a50779565b) - [HB 4949 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-16d8-758d-9a7e-ea7d1cbee3fd) - [HB 5100 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-cd4c-7365-ba54-acb0dddee7bc) - [HB 5131 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-bf94-7613-a3a2-60b8074b9714) - [HB 5202 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-2614-7273-a869-ae2c7bf84b66) - [HB 5256 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-cc6d-7129-9be8-efd5174313e1) - [HB 5266 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-bf4f-77b7-ba28-f3bee381dfd9) - [HB 5280 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-ccc4-774b-886a-7cafc39d5ef6) - [HB 5376 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-dbc9-776e-b0d5-7840d5da1d39) - [HB 5402 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-dc01-77b0-abc6-dae0eafca1aa) - [HB 5405 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-dc06-70e6-9c6c-fd5625c8bf51) - [HB 5564 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-3578-768c-85ad-8e647ea35113) - [HB 5577 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-d178-72bb-bac0-793169d8c832) - [HB 5749 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-408d-7381-af39-e8e89c9d89af) - [HB 5770 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-f2d7-7341-a228-b6a013a45cb3) - [HB 5775 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-f464-717f-af47-5bc1aa0d6eff) - [HB 5838 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-f4a8-7539-aaf4-1423d966ac17) - [HB 5900 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-f8fb-71bf-9b96-7b61e513cd1b) - [HB 5941 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-e586-74da-b2dc-c9fd836fe449) - [HB 5973 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-fe97-7024-add8-2566c9b800d0) - [HB 6024 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-507a-73d2-981b-8e11e5731b78) - [HB 6052 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d56a-0284-75bf-976e-45b6a0412161) - [HB 6064 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-fdf0-719c-901b-609569814f4b) - [HB 6081 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-f5d7-74d3-9500-72d280b29bd5) - [HB 6117 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d567-fe54-7211-9572-8fa9db9b75c6) - [HB 6210 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-58fa-76bb-87fc-d009daadee13) - [HB 6353 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-12a6-72a3-bb46-06a56f176cdd) - [SB 1 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d569-06f1-7718-9d04-6559fae713a7) - [SB 1013 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-24f8-75e0-b909-185089aa8419) - [SB 1046 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-25fc-7080-a39d-db4cb0ec8df2) - [SB 1195 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-2ec4-74c3-be18-80f56c1db364) - [SB 121 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-77b4-76b2-95e6-e21635f795f2) - [SB 1226 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-32dd-70c9-a2b7-7b542676e965) - [SB 13 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-79ee-7164-875f-1e2f65bd8c1c) - [SB 146 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-35ad-76fa-9530-fdb770a710c6) - [SB 17 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-7ce8-70fb-89ac-f1084b3f5bc2) - [SB 18 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-7cf4-73e1-99e7-de39047caa3e) - [SB 24 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-3a54-76a6-ade7-ee48fcf78c44) - [SB 25 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-3a8b-74df-92ed-5e6d15819727) - [SB 3 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-3ea4-726b-93c6-9f493aef80c8) - [SB 301 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d56a-4496-7261-afe2-c35b84baaeb6) - [SB 321 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d56a-476f-77b0-9709-739d1026aff1) - [SB 333 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d569-2ec6-72f8-bc66-d1e5fad32fc9) - [SB 359 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-44b9-7438-abee-6c13140f3f40) - [SB 389 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-486c-70d4-b25c-f0ab19257c6a) - [SB 459 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-8bc5-72b2-b85f-d3c97e73c590) - [SB 467 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-4daa-745d-9447-93688e9a922f) - [SB 51 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d569-3b2e-7513-9264-0f36b586a7dc) - [SB 63 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-93f8-7047-85f7-de83b5b48023) - [SB 688 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-5d7e-7495-af98-f6725fab5d39) - [SB 711 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d569-483b-7734-b066-657c4070b895) - [SB 764 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-60e6-74cf-9a31-54bd87f24089) - [SB 768 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-60f0-7493-b6ac-ffb8ac9a9cb9) - [SB 807 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-992c-714f-9b4e-73cc0825019d) - [SB 900 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-9bf6-704a-86cd-fcfa4937c184) - [SB 91 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d56a-6ef6-71f5-ad2d-c9a19a991170) - [SB 911 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d56a-6f72-735d-ab0e-ca88cb302306) - Amended by (49; `eli:amends`): - [1969 PA 332](https://ontology.bommaritollc.com/id/01a0d565-4589-763a-a118-d481e464a6f4) - [1970 PA 140](https://ontology.bommaritollc.com/id/01a0d565-45b5-73ab-90b5-195019989549) - [1971 PA 150](https://ontology.bommaritollc.com/id/01a0d565-45f5-731e-af59-ae11cd62ac30) - [1973 PA 20](https://ontology.bommaritollc.com/id/01a0d565-39a9-730a-8c67-13c6a13e4338) - [1974 PA 12](https://ontology.bommaritollc.com/id/01a0d565-45b9-767a-b9be-3eff1804d6c5) - [1974 PA 217](https://ontology.bommaritollc.com/id/01a0d565-45f5-731e-af59-ae1ce719b0ab) - [1975 PA 233](https://ontology.bommaritollc.com/id/01a0d565-4588-716a-9d25-d34b44532aac) - [1976 PA 435](https://ontology.bommaritollc.com/id/01a0d565-45f6-77a5-96cb-023601ba491b) - [1978 PA 554](https://ontology.bommaritollc.com/id/01a0d565-45f6-77a5-96cb-0241206d66c7) - [1980 PA 250](https://ontology.bommaritollc.com/id/01a0d565-45b7-76c3-8e5f-1a60edda3808) - [1980 PA 517](https://ontology.bommaritollc.com/id/01a0d565-45d5-70a2-b8ab-ec1120d5c4b3) - [1981 PA 135](https://ontology.bommaritollc.com/id/01a0d565-45f7-7459-87aa-df8da9e858f1) - [1982 PA 240](https://ontology.bommaritollc.com/id/01a0d565-45f8-7652-a819-dc3130c1a247) - [1984 PA 284](https://ontology.bommaritollc.com/id/01a0d565-45f8-7652-a819-dc3cff59564f) - [1984 PA 415](https://ontology.bommaritollc.com/id/01a0d565-45f9-7747-abaf-61909cbf03e0) - [1986 PA 315](https://ontology.bommaritollc.com/id/01a0d565-45f9-7747-abaf-619b95cc2846) - [1987 PA 254](https://ontology.bommaritollc.com/id/01a0d565-458a-760b-8c0d-a6bdfa71744d) - [1988 PA 516](https://ontology.bommaritollc.com/id/01a0d565-40f6-7638-a2ad-16a9ccab238d) - [1993 PA 328](https://ontology.bommaritollc.com/id/01a0d565-45a8-7045-bf98-ab6e0cbdbd73) - [1994 PA 268](https://ontology.bommaritollc.com/id/01a0d565-45fa-70b1-b1db-5b1fbe8f3e16) - [1995 PA 2](https://ontology.bommaritollc.com/id/01a0d565-45fb-779d-ab53-a84e98f25b47) - [1995 PA 230](https://ontology.bommaritollc.com/id/01a0d565-45fb-779d-ab53-a8596c89b33e) - [1996 PA 484](https://ontology.bommaritollc.com/id/01a0d565-4584-70f7-8742-32cee8f4bd7f) - [1997 PA 86](https://ontology.bommaritollc.com/id/01a0d565-45fc-75e3-9d10-c8d92cdf5b60) - [1999 PA 181](https://ontology.bommaritollc.com/id/01a0d565-45fc-75e3-9d10-c8e4e75cc269) - [2000 PA 162](https://ontology.bommaritollc.com/id/01a0d565-45fd-7284-8168-9c74f69a104f) - [2000 PA 301](https://ontology.bommaritollc.com/id/01a0d565-45fe-735e-81ab-e700835864d4) - [2000 PA 400](https://ontology.bommaritollc.com/id/01a0d565-45fe-735e-81ab-e70be6b0d669) - [2002 PA 615](https://ontology.bommaritollc.com/id/01a0d565-45ff-7211-8c5e-8ce63af7f281) - [2004 PA 394](https://ontology.bommaritollc.com/id/01a0d565-45ff-7211-8c5e-8cf11002dddf) - [2005 PA 214](https://ontology.bommaritollc.com/id/01a0d565-4600-7518-ad24-35172702653c) - [2007 PA 154](https://ontology.bommaritollc.com/id/01a0d565-4600-7518-ad24-352225f465ef) - [2007 PA 94](https://ontology.bommaritollc.com/id/01a0d565-45da-717a-8a6b-39e2e48de89b) - [2009 PA 134](https://ontology.bommaritollc.com/id/01a0d565-4601-754b-98fa-8abbad617126) - [2011 PA 38](https://ontology.bommaritollc.com/id/01a0d565-4585-70da-83c8-f09adee78607) - [2012 PA 597](https://ontology.bommaritollc.com/id/01a0d565-4602-700f-a5f4-8971da9a3230) - [2015 PA 161](https://ontology.bommaritollc.com/id/01a0d565-4602-700f-a5f4-897c329f262f) - [2017 PA 149](https://ontology.bommaritollc.com/id/01a0d565-4603-735a-b5bc-adb3daf4087c) - [2018 PA 38](https://ontology.bommaritollc.com/id/01a0d565-45b2-70c0-ae67-0a25196b3acb) - [2018 PA 588](https://ontology.bommaritollc.com/id/01a0d565-45ae-704b-a791-d7b60e7b9e27) - [2018 PA 589](https://ontology.bommaritollc.com/id/01a0d565-4603-735a-b5bc-adbeee68c04c) - [2020 PA 65](https://ontology.bommaritollc.com/id/01a0d565-4604-76e3-bf6b-ba112599a889) - [2021 PA 120](https://ontology.bommaritollc.com/id/01a0d565-4605-7416-8520-b5a9113f08cf) - [2021 PA 135](https://ontology.bommaritollc.com/id/01a0d565-4580-74d0-9320-b5371af7c905) - [2021 PA 168](https://ontology.bommaritollc.com/id/01a0d565-4605-7416-8520-b5b426659736) - [2022 PA 5](https://ontology.bommaritollc.com/id/01a0d565-4606-768f-88e5-35ca09f9b9d5) - [2023 PA 4](https://ontology.bommaritollc.com/id/01a0d565-45c3-74b6-b9e7-42879bca3d87) - [2025 PA 24](https://ontology.bommaritollc.com/id/01a0d565-45b4-7394-b9d5-b5a11890f434) - [2026 PA 39](https://ontology.bommaritollc.com/id/01a0d565-459a-76a7-aa60-8e5829c0258f) --- Also as: [Turtle](https://ontology.bommaritollc.com/id/01a0d566-1458-768f-bc92-037a7481c599.ttl), [JSON-LD](https://ontology.bommaritollc.com/id/01a0d566-1458-768f-bc92-037a7481c599.jsonld), [N-Triples](https://ontology.bommaritollc.com/id/01a0d566-1458-768f-bc92-037a7481c599.nt), [HTML](https://ontology.bommaritollc.com/id/01a0d566-1458-768f-bc92-037a7481c599) Cite as: MCL 206.30. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d566-1458-768f-bc92-037a7481c599 Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.