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Is National Guard compensation considered military compensation?

Is National Guard compensation considered military compensation?

Only the following National Guard compensation is considered military compensation and therefore exempt from Michigan tax:

  • Drill pay (Title 32 orders)
  • Annual Training (Title 32 orders)
  • Active Guard Reserve (AGR) wages
  • Pay received for riot duty if nationalized by the president of the United States (Title 10 orders)
  • Any other Title 10 or Title 32 orders
  • Public Health Officers pay for those assigned to the Coast Guard or who are nonresidents of Michigan
  • Retirement/Pension benefits

Note: Pay received for state active duty authorized by the governor of Michigan is taxable.