LGBTQ Advisor Match

Michigan LGBTQ+ Financial Planning Guide 2026

This guide covers financial planning issues specific to LGBTQ+ households in Michigan — the March 22, 2014 same-sex marriage window and its Social Security implications for the approximately 323 couples who married that day, Michigan's binary domestic partner landscape (no statewide recognition; municipal registries only with no financial benefits), the 2023 Elliott-Larsen Civil Rights Act expansion to cover sexual orientation and gender identity, Michigan's 4.25% flat income tax and the 2026 retirement income deduction, Michigan's absence of any state estate or inheritance tax, the absence of statewide paid family and medical leave, and the Medicaid CSRA gap for domestic-partner households. Not legal or tax advice — your specific situation requires qualified professionals.

Michigan is a state of contrasts for LGBTQ+ financial planning. On the protective side: Michigan enacted one of the strongest statewide LGBTQ+ non-discrimination laws in the country in 2023, amending the Elliott-Larsen Civil Rights Act to cover sexual orientation and gender identity in employment, housing, and public accommodations. Michigan also imposes no state estate tax and no inheritance tax — among the most favorable estate planning environments anywhere. On the gap side: Michigan has no statewide domestic partnership recognition beyond a handful of municipal registries that provide no financial protections. There is no statewide paid family and medical leave program. And domestic-partner households face the same federal gap structure as in every non-community-property state — no Social Security spousal or survivor benefits, no inherited IRA spousal rollover, no federal FMLA for partner caregiving, and no Medicaid Community Spouse Resource Allowance. Navigating this combination of strong anti-discrimination protections and significant financial planning gaps requires an advisor who understands where Michigan helps and where it doesn't.

1. March 22, 2014 and June 26, 2015: Michigan's Marriage Equality Timeline and Social Security Implications

DeBoer v. Snyder: the brief window of March 22, 2014

Michigan's same-sex marriage history has a detail that matters for Social Security planning: approximately 323 same-sex couples in Michigan married on March 22, 2014 — before any other couple in the state had that right, and before the Supreme Court's Obergefell v. Hodges decision in June 2015. That day, U.S. District Judge Bernard Friedman ruled Michigan's same-sex marriage ban unconstitutional in DeBoer v. Snyder. County clerks immediately began issuing marriage licenses. Within hours, the Sixth Circuit Court of Appeals issued a stay, halting further marriages after 323 licenses had been issued across four counties (Ingham, Washtenaw, Oakland, and Muskegon).1

The marriages from March 22, 2014 were in legal limbo until January 2015, when a federal district court ruled that Michigan must recognize them, and until February 2015, when Governor Rick Snyder announced the state would recognize all 323 marriages. After Obergefell (June 26, 2015), the recognition was permanent and unambiguous.

Social Security implications: March 22, 2014 vs. June 26, 2015

The Social Security Administration uses the actual legal marriage date for spousal and survivor benefit calculations — not Obergefell's date. For the approximately 323 couples who married on March 22, 2014:

For the majority of Michigan same-sex couples who married on or after Obergefell (June 26, 2015), the one-year spousal clock was satisfied June 27, 2016. The 10-year divorced-spouse clock is satisfied June 26, 2025 — meaning Michigan same-sex couples who married on Obergefell day and have since divorced may now qualify for divorced-spouse benefits for the first time. If this applies to your situation, verify your SSA record reflects your actual Michigan marriage date and contact the SSA about divorced-spouse eligibility.

Married in Michigan on March 22, 2014? Your SSA record should reflect March 22, 2014 as your marriage date — not June 26, 2015. Pre-Obergefell Michigan marriages from that date are fully recognized by SSA for spousal, survivor, and divorced-spouse calculations. Log in to mySocialSecurity.gov and bring your Michigan marriage certificate to your local SSA office if the date is incorrect. The difference between a 2014 and 2015 marriage date can mean eligibility for benefits you don't yet know you have.

2. No Statewide DP Recognition: Michigan's Municipal Registries and What They Do (and Don't) Provide

Michigan's binary landscape for unmarried couples

Michigan has no statewide domestic partnership law, no statewide civil union statute, and no state-administered domestic partner registry. For financial and legal planning purposes, Michigan is a binary state: you are either legally married — in which case full state and federal marriage rights apply — or you are legally unrecognized as a couple, with no automatic state-law protections. This is the same structure as Arizona, Georgia, Virginia, and Florida. Unlike New Jersey (which has a three-tier system: DP/civil union/marriage), Oregon and California (which have near-marriage-equivalent RDP status), or even Maryland (which has a $25 Register of Wills DP registration that eliminates the inheritance tax), Michigan offers no intermediate status with financial consequences.2

Municipal registries: what they are and what they aren't

Several Michigan municipalities operate domestic partner registries. The most widely used are:

What municipal registration does — and does not — provide

Michigan municipal DP registrations create a formal record of the partnership that can be used to access employer benefits at employers who recognize the registry, demonstrate relationship status to some institutions, and support hospital visitation and healthcare decision-making at facilities that honor it. They do NOT provide:

For Michigan domestic-partner households, the practical implication is clear: municipal registration may help with employer benefit access but creates no financial planning floor. Every financial protection — from account titling to estate documents to beneficiary designations — must be established proactively. There is no default state-law safety net. See our Powers of Attorney and Healthcare Proxy guide for the five-document stack that replaces what marriage law provides automatically, and our Estate Planning for Chosen Families guide for the intestacy risks Michigan DPs face without a will.

Michigan domestic partners: the document stack is your safety net. Municipal DP registration provides no financial or legal protections under Michigan law. Every right you'd have as a married spouse — hospital visitation, healthcare decision-making, property inheritance, beneficiary of retirement accounts — must be established by executing a financial power of attorney, healthcare proxy, HIPAA authorization, advance directive, will, and targeted beneficiary designations. Without these documents, Michigan law treats you as legal strangers at the worst possible moments.

3. Public Act 6 of 2023: Elliott-Larsen Civil Rights Act and LGBTQ+ Employment and Housing Protections

Michigan's comprehensive LGBTQ+ non-discrimination law

Michigan enacted Public Act 6 of 2023 on March 16, 2023, when Governor Gretchen Whitmer signed Senate Bill 4 into law. The legislation amended Michigan's Elliott-Larsen Civil Rights Act (ELCRA) to explicitly add sexual orientation and gender identity or expression as protected classes alongside the existing protected categories of race, color, religion, national origin, sex, age, height, weight, familial status, marital status, and disability. The law took effect approximately 91 days after the legislative session's sine die adjournment — in spring 2024.3

Scope of ELCRA protections

The ELCRA now prohibits discrimination based on sexual orientation and gender identity or expression in:

Michigan's ELCRA protections now complement the federal protections under Bostock v. Clayton County (2020), which interpreted Title VII's prohibition on sex discrimination to cover sexual orientation and gender identity in employment. The Michigan law is broader in scope: it covers housing and public accommodations under state law, providing an additional enforcement mechanism and a state-level avenue for claims that the federal framework doesn't directly cover.

Financial planning implications of ELCRA protections

Strong anti-discrimination protections have direct financial planning relevance for LGBTQ+ households in Michigan:

4. Income Tax: 4.25% Flat Rate, Detroit City Tax, Retirement Income Deduction 2026, IRMAA Single-Filer Trap

Michigan income tax structure 2026

Michigan imposes a single flat income tax rate of 4.25% on all taxable income for individuals and fiduciaries in 2026. The Michigan Department of Treasury confirmed the 4.25% rate in April 2026 based on the Annual Comprehensive Financial Report for Fiscal Year 2025 — the revenue trigger conditions for a rate reduction (general fund revenue growth exceeding inflation) were not met, so the rate remained at 4.25% rather than decreasing.4

The flat rate structure means Michigan income tax does not create a marriage penalty or bonus in the same way progressive-rate states do. Whether you are a married same-sex couple filing jointly or a domestic-partner household with two single filers, the marginal rate on each additional dollar of income is 4.25%. The difference for DP households versus married couples at the Michigan level shows up primarily in the retirement income deduction, the standard deduction, and the Detroit city tax — not the rate itself.

Michigan retirement income deduction 2026

Starting with tax year 2026, Michigan's tiered retirement income deduction structure has fully matured. All Michigan taxpayers — regardless of birth year — can claim a retirement income deduction of up to $67,610 for single filers and $135,220 for married filing jointly against qualifying retirement income (pension, IRA distributions, 401(k) distributions, and other income reported on Form 1099-R). These amounts are inflation-adjusted annually.5

For domestic-partner households, this deduction works as follows: each partner files their own Michigan return as a single filer. Each can independently claim the $67,610 single-filer retirement income deduction against their own qualifying retirement income. In aggregate, a DP couple can deduct up to $135,220 of combined retirement income — the same aggregate as a married couple filing jointly ($135,220). The practical difference arises when retirement income is concentrated in one partner:

Public Act 24 of 2025 made an additional improvement for Michigan taxpayers born after 1952 who are age 67 or older: for tax years 2026 through 2028, these taxpayers can claim both the standard deduction against all income AND a separate Social Security income deduction — eliminating the prior rule that required reducing the standard deduction by the amount of Social Security income. Michigan does not impose state income tax on Social Security benefits for these taxpayers. For single-filer domestic partners age 67 or older, this change ensures that neither Social Security income nor retirement income (up to $67,610) is subject to Michigan's 4.25% tax in the same tax year.5

Detroit city income tax

Twenty-four Michigan cities impose a city income tax in addition to state income tax. The most significant for LGBTQ+ households is Detroit:

Detroit's city income tax uses individual filing — each partner files their own Detroit city return regardless of marital or relationship status. A married same-sex couple both working in Detroit each files an individual Detroit return at 2.4%. A DP couple does the same. Detroit city income tax does not create an additional distinction between married and domestic-partner households beyond what the state filing structure already establishes.4

For Michigan LGBTQ+ households considering relocation within the state, note that Ann Arbor, Grand Rapids, Flint, Lansing, and several other cities also impose city income taxes at rates generally lower than Detroit's 2.4%. For those working remotely or with flexibility in city of residence, city income tax can be a meaningful planning variable alongside state income tax.

The IRMAA single-filer trap for Michigan domestic partners

Medicare IRMAA surcharges apply at $109,000 MAGI for single filers versus $218,000 for married filing jointly. Michigan domestic partners each file federal returns as single filers. A Roth conversion or IRA withdrawal that pushes one partner's MAGI above $109,000 triggers IRMAA Part B and Part D surcharges on top of Michigan's 4.25% state income tax. For Michigan domestic partners in retirement planning Roth conversions, the combined marginal cost — federal income tax rate + 4.25% Michigan + IRMAA surcharge — must be compared against the future 10-year inherited IRA forced-distribution cost for the surviving partner. Use our Roth Conversion Planner to model conversions with the single-filer IRMAA threshold and our Domestic Partner Inherited IRA Tax Calculator to quantify the 10-year forced-distribution gap. Use our Medicare IRMAA Calculator to compare IRMAA exposure at different income levels for DP versus married filers.

5. No State Estate Tax, No Inheritance Tax: Michigan's Favorable Contrast

Michigan repealed its estate tax in 2004

Michigan repealed its state estate tax effective January 1, 2005, when the estate tax became decoupled from the federal credit system that had previously funded it. Since 2005, Michigan has imposed no state-level estate tax. In 2026, Michigan residents pay only federal estate tax — and after OBBBA (One Big Beautiful Bill Act, July 2025), the federal estate tax exemption is $15 million per person, permanently. Combined with federal portability for legally married couples, this means the overwhelming majority of Michigan households — including most LGBTQ+ households — face no estate tax exposure at either the state or federal level.6

Michigan has no inheritance tax

Michigan also imposes no inheritance tax. When a Michigan resident dies, their beneficiaries — including domestic partners — owe no state-level tax on what they receive, regardless of the relationship between the deceased and the beneficiary. This is a significant contrast with states like Pennsylvania (15% inheritance tax on domestic partner inheritances), Maryland (10% on unregistered DPs), and New Jersey (up to 16% for non-exempt beneficiaries).

For Michigan domestic partners, the absence of inheritance tax means that naming a partner as beneficiary on IRAs, life insurance, 401(k)s, and bank POD accounts, or passing property through a will or trust, creates no state-level inheritance tax exposure. The financial cost of not being legally married in Michigan — at the state level — is not an inheritance tax. It is the federal-level gaps: no IRC §2056 unlimited marital deduction at death (for estates approaching the $15M federal exemption), no federal spousal rollover of inherited IRAs, no ERISA §205 automatic spousal 401(k) protections, and no Social Security spousal or survivor benefit. These are federal gaps that apply in every state regardless of local estate or inheritance tax law.

Federal marital deduction gap remains

For Michigan LGBTQ+ households with combined estates above $30M — above two $15M individual federal exemptions — the IRC §2056 unlimited marital deduction gap becomes relevant. Legally married couples can transfer any amount to a surviving spouse free of estate tax via the marital deduction; domestic partners cannot. At $15M per person, this issue affects a small percentage of Michigan households. However, for domestic-partner households in the $15M–$30M combined range, planning tools like the Irrevocable Defective Grantor Trust (IDGT) installment sale serve as a marital-deduction substitute — transferring appreciation to the surviving partner's estate without triggering current gift tax. See our Advanced Estate Planning guide for the full IDGT and SLAT analysis for DP households approaching the federal exemption.

Michigan's estate planning advantage: No state estate tax. No inheritance tax. Federal $15M exemption per person (OBBBA). Federal portability for married same-sex spouses. For Michigan domestic partners, the estate planning gap is entirely federal — the IRC §2056 marital deduction and inherited IRA spousal rollover — not a state-level tax. Michigan households in the $1M–$15M range (per person) operate in a zero-state-estate-tax environment, which simplifies planning compared to states like Oregon ($1M exemption), Massachusetts ($2M), or New York ($7.35M cliff).

6. No Statewide Paid Family Leave: the ESTA and the FMLA Gap for Domestic Partners

Michigan has no statewide paid family and medical leave program

As of July 2026, Michigan does not operate a state paid family and medical leave (PFML) insurance program. Workers in Michigan who need leave to care for a seriously ill partner — or for any family caregiving reason — rely on the federal Family and Medical Leave Act (FMLA) and their employer's own leave policies. There is no Michigan PFML equivalent to New York (12 weeks), California (8 weeks), Oregon (12 weeks), Massachusetts ($1,230/week max), or Minnesota (which launched January 2026).

Federal FMLA: protects married same-sex spouses, not domestic partners

Federal FMLA (29 U.S.C. §2611) allows eligible employees to take up to 12 weeks of unpaid, job-protected leave per year for qualifying reasons. For same-sex couples: legally married spouses can take FMLA leave to care for a seriously ill spouse, and a legally married same-sex employee can take FMLA leave when their spouse is seriously ill. Domestic partners are not covered for partner caregiving under federal FMLA. A Michigan domestic partner whose partner is hospitalized cannot take FMLA job-protected leave for partner caregiving under federal law — only for the employee's own health condition or for a qualifying biological or legal family member.7

Michigan Earned Sick Time Act: domestic partners are covered

Michigan's Earned Sick Time Act (ESTA) provides a narrower but real benefit for domestic-partner caregiving. Under ESTA, Michigan employees accrue one hour of earned sick time for every 30 hours worked. Employers with 10 or more employees must provide paid sick time, with employees able to use up to 72 hours per year. The ESTA definition of "family member" explicitly includes domestic partners — allowing employees to use earned sick time to care for a seriously ill domestic partner, attend a domestic partner's medical appointments, or address a domestic partner's health-related needs.7

Key differences between ESTA and a full PFML program:

Practical planning for Michigan domestic partners without PFML

For Michigan domestic-partner households, the absence of statewide PFML means:

7. Medicaid CSRA: $162,660 for Married Spouses, Gap for Domestic Partners

Michigan Medicaid expansion

Michigan expanded Medicaid under the ACA through the Healthy Michigan Plan, effective April 1, 2014, covering adults at or below 138% of the federal poverty level. Michigan's Medicaid expansion provides broad coverage to lower-income LGBTQ+ Michigan residents. Michigan Medicaid also covers gender-affirming care for eligible enrollees under Michigan's state ELCRA protections, which continue independent of the November 2025 federal ACA Section 1557 regulatory vacatur.8

Community Spouse Resource Allowance: married couples protected, domestic partners are not

The federal Medicaid Community Spouse Resource Allowance (CSRA) protects a legally married at-home spouse from impoverishment when their spouse enters nursing-home-level Medicaid care. In Michigan in 2026, the CSRA allows an at-home legally married spouse to retain between $32,532 and $162,660 in countable assets, plus a monthly income allowance of up to $4,066.50. Legally married same-sex spouses in Michigan receive the full CSRA protection — the same as any other married couple in Michigan.8

Michigan domestic partners are not treated as community spouses for Medicaid. Michigan has no statewide DP law, and even in states with municipal registries, those registrations do not extend to Medicaid's federal definition of "spouse." If one partner in a Michigan DP household applies for long-term care Medicaid, their partner's assets are not protected by the CSRA. The Medicaid applicant must spend down their countable assets to the individual limit (approximately $2,500 in Michigan) before qualifying — with no ability to shield the community partner's savings up to $162,660.

Long-term care planning for Michigan domestic partners

The practical consequence of the CSRA gap for Michigan domestic partners is that the full spend-down scenario — both partners' combined countable assets potentially depleted to poverty-level asset limits — must be part of LTC planning. For married couples, the CSRA provides a $162,660 floor for the at-home spouse. For Michigan domestic partners, no such floor exists.

Planning tools that address the CSRA gap:

Use our Marriage vs. DP Financial Calculator to model the cumulative annual value of the CSRA gap alongside the SS spousal benefit gap, inherited IRA tax gap, and imputed income differential — quantifying the all-in annual financial difference between married same-sex status and domestic partnership in Michigan.

Get matched with a Michigan LGBTQ+ financial advisor

Michigan presents a distinctive combination for LGBTQ+ financial planning. The 2023 Elliott-Larsen Civil Rights Act amendment gives Michigan one of the country's strongest statewide LGBTQ+ anti-discrimination frameworks — useful for employment stability, housing access, and healthcare planning. Michigan's absence of any state estate or inheritance tax removes a significant complexity layer for domestic-partner estate planning. But Michigan's binary DP structure — no statewide recognition, municipal registries with no financial effect — means every financial protection must be established proactively. The absence of statewide PFML leaves domestic-partner caregiving dependent on employer policy and 72 hours of ESTA sick time. The Medicaid CSRA gap for DPs persists. And the full federal gap stack — SS spousal/survivor, inherited IRA 10-year rule, ERISA §205, federal FMLA — applies in Michigan just as in every state. If you married on March 22, 2014, verify your SSA record shows the 2014 date, not June 26, 2015. If you are approaching retirement with a pre-tax IRA and a domestic partner, model the Roth conversion math before the 10-year inherited IRA forced distribution becomes your surviving partner's problem. An LGBTQ+-affirming fee-only advisor who understands Michigan's income tax retirement deduction, the absence of state estate tax, and the federal planning gaps for DP households will build a more complete picture than a general advisor who doesn't work with these specific situations.

Sources

  1. DeBoer v. Snyder, No. 2:12-cv-10285 (E.D. Mich. March 21, 2014) — Judge Bernard Friedman ruled Michigan same-sex marriage ban unconstitutional. Approximately 323 same-sex couples married in Michigan on March 22, 2014 before Sixth Circuit stay. Michigan recognized those marriages beginning February 2015. Obergefell v. Hodges, 576 U.S. 644 (June 26, 2015) — permanent recognition of all state same-sex marriages. Social Security Administration: SSA POMS PR 02712.023 — Michigan pre-Obergefell same-sex marriages recognized for SS spousal/survivor/divorced-spouse calculations from actual ceremony date. SSA: same-sex couples benefits page: ssa.gov. Michigan Advance: "March 22, 2014: When marriage equality first (briefly) ruled in Michigan": michiganadvance.com. ACLU: "ACLU of Michigan Asks Court to Order State to Recognize Marriages of 300 Same-Sex Couples Who Married in Michigan": aclu.org.
  2. Michigan domestic partnership laws: no statewide DP registry, civil union statute, or intermediate legal status. Michigan is a binary state — marriage or no recognition. East Lansing Domestic Partnership Registry: Ordinance No. 1305 (October 15, 2013), open to all Michigan residents, City Clerk's office: cityofeastlansing.com. Ann Arbor DP registration: Chapter 110 Ann Arbor Code of Ordinances, no residency requirement: municode.com. Ann Arbor Declaration of Domestic Partnership form: a2gov.org. Michigan Domestic Partnership Laws — FindLaw: findlaw.com. Municipal registries confer no financial rights, income tax benefits, Medicaid CSRA, PFML access, or state inheritance rights.
  3. Michigan Public Act 6 of 2023 (Senate Bill 4): signed March 16, 2023 by Governor Whitmer. Amends Elliott-Larsen Civil Rights Act to add sexual orientation and gender identity or expression as protected classes. Scope: employment (all employers with 1+ employees), housing and real estate, public accommodations, educational facilities. Definitions: "sexual orientation" = heterosexuality, homosexuality, or bisexuality (or history thereof or identification therewith); "gender identity or expression" = gender-related self-identity or expression whether or not associated with assigned sex at birth. Took effect approximately 91 days after sine die adjournment (spring 2024). Governor Whitmer press release (March 16, 2023): michigan.gov. Littler analysis: littler.com. Bostock v. Clayton County, 590 U.S. 644 (2020): Title VII covers sexual orientation and gender identity in employment. Michigan ELCRA provides additional state coverage for housing and public accommodations.
  4. Michigan individual income tax rate 2026: 4.25% (flat). Michigan Department of Treasury notice (April 15, 2026): rate determined based on Annual Comprehensive Financial Report for FY 2025 — general fund revenue decreased 1.56% while inflation increased 2.70%, conditions for rate reduction not met. Michigan Treasury taxpayer notice (April 15, 2026): "4.25% Income Tax Rate for Individuals and Fiduciaries in 2026 Tax Year": michigan.gov/treasury. Michigan Treasury news release: michigan.gov/treasury. Tax Foundation — Michigan 2026: taxfoundation.org. Detroit city income tax 2026: 2.4% residents / 1.2% nonresidents. Michigan City Income Tax Guide 2026: countrytaxcalc.com. Michigan Treasury — City of Detroit Individual Income Tax: michigan.gov/taxes.
  5. Michigan retirement income deduction 2026: effective tax year 2026, all Michigan taxpayers may deduct qualifying retirement income up to $67,610 (single return) / $135,220 (joint return) — inflation-adjusted caps applying to income from defined benefit pensions, IRA distributions, 401(k) distributions, and most Form 1099-R income. Michigan Department of Treasury — Retirement and Pension Benefits: michigan.gov/taxes. Michigan Revenue Administrative Bulletin 2026-1: michigan.gov/taxes. Public Act 24 of 2025: for tax years 2026–2028, Michigan taxpayers born after 1952 and aged 67 or older may claim both the standard deduction and the Social Security deduction (eliminating prior requirement to reduce standard deduction by SS deduction amount). Legacy Trust — "The Michigan Retirement Income Exemption": legacygr.com. IRS Rev. Proc. 2025-32 — 2026 federal brackets. Federal IRMAA 2026: $109,000 single / $218,000 MFJ (CMS).
  6. Michigan estate tax: repealed effective January 1, 2005. Michigan imposes no state estate tax on decedents dying in 2026 or any year since 2005. Michigan imposes no state inheritance tax. Federal OBBBA (One Big Beautiful Bill Act, July 2025): permanent $15M per person federal estate/gift/GST exemption. Federal portability: surviving legally married spouse can elect to use deceased spouse's unused federal exemption (Rev. Proc. 2022-32, 5-year window). Domestic partners: no federal portability and no federal IRC §2056 unlimited marital deduction. Tax Foundation — Michigan 2026 estate tax: taxfoundation.org. Nolo — Michigan estate and inheritance taxes. AARP — Michigan State Taxes Guide: aarp.org.
  7. Michigan paid leave 2026: Michigan has no statewide paid family and medical leave insurance program. Federal FMLA (29 U.S.C. §2611): covers legally married same-sex spouses for spousal caregiving; does not cover domestic partners for partner caregiving. Michigan Earned Sick Time Act (ESTA): domestic partner included in "family member" definition — employees may use earned sick time (up to 72 hours/year for employers with 10+ employees) for domestic partner health care needs. RemoteLaws — Michigan Paid Leave Laws 2026: remotelaws.com. A Better Balance — Michigan: abetterbalance.org. Nolo — Family and Medical Leave in Michigan: nolo.com. Michigan ESTA: 72 hours paid sick leave per year (employers with 10+ employees); 1 hour accrued per 30 hours worked; family member definition includes domestic partner; employer carryover and front-loading options available.
  8. Michigan Medicaid (Healthy Michigan Plan): expanded under ACA, effective April 1, 2014, covering adults at or below 138% FPL. Michigan CSRA 2026: $32,532 minimum / $162,660 maximum (2026 federal floor/ceiling); monthly income allowance up to $4,066.50 for at-home legally married spouse. Domestic partners: not recognized as community spouses for Medicaid CSRA purposes — individual Medicaid asset limit approximately $2,500 for the applicant. No Michigan statewide DP law that would extend CSRA to domestic partners. Michigan ELCRA (PA 6 of 2023) gender-affirming care coverage under state non-discrimination law continues independent of November 2025 federal ACA Section 1557 regulatory vacatur. Michigan Department of Health and Human Services — Medicaid: michigan.gov/mdhhs. Brevy Care — Michigan Medicaid Spousal Impoverishment 2026: brevy.com. Federal CSRA: 42 U.S.C. §1396r-5 (community spouse protection; "spouse" defined by state law marriage recognition). SECURE 2.0 §107 — RMD age 73 (born 1951–1959) / 75 (born 1960+). T.D. 10001 (July 2024) — inherited IRA annual RMD rules. OBBBA (July 2025) — $15M federal estate/gift exemption permanent.

Values verified July 2026. Michigan same-sex marriage: approximately 323 couples married March 22, 2014 (DeBoer v. Snyder window); general Obergefell date June 26, 2015. Pre-Obergefell Michigan marriages recognized by SSA from actual ceremony date. Michigan ELCRA: Public Act 6 of 2023, signed March 16, 2023, adds sexual orientation and gender identity or expression to protected classes in employment, housing, public accommodations, and education. Michigan income tax 2026: 4.25% flat (confirmed by Michigan Treasury April 2026). Michigan retirement income deduction 2026: $67,610 single / $135,220 joint (inflation-adjusted). PA 24 of 2025: for 2026–2028, age 67+ taxpayers born after 1952 may claim standard deduction and SS deduction simultaneously. Detroit city income tax 2026: 2.4% residents / 1.2% nonresidents. Michigan state estate tax: none (repealed 2004, effective 2005). Michigan inheritance tax: none. Federal estate exemption 2026: $15M per person (OBBBA, permanent). Michigan PFML: none (statewide). Michigan ESTA: 72 hours paid sick leave per year (employers 10+), domestic partner included in family member definition. Federal FMLA: covers legally married same-sex spouses for partner caregiving; not domestic partners. Michigan Medicaid CSRA 2026: $162,660 for legally married spouses; no CSRA extension to domestic partners. Individual Medicaid asset limit: ~$2,500. Federal IRMAA 2026: $109,000 single / $218,000 MFJ. IRS Rev. Proc. 2025-32 — 2026 federal brackets. OBBBA (July 2025) — $15M permanent federal exemption.

Michigan LGBTQ+ Financial Planning Checklist

For married same-sex couples in Michigan

For domestic partners in Michigan