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us-mi/policy/income_tax/pilot_liability_pipeline — Axiom

2026 individual income-tax rate determination

4 rules

Individuals and fiduciaries subject to tax under Part 1 of the Income Tax Act, MCL 206.1 et seq. , are subject to tax at the rate provided under Section 51 of the Income Tax Act, MCL 206.51. For each tax year beginning on and after January 1, 2023, the rate may be subject to a formulary reduction as provided by Section 51(1)(c) if there is a determination that the percentage increase in general fund revenue from the immediately preceding state fiscal year exceeded the inflation rate for the same period. That determination is required to be made jointly by the State Treasurer, the Director of the Senate Fiscal Agency, and the Director of the House Fiscal Agency based on financial data from the Annual Comprehensive Financial Report (ACFR). According to data from the Fiscal Year 2025 ACFR, the general fund/general purpose revenue decreased by 1.56%, while inflation increased by 2.70%. These conditions do not require the application of the statutory formula to determine a potential rate reduction. As a result, the rate in effect under Section 51 for the 2026 tax year is 4.25%.

in view

Whole section

Encodings · 4

Encoded from this provision

us-mi/policy/income_tax/2026_rate_determination

individual_income_tax_rateus-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination · parameter

Michigan Department of Treasury 2026 individual income-tax rate determination under MCL 206.51

name: individual_income_tax_rate
kind: parameter
dtype: Rate
period: Year
source: >-
  Michigan Department of Treasury 2026 individual income-tax rate determination
  under MCL 206.51
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
      - path: versions[0].effective_from
        kind: effective_period
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: >-
            For each tax year beginning on and after January 1, 2023, the rate
            may be subject to a formulary reduction
      - path: versions[0].effective_to
        kind: effective_period
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.0425'

us-mi/policy/income_tax/pilot_liability_pipeline

mi_pit_pilot_income_tax_liabilityus-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination · derived

Michigan Treasury 2026 determination, schedule-only tax at 4.25 per cent of supplied completed-return Michigan taxable income before nonrefundable credits

name: mi_pit_pilot_income_tax_liability
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Michigan Treasury 2026 determination, schedule-only tax at 4.25 per cent of
  supplied completed-return Michigan taxable income before nonrefundable credits
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-mi:policies/income_tax/2026_rate_determination#individual_income_tax_rate
          output: individual_income_tax_rate
          hash: >-
            sha256:24bbcb7f8d145bf1fe0b51a9ae97568091cca3aa580710c1b817e4f24ede1485
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: mi_pit_pilot_taxable_income * individual_income_tax_rate

mi_pit_pilot_taxable_incomeus-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination · derived

Supplied completed-return Michigan taxable income, floored at zero

name: mi_pit_pilot_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Supplied completed-return Michigan taxable income, floored at zero
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: >-
            Individuals and fiduciaries subject to tax under Part 1 of the
            Income Tax Act
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: max(0, mi_pit_pilot_state_taxable_income)

us-mi/policy/income_tax/e2e_resident_liability_pipeline

mi_pit_e2e_fail_closed_sentinelus-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination · derived

Typed -1 indicator for the active source hold

name: mi_pit_e2e_fail_closed_sentinel
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: Typed -1 indicator for the active source hold
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: The notice determines the annual rate but not a complete return.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: -1

▸rulespec code

Shown source

policies/income_tax

Displaying the canonical repository encoding.

View on GitHub

Rules

individual_income_tax_rate

Parameter

source: Michigan Department of Treasury 2026 individual income-tax rate determination under MCL 206.51

- name: individual_income_tax_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: Michigan Department of Treasury 2026 individual income-tax rate determination under MCL 206.51
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
        - path: versions[0].effective_from
          kind: effective_period
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: >-
              For each tax year beginning on and after January 1, 2023, the rate may be subject to a
              formulary reduction
        - path: versions[0].effective_to
          kind: effective_period
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.0425'

mi_pit_pilot_income_tax_liability

Derived

source: Michigan Treasury 2026 determination, schedule-only tax at 4.25 per cent of supplied completed-return Michigan taxable income before nonrefundable credits

- name: mi_pit_pilot_income_tax_liability
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Michigan Treasury 2026 determination, schedule-only tax at 4.25 per cent of supplied
    completed-return Michigan taxable income before nonrefundable credits
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us-mi:policies/income_tax/2026_rate_determination#individual_income_tax_rate
            output: individual_income_tax_rate
            hash: sha256:24bbcb7f8d145bf1fe0b51a9ae97568091cca3aa580710c1b817e4f24ede1485
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: mi_pit_pilot_taxable_income * individual_income_tax_rate

mi_pit_pilot_taxable_income

Derived

source: Supplied completed-return Michigan taxable income, floored at zero

- name: mi_pit_pilot_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Supplied completed-return Michigan taxable income, floored at zero
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: Individuals and fiduciaries subject to tax under Part 1 of the Income Tax Act
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: max(0, mi_pit_pilot_state_taxable_income)

mi_pit_e2e_fail_closed_sentinel

Derived

source: Typed -1 indicator for the active source hold

- name: mi_pit_e2e_fail_closed_sentinel
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: Typed -1 indicator for the active source hold
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: The notice determines the annual rate but not a complete return.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: -1

loading…

2026 individual income-tax rate determination

4 rules

Official source

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in view

Whole section

Encodings · 4

Encoded from this provision

us-mi/policy/income_tax/2026_rate_determination

individual_income_tax_rateus-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination · parameter

Michigan Department of Treasury 2026 individual income-tax rate determination under MCL 206.51

name: individual_income_tax_rate
kind: parameter
dtype: Rate
period: Year
source: >-
  Michigan Department of Treasury 2026 individual income-tax rate determination
  under MCL 206.51
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
      - path: versions[0].effective_from
        kind: effective_period
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: >-
            For each tax year beginning on and after January 1, 2023, the rate
            may be subject to a formulary reduction
      - path: versions[0].effective_to
        kind: effective_period
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.0425'

us-mi/policy/income_tax/pilot_liability_pipeline

mi_pit_pilot_income_tax_liabilityus-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination · derived

Michigan Treasury 2026 determination, schedule-only tax at 4.25 per cent of supplied completed-return Michigan taxable income before nonrefundable credits

name: mi_pit_pilot_income_tax_liability
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Michigan Treasury 2026 determination, schedule-only tax at 4.25 per cent of
  supplied completed-return Michigan taxable income before nonrefundable credits
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-mi:policies/income_tax/2026_rate_determination#individual_income_tax_rate
          output: individual_income_tax_rate
          hash: >-
            sha256:24bbcb7f8d145bf1fe0b51a9ae97568091cca3aa580710c1b817e4f24ede1485
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: mi_pit_pilot_taxable_income * individual_income_tax_rate

mi_pit_pilot_taxable_incomeus-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination · derived

Supplied completed-return Michigan taxable income, floored at zero

name: mi_pit_pilot_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Supplied completed-return Michigan taxable income, floored at zero
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: >-
            Individuals and fiduciaries subject to tax under Part 1 of the
            Income Tax Act
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: max(0, mi_pit_pilot_state_taxable_income)

us-mi/policy/income_tax/e2e_resident_liability_pipeline

mi_pit_e2e_fail_closed_sentinelus-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination · derived

Typed -1 indicator for the active source hold

name: mi_pit_e2e_fail_closed_sentinel
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: Typed -1 indicator for the active source hold
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
          excerpt: The notice determines the annual rate but not a complete return.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: -1

▸rulespec code

Shown source

policies/income_tax

Displaying the canonical repository encoding.

View on GitHub

Rules

individual_income_tax_rate

Parameter

source: Michigan Department of Treasury 2026 individual income-tax rate determination under MCL 206.51

- name: individual_income_tax_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: Michigan Department of Treasury 2026 individual income-tax rate determination under MCL 206.51
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
        - path: versions[0].effective_from
          kind: effective_period
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: >-
              For each tax year beginning on and after January 1, 2023, the rate may be subject to a
              formulary reduction
        - path: versions[0].effective_to
          kind: effective_period
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.0425'

mi_pit_pilot_income_tax_liability

Derived

source: Michigan Treasury 2026 determination, schedule-only tax at 4.25 per cent of supplied completed-return Michigan taxable income before nonrefundable credits

- name: mi_pit_pilot_income_tax_liability
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Michigan Treasury 2026 determination, schedule-only tax at 4.25 per cent of supplied
    completed-return Michigan taxable income before nonrefundable credits
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us-mi:policies/income_tax/2026_rate_determination#individual_income_tax_rate
            output: individual_income_tax_rate
            hash: sha256:24bbcb7f8d145bf1fe0b51a9ae97568091cca3aa580710c1b817e4f24ede1485
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: the rate in effect under Section 51 for the 2026 tax year is 4.25%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: mi_pit_pilot_taxable_income * individual_income_tax_rate

mi_pit_pilot_taxable_income

Derived

source: Supplied completed-return Michigan taxable income, floored at zero

- name: mi_pit_pilot_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Supplied completed-return Michigan taxable income, floored at zero
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: Individuals and fiduciaries subject to tax under Part 1 of the Income Tax Act
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: max(0, mi_pit_pilot_state_taxable_income)

mi_pit_e2e_fail_closed_sentinel

Derived

source: Typed -1 indicator for the active source hold

- name: mi_pit_e2e_fail_closed_sentinel
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: Typed -1 indicator for the active source hold
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: >-
              us-mi/guidance/treasury/taxpayer-notices/2026/04/15/individual-income-tax-rate/rate-determination
            excerpt: The notice determines the annual rate but not a complete return.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: -1