Public Act (PA) 4 of 2023 (formerly House Bill 4001 of 2023) was recently signed by Gov. Gretchen Whitmer. The bill did not receive sufficient votes for immediate effect; thus, it won’t be effective until 90 days after the sine die adjournment, meaning 90 days after the adjournment of the current legislative session. We expect the session will adjourn around the end of the calendar year, so the law will take effect sometime in March 2024.

PA 4 of 2023 phases in an income tax reduction over the course of four years for retirees who receive a pension, beginning with the 2023 tax year (filed in 2024). It allows retirees to choose between the limitations on the deductibility of retirement and pension income as outlined in the Income Tax Act of 1967, or the new limitations as outlined in PA 4 of 2023 (see comparison charts below). Retirees who want to use the limits of the new law should file their 2023 tax return after the law’s effective date. If filing before the law’s effective date, an amended return can be filed after PA 4 of 2023 takes effect.

For joint returns, the birth year of the older spouse can be used.

Judges FAQs for Public Act 4 of 2023 - Retirement State Tax Changes

The Michigan Office of Retirement Services will continue to evaluate what the new law means for our members as the phase-in continues. Please consult a tax professional regarding any questions you may have. To learn more about PA 4 of 2023, see the Michigan Legislature page.

Published on March 7, 2023
Updated on May 2, 2023

Beginning on Nov. 20, the Michigan Office of Retirement Services (ORS) adopted the State of Michigan single sign-on standard, MILogin, for miAccount. MILogin is the same gateway used for other State of Michigan applications like renewing your license plate tags with the secretary of state or filing an unemployment claim.

This new standard requires authentication before you can log in to miAccount. It also provides stronger security for your personal information, including multi-factor authentication (MFA). You will be able to set your preferences in MILogin to complete the MFA process with a text or call to the phone number on your account.

While the migration process is generally pretty straightforward there are some things you need to know before starting. Please also find the additional tools below.

To use MILogin you will need:

• A user ID that is unique within MILogin.
  If your miAccount user name is already in use by someone else who uses MILogin, you will need to create a new user ID for MILogin.
• An email address that is unique to you.
  If you and your spouse share an email address, create a new unique email address with your email provider.
• A phone number that you can respond to during MILogin registration.
  You will receive a text message or call to a phone number during your MILogin registration. When asked for your phone number during the MILogin registration, supply a phone number where you can be reached within the next five minutes.
• If you are a retiree, the net amount of your last pension payment.
  In miAccount, you will be asked to verify information about your account. If you are a retiree, you will be asked to supply the net amount of your last pension payment. The payment amount must be entered without a dollar sign or comma. If your last net pension payment amount was $1,234.56 you will enter 1234.56. You can find your net pension payment amount on your most recent bank statement. If your pension is deposited into more than one account, you will need to add up the amounts and then enter the total net amount.
   

MILogin Help Instructions    miAccount FAQs

Revised on May 2, 2023