2025 House Bill 4201

Individual income tax: retirement or pension benefits; department of corrections retirement and pension benefits; exempt from income taxes.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 30 (MCL 206.30), as amended by 2023 PA 4.

Mackinac Center Analysis

The bill amends the Income Tax Act of 1967 to allow state corrections officers to deduct retirement or pension benefits from their income tax liability.