{"data":{"id":"us-mi/mich.-comp.-laws-141.633","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.633","heading":"Deductible expenses generally.","body":"Sec. 33.\n\nOrdinary, necessary, reasonable and unreimbursed expenses paid or incurred by an individual in connection with the performance by him of services as an employee may be deducted from gross income in determining income subject to the tax to the extent the expenses are applicable to income taxable under this ordinance. The expenses are limited to the following:\n\nExpenses of travel, meals and lodging while away from home.\n\nExpenses as an outside salesman, away from his employer's place of business.\n\nExpenses of transportation.\n\nExpenses under a reimbursement or other expense allowance arrangement with his employer, where the reimbursement or allowance has been included in total compensation reported.","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-633","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"715fd16766961d47f4f80d204b281ab8deb1ad9e01e39737f073281e4821499d","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.632","next":"us-mi/mich.-comp.-laws-141.634"},"notice":"GroundRules: Original legal text. Not legal advice."}