Const 1963, art 9, § 7;
No income tax graduated as to rate or base shall be imposed by the state or any of its subdivisions.
(a) No income tax, non-graduated or flat rate, shall be imposed by the state in an amount greater than 5.6 percent.
(b) The legislature, by law may provide that any public school district K-12, of the state may impose a local income tax in an amount no greater than 1 percent for a period not to exceed 10 years at any one time if approved by a majority of the qualified electors, voting on the question.
No income tax graduated as to rate or base shall be imposed by the state or any of its subdivisions.
(a) No income tax, non-graduated or flat rate, shall be imposed by the state in an amount greater than 5.6 percent.
(b) The legislature, by law may provide that any public school district K-12, of the state may impose a local income tax in an amount no greater than 1 percent for a period not to exceed 10 years at any one time if approved by a majority of the qualified electors, voting on the question.
Const 1963, art 9, § 7;
Beginning January 1, 1977, any state-wide tax on the income of natural persons shall be related to income in the following manner:
That portion of a person’s state taxable income that is equal to or less than $20,000.00 shall not be taxed at a rate greater than 3.9%, hereafter referred to as the fair share maximum rate. In defining state taxable income, the Legislature shall allow an exemption of at least $1,500.00 for each taxpayer and dependent. The Legislature may allow other exemptions, credits, and deductions. Taxable income of $20,000.00 plus $1,500.00 for each taxpayer and dependent shall be referred to hereafter as the fair share tax base, as shown in the chart below:
| Taxpaying Family | Fair Share Base | Fair Share Maximum Rate on Taxable Income |
| 1 person | $21,500.00 | 3.9% |
| 2 persons | $23,000.00 | 3.9% |
| 3 persons | $24,500.00 | 3.9% |
| 4 persons | $26,000.00 | 3.9% |
| 5 persons | $27,500.00 | 3.9% |
| 6 persons | $29,000.00 | 3.9% |
| 7 persons | $30,500.00 | 3.9% |
| | and so on. | |
The fair share maximum rate of 3.9% shall not be increased prior to January 1, 1978, and the fair share base shall not be decreased prior to January 1, 1978.
Tax revenues lost by the State of Michigan through the implementation of this Section during the period prior to January 1, 1978, shall be raised by increasing the rate on that portion of a natural person’s state taxable income in excess of $20,000.00.
During September of each year the State Revenue Commissioner shall adjust the $20,000.00 taxable income figure for the following calendar year by applying to it an inflation factor for the purpose of maintaining approximate stability in terms of January 1, 1977 dollars.
No income tax graduated as to rate or base shall be imposed by the state or any of its subdivisions.Beginning January 1, 1977, any state-wide tax on the income of natural persons shall be related to income in the following manner:
That portion of a person’s state taxable income that is equal to or less than $20,000.00 shall not be taxed at a rate greater than 3.9%, hereafter referred to as the fair share maximum rate. In defining state taxable income, the Legislature shall allow an exemption of at least $1,500.00 for each taxpayer and dependent. The Legislature may allow other exemptions, credits, and deductions. Taxable income of $20,000.00 plus $1,500.00 for each taxpayer and dependent shall be referred to hereafter as the fair share tax base, as shown in the chart below:
| Taxpaying Family | Fair Share Base | Fair Share Maximum Rate on Taxable Income |
| 1 person | $21,500.00 | 3.9% |
| 2 persons | $23,000.00 | 3.9% |
| 3 persons | $24,500.00 | 3.9% |
| 4 persons | $26,000.00 | 3.9% |
| 5 persons | $27,500.00 | 3.9% |
| 6 persons | $29,000.00 | 3.9% |
| 7 persons | $30,500.00 | 3.9% |
| | and so on. | |
The fair share maximum rate of 3.9% shall not be increased prior to January 1, 1978, and the fair share base shall not be decreased prior to January 1, 1978.
Tax revenues lost by the State of Michigan through the implementation of this Section during the period prior to January 1, 1978, shall be raised by increasing the rate on that portion of a natural person’s state taxable income in excess of $20,000.00.
During September of each year the State Revenue Commissioner shall adjust the $20,000.00 taxable income figure for the following calendar year by applying to it an inflation factor for the purpose of maintaining approximate stability in terms of January 1, 1977 dollars.
Const 1963, art 9, § 7;
An income tax at flat rates or graduated as to rate or base may be imposed by the state. Political subdivisions of the state may levy an income tax at flat rates or graduated as to rate or base as may be provided by the legislature.
NoAn income tax at flat rates or graduated as to rate or baseshallmay be imposed by the stateor any of its subdivisions. Political subdivisions of the state may levy an income tax at flat rates or graduated as to rate or base as may be provided by the legislature.
Const 1963, art 9, § 7;
An income tax at flat rates or graduated as to rate or base may be imposed by the state or any of its subdivisions.
NoAn income tax at flat rates or graduated as to rate or baseshallmay be imposed by the state or any of its subdivisions.
Const 1963, art 9, § 7;
No income tax graduated as to rate or base shall be imposed by the state or any of its subdivisions.
