Individual income tax: city; certain references in the city income tax act; make gender neutral. Amends sec. 41, ch. 2 of 1964 PA 284 (MCL 141.641). TIE BAR WITH: HJR F'25

HB 4624 amends Michigan's City Income Tax Act (MCL 141.641) to replace gendered terms like "husband and wife" with the gender-neutral term "spouses" in provisions about joint tax filings. This change directly affects individuals filing joint income tax returns with their partners in cities that impose local income taxes. The bill updates existing language without altering tax rates, filing requirements, or obligations. It is a technical correction to modernize legal terminology in the ordinance. The amendment applies to all cities using this tax structure and does not change how taxes are calculated or collected.