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Michigan has enacted legislation (H.B. 5139) that identifies state-deductible 529 contributions on a "per account" basis. It appears the reason for the change is to allow a Michigan resident to have multiple accounts and make deductible contributions to one account even while taking withdrawals from a different account. Under prior law, contributions and withdrawals had to be netted across multiple accounts in determining the amount of deductible contributions.
Total deductions for a year remain capped at $5,000 for a single taxpayer and $10,000 for a married couple filing jointly.