{"data":{"id":"us-mi/mich.-comp.-laws-206.847","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.847","heading":"Imposition of tax; subject to certain state and local tax deduction limitations under the internal revenue code.","body":"Sec. 847.\n\nThe tax created under this part is levied and imposed for any tax year that section 164(b)(6)(B) of the internal revenue code limits the amount an individual is allowed to deduct under section 164(a) of the internal revenue code for the same tax year. The tax created under this part is not levied and imposed for any tax year that section 164(b)(6)(B) of the internal revenue code does not limit the amount an individual is allowed to deduct under section 164(a) of the internal revenue code for the same tax year.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-847","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"4cf2379d79ce9dbefa62e22774516315cc3587b9a0ab2a9e782929fb8a97d582","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.845","next":"us-mi/mich.-comp.-laws-206.91"},"notice":"GroundRules: Original legal text. Not legal advice."}