(a) An individual taxpayer in computing his or her taxable income is allowed a deduction of seven hundred dollars ($700.00) for each personal and dependency exemption under the rules for determining exemptions and dependents as provided in 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.
(b) In addition to the exemptions for an individual taxpayer set forth in this section, an additional exemption in the amount of seven hundred dollars ($700.00) is allowed for an individual taxpayer whose deduction under Section 151 of the Federal Internal Revenue Code is allowable to another taxpayer during the tax year.
(c) In addition to the exemptions set forth in this section, an exemption of seven hundred dollars ($700.00) is allowed for an individual taxpayer whose deduction under Section 151 of the Federal Internal Revenue Code is allowable to another taxpayer during the tax year.
(d) In addition to the exemptions set forth in this section, an additional exemption of seven hundred dollars ($700.00) each is allowed for an individual taxpayer who is a paraplegic, quadriplegic, hemiplegic or totally and permanently disabled person, as defined in Section 216 of Title II of the Social Security Act, 42 U.S.C. 416, or an individual 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.
(Ord. 360. Passed 12-11-93.)