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How does a charitable contribution deduction claimed in 2020 or in 2021 affect Michigan taxable income?

How does a charitable contribution deduction claimed in 2020 or in 2021 affect Michigan taxable income?

For tax year 2020 a $300 charitable contribution deduction for a single or joint return may be deducted to arrive at adjusted gross income (AGI).  This deduction is not added back to reach Michigan taxable income.

For tax year 2021 a $300 (single) or $600 (joint) charitable contribution deduction is not deducted to arrive at adjusted gross income (AGI), but is instead deducted to arrive at federal taxable income. This deduction would not affect Michigan taxable income as the Michigan return begins with federal AGI and there is not a Michigan statute allowing this deduction from Michigan taxable income.