Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.52

Sec. 52.A person with respect to whom a deduction is allowable to another taxpayer during the tax year is not considered to have an allowable exemption for purposes of section 30(2)  1 and, notwithstanding sections 51 and 315,  2 if that person has an adjusted gross income for that tax year of $1,500.00 or less, is exempt from the tax levied and imposed in section 51 and is not required to file a return under this part.