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1 change: 1 addition & 0 deletions changelog.d/dead-urls-mi.fixed.md
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Replace dead Michigan Department of Treasury and Legislature reference URLs with live successors or pinned Wayback captures, and guard against their return.
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reference:
# Legal code specified $3,700.
- title: Michigan Legal Code Section 206.30 - (2)
href: http://legislature.mi.gov/doc.aspx?mcl-206-30
href: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30
- title: Michigan Taxpayer's Guide 2022 - page 12
href: https://www.legislature.mi.gov/Publications/TaxpayerGuide.pdf#page=12
# 2021 manual contains values dating to 2017.
- title: 2021 Michigan Taxpayer Assistance Manual - page 10
href: https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/UNCAT/2019_Taxpayer_Assistance_Manual.pdf#page=10
href: https://web.archive.org/web/20240512165124/https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/UNCAT/2019_Taxpayer_Assistance_Manual.pdf#page=10
- title: What is Michigan's 2023 personal exemption amount?
href: https://www.michigan.gov/taxes/business-taxes/withholding/withholding-tax-faqs/what-is-michigans-2023-personal-exemption-amount
- title: 2023 MI-1040 Instructions
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040.pdf#page=3
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2023/BOOK_MI-1040.pdf#page=3
- title: Michigan 2024 Individual Income Tax Instructions, Line 9a
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040-Instructions.pdf#page=13
- title: Michigan 2025 Income Tax Withholding Guide (Form 446)
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period: year
reference:
- title: 2022 Michigan Schedule 1 Additions and Subtractions
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2022/2022-IIT-Forms/Schedule-1.pdf
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2022/Schedule-1.pdf
- title: 2023 Michigan Schedule 1 Additions and Subtractions
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040.pdf#page=47
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2023/BOOK_MI-1040.pdf#page=47
- title: Michigan 2022 MI-1040 Individual Income Tax FORMS AND INSTRUCTIONS
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2022/2022-IIT-Forms/BOOK_MI-1040.pdf#page=12
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2022/BOOK_MI-1040.pdf#page=12
- title: Michigan 2023 MI-1040 Individual Income Tax FORMS AND INSTRUCTIONS
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040.pdf#page=13
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2023/BOOK_MI-1040.pdf#page=13
- title: Michigan 2024 Indiviudal Income Tax Instructions
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040-Instructions.pdf#page=13
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label: Michigan EITC match
reference:
- title: INCOME TAX ACT OF 1967 - Section 206.272, (1)
href: http://legislature.mi.gov/doc.aspx?mcl-206-272
href: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-272
- title: 2022 MICHIGAN Individual Income Tax Return MI-1040 Form, Line 27
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2022/2022-IIT-Forms/MI-1040.pdf#page=2
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2022/MI-1040.pdf#page=2
- title: 2023 MICHIGAN Individual Income Tax Return MI-1040 Form, Line 27
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/MI-1040.pdf#page=2
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2023/MI-1040.pdf#page=2
- title: Michigan 2024 Individual Income Tax Instructions, Line 27
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040-Instructions.pdf#page=11
- title: Michigan 2025 Individual Income Tax Instructions, Line 27
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label: Michigan home heating additional base amount per additional exemption
reference:
- title: Michigan Section 206.527a, Income Tax Act of 1967(Exerpt)Act 281 of 1967, (1)(a)
href: http://legislature.mi.gov/doc.aspx?mcl-206-527a
href: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-527a
- title: Michigan 2021 Book MI-1040CR7 Home Heating Instructions, Table A
href: https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20220523104347/https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/BOOK_MI-1040CR-7.pdf?rev=d7990c15e0034d768a43c47b6d3ba0ac#page=11
- title: Michigan 2022 MI-1040CR7 Home Heating Credit Claim Instructions, Table A
href: https://www.efile.com/pdf/5988.pdf#page=13
- title: Michigan 2023 Book MI-1040CR7 Home Heating Instructions, Table A
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20240928005701/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040CR-7.pdf?rev=048b871ae3294dec8ca7761afb2d8f78&hash=C3FFD92D4D764FFFE75A88FE25F09C97#page=11
- title: Michigan 2024 Book MI-1040CR7 Home Heating Instructions, Table A
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20250202150154/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/BOOK_MI-1040CR-7.pdf#page=11
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label: Michigan home heating credit additional exemption limit
reference:
- title: Michigan Section 206.527a, Income Tax Act of 1967(Exerpt)Act 281 of 1967, (1)(a)
href: http://legislature.mi.gov/doc.aspx?mcl-206-527a
href: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-527a
- title: Michigan 2021 Book MI-1040CR7 Home Heating Instructions, Table A
href: https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20220523104347/https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/BOOK_MI-1040CR-7.pdf?rev=d7990c15e0034d768a43c47b6d3ba0ac#page=11
- title: Michigan 2022 MI-1040CR7 Home Heating Credit Claim Instructions, Table A
href: https://www.efile.com/pdf/5988.pdf#page=13
- title: Michigan 2023 Book MI-1040CR7 Home Heating Instructions, Table A
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20240928005701/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040CR-7.pdf?rev=048b871ae3294dec8ca7761afb2d8f78&hash=C3FFD92D4D764FFFE75A88FE25F09C97#page=11
- title: Michigan 2024 Book MI-1040CR7 Home Heating Instructions, Table A
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20250202150154/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/BOOK_MI-1040CR-7.pdf#page=11

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reference:
# The exact cap amount is not specified in the law, only the yearly inflation adjustment
- title: Michigan Section 206.527a, Income Tax Act of 1967(Exerpt)Act 281 of 1967, (1)(d)
href: http://legislature.mi.gov/doc.aspx?mcl-206-527a
href: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-527a
- title: 2021 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 42
href: https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/MI-1040CR7.pdf#page=2
href: https://web.archive.org/web/20220523121258/https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/MI-1040CR7.pdf?rev=84f72df3f8664b96903aa6b655dc34d2#page=2
- title: 2022 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 42
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2022/2022-IIT-Forms/MI-1040CR7.pdf#page=2
href: https://web.archive.org/web/20230321124541/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2022/2022-IIT-Forms/MI-1040CR7.pdf#page=2
- title: 2023 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 42
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/MI-1040CR7.pdf#page=2
href: https://web.archive.org/web/20240812191051/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/MI-1040CR7.pdf#page=2
- title: 2024 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 42
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040CR-7.pdf#page=2
href: https://web.archive.org/web/20250202222033/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040CR-7.pdf#page=2
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label: Michigan alternate home heating credit household resource rate
reference:
- title: Michigan Section 206.527a, Income Tax Act of 1967(Exerpt)Act 281 of 1967, (1)(c)(ii)
href: http://legislature.mi.gov/doc.aspx?mcl-206-527a
href: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-527a
- title: 2021 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 45
href: https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/MI-1040CR7.pdf#page=2
href: https://web.archive.org/web/20220523121258/https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/MI-1040CR7.pdf?rev=84f72df3f8664b96903aa6b655dc34d2#page=2
- title: 2022 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 45
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2022/2022-IIT-Forms/MI-1040CR7.pdf#page=2
href: https://web.archive.org/web/20230321124541/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2022/2022-IIT-Forms/MI-1040CR7.pdf#page=2
- title: 2023 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 45
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/MI-1040CR7.pdf#page=2
href: https://web.archive.org/web/20240812191051/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/MI-1040CR7.pdf#page=2
- title: 2024 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 45
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040CR-7.pdf#page=2
href: https://web.archive.org/web/20250202222033/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040CR-7.pdf#page=2
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reference:
# Legal Code diverges from the tax form - here we model the tax form structure
- title: Michigan Section 206.527a, Income Tax Act of 1967(Exerpt)Act 281 of 1967, (1)(c)(ii)
href: http://legislature.mi.gov/doc.aspx?mcl-206-527a
href: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-527a
- title: Michigan 2021 Book MI-1040CR7 Home Heating Instructions, Table B
href: https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20220523104347/https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/BOOK_MI-1040CR-7.pdf?rev=d7990c15e0034d768a43c47b6d3ba0ac#page=11
- title: Michigan 2022 MI-1040CR7 Home Heating Credit Claim Instructions, Table B
href: https://www.efile.com/pdf/5988.pdf#page=13
- title: Michigan 2023 Book MI-1040CR7 Home Heating Instructions, Table B
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20240928005701/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040CR-7.pdf?rev=048b871ae3294dec8ca7761afb2d8f78&hash=C3FFD92D4D764FFFE75A88FE25F09C97#page=11
- title: Michigan 2024 Book MI-1040CR7 Home Heating Instructions, Table B
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20250202150154/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/BOOK_MI-1040CR-7.pdf#page=11

brackets:
- threshold:
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label: Michigan home heating credit alternate household resource rate
reference:
- title: Michigan Section 206.527a, Income Tax Act of 1967(Exerpt)Act 281 of 1967, (1)(c)(ii)
href: http://legislature.mi.gov/doc.aspx?mcl-206-527a
href: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-527a
- title: 2021 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 43
href: https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/MI-1040CR7.pdf#page=2
href: https://web.archive.org/web/20220523121258/https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/MI-1040CR7.pdf?rev=84f72df3f8664b96903aa6b655dc34d2#page=2
- title: 2022 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 43
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2022/2022-IIT-Forms/MI-1040CR7.pdf#page=2
href: https://web.archive.org/web/20230321124541/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2022/2022-IIT-Forms/MI-1040CR7.pdf#page=2
- title: 2023 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 43
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/MI-1040CR7.pdf#page=2
href: https://web.archive.org/web/20240812191051/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/MI-1040CR7.pdf#page=2
- title: 2024 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 43
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040CR-7.pdf#page=2
href: https://web.archive.org/web/20250202222033/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040CR-7.pdf#page=2
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label: Michigan home heating credit percentage
reference:
- title: Michigan Section 206.527a, Income Tax Act of 1967(Exerpt)Act 281 of 1967
href: http://legislature.mi.gov/doc.aspx?mcl-206-527a
href: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-527a
- title: 2021 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 47
href: https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/MI-1040CR7.pdf#page=2
href: https://web.archive.org/web/20220523121258/https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/MI-1040CR7.pdf?rev=84f72df3f8664b96903aa6b655dc34d2#page=2
- title: 2022 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 47
href: https://www.semcoenergygas.com/wp-content/uploads/2022-MI-1040CR7.pdf#page=2
- title: 2023 MICHIGAN Home Heating Credit Claim MI-1040CR-7, Line 47
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/MI-1040CR7.pdf#page=2
href: https://web.archive.org/web/20240812191051/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/MI-1040CR7.pdf#page=2
- title: Michigan 2021 Book MI-1040CR7 Home Heating Instructions Line 47
href: https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/BOOK_MI-1040CR-7.pdf#page=9
href: https://web.archive.org/web/20220523104347/https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/BOOK_MI-1040CR-7.pdf?rev=d7990c15e0034d768a43c47b6d3ba0ac#page=9
- title: Michigan 2022 MI-1040CR7 Home Heating Credit Claim Instructions, Line 47
href: https://www.efile.com/pdf/5988.pdf#page=11
- title: Michigan 2023 Book MI-1040CR7 Home Heating Instructions Line 47
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040CR-7.pdf#page=9
href: https://web.archive.org/web/20240928005701/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040CR-7.pdf?rev=048b871ae3294dec8ca7761afb2d8f78&hash=C3FFD92D4D764FFFE75A88FE25F09C97#page=9
- title: 2024 Michigan Home Heating Credit Claim MI-1040CR-7 Line 47
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040CR-7.pdf#page=2
href: https://web.archive.org/web/20250202222033/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040CR-7.pdf#page=2
- title: 2025 Michigan Home Heating Credit Claim Instructions, Line 45
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040CR-7-Book.pdf#page=10
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reference:
# The legal code provides inflation undajusted amounts
- title: Michigan Section 206.527a, Income Tax Act of 1967(Exerpt)Act 281 of 1967, (1)(a)
href: http://legislature.mi.gov/doc.aspx?mcl-206-527a
href: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-527a
- title: Michigan 2021 Book MI-1040CR7 Home Heating Instructions, Table A
href: https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20220523104347/https://www.michigan.gov/-/media/Project/Websites/taxes/2022RM/IIT/BOOK_MI-1040CR-7.pdf?rev=d7990c15e0034d768a43c47b6d3ba0ac#page=11
- title: Michigan 2022 MI-1040CR7 Home Heating Credit Claim Instructions, Table A
href: https://www.efile.com/pdf/5988.pdf#page=13
- title: Michigan 2023 Book MI-1040CR7 Home Heating Instructions, Table A
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20240928005701/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2023/2023-IIT-Forms/BOOK_MI-1040CR-7.pdf?rev=048b871ae3294dec8ca7761afb2d8f78&hash=C3FFD92D4D764FFFE75A88FE25F09C97#page=11
- title: Michigan 2024 Book MI-1040CR7 Home Heating Instructions, Table A
href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/BOOK_MI-1040CR-7.pdf#page=11
href: https://web.archive.org/web/20250202150154/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/BOOK_MI-1040CR-7.pdf#page=11
brackets:
- threshold:
2021-01-01: 0
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label: Michigan standard home heating credit federal poverty guidelines rate
reference:
- title: Michigan Section 206.527a, Income Tax Act of 1967(Exerpt)Act 281 of 1967, (1)(b)
href: http://legislature.mi.gov/doc.aspx?mcl-206-527a
href: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-527a

values:
2021-01-01: 1.1
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