Taxation: other; certain references in the real estate transfer tax act; make gender neutral. Amends sec. 5 of 1966 PA 134 (MCL 207.505). TIE BAR WITH: HJR F'25

HB 4620 updates Michigan's real estate transfer tax law to replace gendered terms like "husband or wife" with gender-neutral language such as "spouse" in the exemption for property transfers between spouses. This specifically affects the exemption covering transfers without payment, such as when one spouse gives property to the other to establish or end a shared ownership arrangement. The bill modernizes the legal text to be inclusive but does not change the substance of the tax exemption or who qualifies for it. It is a straightforward language amendment to align with contemporary standards.