Section 31 of Chapter 2 of the City Income Tax Act is hereby amended to read as follows:
Section 31.
(1) For tax years beginning after 2003, an individual taxpayer, in computing his or her taxable income, is allowed a deduction of seven hundred fifty dollars ($750.00) for each personal and dependency exemption under the rules for determining exemptions and dependents as provided by the Federal Internal Revenue Code. The taxpayer may claim his or her spouse and dependents as exemptions, but if the taxpayer and the spouse are both subject to the tax imposed by this chapter, the number of exemptions claimed by each of them, when added together, shall not exceed the total number of exemptions allowed under this chapter.
(Ord. 13-98. Passed 8-18-98; Ord. 14-04. Passed 6-15-04.)
(2) For tax years beginning after 1987, an additional exemption is allowed under subsection (1) for a taxpayer who is sixty-five years of age or older, or who is blind as defined in Section 504 of the Income Tax Act of 1967, Act 281 of the Public Acts of 1967, being M.C.L.A. 206.504. If the taxpayer is both sixty-five years of age or older and blind, two additional exemptions are allowed under subsection (1). For tax years beginning after 1987, an additional exemption is allowed under subsection (1) for a taxpayer who is a paraplegic, quadriplegic or hemiplegic, or who is a totally and permanently disabled person as defined in Section 216 of Title II of the Social Security Act, 42 U.S.C. 416, or for a taxpayer who is a deaf person as defined in Section 2 of the Deaf Persons' Interpreters Act, Act 204 of the Public Acts of 1982, being M.C.L.A. 293.502. If the taxpayer qualifies for an additional exemption under more than one of the following, an additional exemption is allowed for each of the following for which the taxpayer qualifies:
(a) A taxpayer who is a paraplegic, quadriplegic or hemiplegic, or who is a totally or permanently disabled person as defined in Section 216 of Title II of the Social Security Act, 42 U.S.C. 416;
(b) A taxpayer who is blind as defined in Section 504 of the Income Tax Act of 1967, Act 281 of the Public Acts of 1967, being M.C.L.A. 206.504;
(c) A taxpayer who is a deaf person as defined in Section 2 of the Deaf Persons' Interpreters Act, Act 204 of the Public Acts of 1982, being M.C.L.A. 393.502;
(d) A taxpayer who is sixty-five years of age or older.
(Ord. 16-88. Passed 8-23-88.)
(3) For tax years beginning after 2003, an exemption in the amount of seven hundred fifty dollars ($750.00) is allowed to a person with respect to whom a deduction under Section 151 of the Internal Revenue Code is allowable to another Federal taxpayer during the tax year and who is therefore not considered to have a Federal personal exemption under subsection (1).
(Ord. 13-98. Passed 8-18-98; Ord. 14-04. Passed 6-15-04.)