{"data":{"id":"us-mi/mich.-comp.-laws-206.514","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.514","heading":"“Senior citizen,”“serviceperson,” and “state income tax” defined.","body":"Sec. 514.\n\n(1) \"Senior citizen\" means an individual, or either 1 of 2 persons filing a joint tax return under this part, who is 65 years of age or older at the close of the tax year. The term also includes the unremarried surviving spouse of a person who was 65 years of age or older at the time of death.\n\n(2) \"Serviceperson\" means a person who is currently serving in the armed forces of the United States or is separated from the armed forces for less than a year, and who was a resident of this state at least 6 months prior to the time of entering the armed forces or was a resident of this state at least 5 years prior to filing a claim under this chapter.\n\n(3) \"State income tax\" or \"state income tax act\" means the tax levied by this part.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-514","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"bbe67669b713ec333f5eab2994f87e80d151be333537e1c2b78f77f9e6c2c62c","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.512a","next":"us-mi/mich.-comp.-laws-206.516"},"notice":"GroundRules: Original legal text. Not legal advice."}