Individual income tax: deductions; deduction for compensation paid to election inspectors; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

HB 6052 amends Michigan's income tax law to allow residents to deduct compensation paid to election inspectors from their taxable income. This change directly affects individuals who serve as poll workers or other election officials and receive payment for their services. By permitting this specific deduction, the bill reduces the amount of income subject to state taxation for those earning wages from election duties. The provision is designed to ensure that compensation for public service in elections does not increase a taxpayer's liability under the state income tax system.