Chapter 2, Section 31 of the Uniform City Income Tax Ordinance is amended as permitted by Public Acts of 1970, No. 148, State of Michigan, to provide that for taxable years beginning after December 31, 1969, that an individual taxpayer in computing his taxable income shall be allowed a deduction of a minimum of $600 for each personal and dependency exemption under the rules for determining exemption and dependent as provided in the Federal Internal Revenue Code.
('88 Code, Title I, Ch. 7, § 1.263)