Individual income tax: deductions; deduction for residents in a district with a vacant legislative seat; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

This bill, HB 4313, proposes an amendment to Michigan's Income Tax Act of 1967. Its stated purpose is to provide a new individual income tax deduction for residents who live in a legislative district with a vacant seat. The provided bill text outlines the existing structure for calculating taxable income and various current deductions, but it does not include the specific language or mechanisms for the proposed deduction related to vacant legislative seats. Therefore, the details of how this deduction would be implemented are not available in this truncated text.