reglab/housing_qa huggingface dataset:
MI Comp L § 206.438 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.438 - Designation of Contribution to the Military Family Relief Fund.

206.438 Designation of contribution to the military family relief fund.Sec. 438.  (1) For tax years that begin after December 31, 2003, a taxpayer may designate on his or her annual return that a contribution of $1.00 or more of his or her refund be credited to the military family relief fund created in section 3 of the military family relief fund act, 2004 PA 363, MCL 35.1213. Notwithstanding any other provision in this section, for the tax years beginning on and after January 1, 2010, the contribution designation authorized under this section shall be offered and administered in accordance with section 435.  (2) If a taxpayer's refund is not sufficient to make a contribution under this section, the taxpayer may designate that the amount designated be added to the taxpayer's tax liability for the tax year.  (3) The contribution designation authorized in this section shall be clearly and unambiguously printed on the first page of all state individual income tax return forms, if practicable. Effective January 1, 2010, the contribution designation authorized in this section is no longer required to be printed on the first page of the state individual income tax return but shall be incorporated into the contributions schedule created by the department pursuant to section 435 and shall remain on the schedule until the contribution designation expires or is otherwise no longer available.  (4) Notwithstanding the other allocations and disbursements required by this act, and each year that the contribution designation is in effect, an amount equal to the cumulative designations made under this section, less the amount appropriated to the department of treasury for the purpose of implementing this section, shall be appropriated from the general fund and distributed each fiscal year to the department of military and veterans affairs to be used as follows:  (a) Twenty percent to the post fund and posthumous fund of the Michigan soldiers' home to be used as provided in 1905 PA 313, MCL 36.61.  (b) Eighty percent to the military family relief fund created in the military family relief fund act, 2004 PA 363, MCL 35.1211 to 35.1216.  (5) Money appropriated pursuant to this section to the department of military and veterans affairs shall be in addition to any allocations and appropriations and is intended to enhance appropriations from the general fund and not to replace or supplant those appropriations. History: Add. 2004, Act 364, Imd. Eff. Oct. 6, 2004 ;-- Am. 2008, Act 151, Imd. Eff. June 5, 2008
MI Comp L § 206.439 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.439 - Designating Portion of Tax Refund Credited to Michigan Nongame Fish and Wildlife Trust Fund; Printing Contribution Designation on Income Tax Return Form; Disposition of Amount Equal to Cumulative Designations.

206.439 Designating portion of tax refund credited to Michigan nongame fish and wildlife trust fund; printing contribution designation on income tax return form; disposition of amount equal to cumulative designations. Sec. 439.  (1) Until the state treasurer certifies that the assets in the nongame fish and wildlife trust fund created in the nongame fish and wildlife trust fund act exceed $6,000,000.00, a taxpayer may designate on his or her annual return that a contribution of $2.00 or more of his or her refund be credited to the state of Michigan nongame fish and wildlife trust fund created in part 439 (nongame fish and wildlife trust fund) of the natural resources and environmental protection act, Act No. 451 of the Public Acts of 1994, being sections 324.43901 to 324.43907 of the Michigan Compiled Laws. If a taxpayer's refund is not sufficient to make a contribution under this section, the taxpayer may designate a contribution amount and that contribution amount shall be added to the taxpayer's tax liability for the tax year.  (2) The contribution designation authorized in this section shall be clearly and unambiguously printed on the first page of all state individual income tax return forms, if practicable.  (3) Notwithstanding the other allocations and disbursements required by this act, an amount equal to the cumulative designations made under this section, less the amount appropriated to the department of treasury for the purpose of implementing this section, shall be deposited in the state of Michigan nongame fish and wildlife trust fund and shall be appropriated solely for the purposes of the fund. History: Add. 1983, Act 189, Imd. Eff. Nov. 1, 1983 ;-- Am. 1985, Act 145, Imd. Eff. Nov. 7, 1985 ;-- Am. 1986, Act 286, Eff. Jan. 22, 1987 ;-- Am. 1993, Act 162, Imd. Eff. Sept. 16, 1993 ;-- Am. 1996, Act 55, Imd. Eff. Feb. 26, 1996 ;-- Am. 1996, Act 484, Eff. Jan. 1, 1996 Compiler's Notes: Subsection (1) of Section 3 of Act 484 provides:“Section 3. (1) Sections 264, 274, 439, 440, 471, 475, 506, 512, 522, and 527a of Act No. 281 of the Public Acts of 1967, as amended by this amendatory act, are retroactive and effective January 1, 1996.”
MI Comp L § 206.440 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.440 - Children's Trust Fund; Contribution Designation.

206.440 Children's trust fund; contribution designation.Sec. 440.  (1) Effective for the tax year beginning January 1, 1982 and before January 1, 2005, an individual may designate on his or her annual return that a contribution of $2.00 or more of his or her refund and for tax years beginning on and after January 1, 2005, an individual may designate on his or her annual return that a contribution of $5.00 or more of his or her refund be credited to the children's trust fund created in 1982 PA 249, MCL 21.171 to 21.172. Notwithstanding any other provision in this section, for the tax years beginning on and after January 1, 2010, the contribution designation authorized under this section shall be offered and administered in accordance with section 435. If a taxpayer's refund is not sufficient to make a contribution under this section, the taxpayer may designate a contribution amount and that contribution amount shall be added to the taxpayer's tax liability for the tax year.  (2) The contribution designation authorized in this section shall be clearly and unambiguously printed on the first page of the state individual income tax return. Effective January 1, 2010, the contribution designation authorized under this section is no longer required to be printed on the first page of the state individual income tax return but shall be incorporated into the contributions schedule created by the department pursuant to section 435 and shall remain on the schedule until the contribution designation expires or is otherwise no longer available. History: Add. 1982, Act 211, Eff. Sept. 29, 1982 ;-- Am. 1985, Act 156, Imd. Eff. Nov. 15, 1985 ;-- Am. 1996, Act 484, Eff. Jan. 1, 1996 ;-- Am. 2005, Act 160, Imd. Eff. Oct. 3, 2005 ;-- Am. 2007, Act 133, Imd. Eff. Nov. 1, 2007 Compiler's Notes: Subsection (1) of Section 3 of Act 484 provides:“Section 3. (1) Sections 264, 274, 439, 440, 471, 475, 506, 512, 522, and 527a of Act No. 281 of the Public Acts of 1967, as amended by this amendatory act, are retroactive and effective January 1, 1996.”
MI Comp L § 206.441 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.441 - Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990.

206.441 Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990. Compiler's Notes: The repealed section pertained to credit or refund of taxes or penalties.
MI Comp L § 206.442 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.442 - Repealed. 1974, Act 308, Eff. Apr. 1, 1975.

206.442 Repealed. 1974, Act 308, Eff. Apr. 1, 1975. Compiler's Notes: The repealed section pertained to failure or refusal to make refund.
MI Comp L § 206.451 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.451 - Certificate of Dissolution or Withdrawal Until Taxes Paid; Payment of Taxes as Condition to Closing of Estate.

206.451 Certificate of dissolution or withdrawal until taxes paid; payment of taxes as condition to closing of estate.Sec. 451.  (1) A domestic corporation, a foreign corporation, or other business entity authorized to transact business in this state that submits a certificate of dissolution or requests a certificate of withdrawal from this state shall request a certificate from the department stating that taxes are not due under section 27a of 1941 PA 122, MCL 205.27a, not more than 60 days after submitting the certificate of dissolution or requesting the certificate of withdrawal. A corporation or other business entity that does not request a certificate stating that taxes are not due is subject to the same penalties under section 24 of 1941 PA 122, MCL 205.24, that a taxpayer would be subject to for failure to file a return.  (2) An estate of a person subject to tax under this part shall not be closed without the payment of the tax levied by this part, both in respect to the liability of the estate and decedent prior to his or her death. History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 2002, Act 581, Imd. Eff. Oct. 14, 2002 ;-- Am. 2003, Act 46, Eff. Oct. 1, 2003 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.455 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.455 - Records, Books, and Accounts; Examination; Violation; Penalties.

206.455 Records, books, and accounts; examination; violation; penalties.Sec. 455.  Every person shall keep such records, books and accounts as may be necessary to determine the amount of tax for which it is liable under the provisions of this part and as the department may require for a period of 6 years. The records, books and accounts shall be open for examination at any time during regular business hours of the taxpayer by the department and its agents. Any person who violates any provision of this section is guilty of a misdemeanor and shall be fined not more than $1,000.00 or imprisoned not more than 1 year in the county jail, or both. History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
MI Comp L § 206.461-206.466 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.461-206.466 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

206.461-206.466 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler's Notes: The repealed sections pertained to offenses, penalties, enforcement, and confidentiality.
MI Comp L § 206.472 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.472 - Personal Income and Property Tax Credit Forms and Instructions; Submission of Drafts With Explanations of Changes.

206.472 Personal income and property tax credit forms and instructions; submission of drafts with explanations of changes. Sec. 472.  Before final printing the department shall submit the draft of the proposed personal income tax forms and instructions and the proposed property tax credit forms and instructions together with explanations of any and all changes from the prior forms and instructions to the house taxation and senate finance committees. History: Add. 1977, Act 1, Imd. Eff. Feb. 23, 1977
MI Comp L § 206.473 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.473 - Direct Deposit of Tax Refund; Form.

206.473 Direct deposit of tax refund; form. Sec. 473.  The department shall develop and make available a direct deposit form prescribed by the department to provide for the direct deposit of a refund due to a taxpayer. History: Add. 1996, Act 568, Eff. Mar. 31, 1997
MI Comp L § 206.475 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.475 - Tax Imposed Additional to Other Taxes; Disposition of Proceeds; Allocation and Distribution; Contribution Designation Program; Appropriation; Children's Trust Fund.

206.475 Tax imposed additional to other taxes; disposition of proceeds; allocation and distribution; contribution designation program; appropriation; children's trust fund.Sec. 475.  (1) The tax imposed by this part is in addition to all other taxes for which the taxpayer is liable and the proceeds derived from the tax shall be credited to the general fund to be allocated and distributed as provided in this part.  (2) Each year that the contribution designation program established in section 440 is in effect, an amount equal to the cumulative designations made under section 440 less the annual amount appropriated to the department of treasury for the purpose of administering the children's trust fund and implementing section 440, shall be appropriated from the general fund to the children's trust fund in the department of treasury for use solely in support of the purposes provided in the act that created the children's trust fund. History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1982, Act 211, Eff. Sept. 29, 1982 ;-- Am. 1991, Act 82, Imd. Eff. July 18, 1991 ;-- Am. 1996, Act 484, Eff. Jan. 1, 1996 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012 Compiler's Notes: Section 475 of Act 250 of 1978, purporting to amend this section, was submitted to and disapproved by the people as part of Proposal E at the general election held on November 4, 1980.Subsection (1) of Section 3 of Act 484 provides:“Section 3. (1) Sections 264, 274, 439, 440, 471, 475, 506, 512, 522, and 527a of Act No. 281 of the Public Acts of 1967, as amended by this amendatory act, are retroactive and effective January 1, 1996.”
MI Comp L § 206.481 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.481 - Repealed. 1996, Act 342, Eff. Oct. 1, 1996.

206.481 Repealed. 1996, Act 342, Eff. Oct. 1, 1996. Compiler's Notes: The repealed section pertained to remittances by state disbursing authority to cities, villages, townships, and counties.
MI Comp L § 206.482 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.482 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

206.482 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler's Notes: The repealed section pertained to amounts distributed to local governments.
MI Comp L § 206.483 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.483 - Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002.

206.483 Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002. Compiler's Notes: The repealed section pertained to deposit in federal facility development fund.
MI Comp L § 206.491-206.495 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.491-206.495 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

206.491-206.495 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler's Notes: The repealed sections pertained to computation of taxes and exclusion of business activities tax and income.
MI Comp L § 206.496 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.496 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

206.496 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler's Notes: The repealed section pertained to appropriation to department in 1982-1983 fiscal year.
MI Comp L § 206.497 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.497 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

206.497 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler's Notes: The repealed section pertained to business activities tax repeal.
MI Comp L § 206.498, 206.499 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-8 - Chapter 8 (206.401... 206.499)|Section 206.498, 206.499 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

206.498, 206.499 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler's Notes: The repealed sections pertained to declarations in act and effective date.
MI Comp L § 206.501 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|Section 206.501 - Applicability of Definitions.

206.501 Applicability of definitions. Sec. 501.  The definitions contained in sections 504 to 516 shall control only in the interpretation of this chapter, unless the context clearly requires otherwise. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973
MI Comp L § 206.504 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|Section 206.504 - “Blind” and “Claimant” Defined.

206.504 “Blind” and “claimant” defined. Sec. 504.  (1) "Blind" means a person with a permanent impairment of both eyes of the following status: central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends an angular distance of not greater than 20 degrees in the better eye.  (2) "Claimant" means an individual natural person who filed a claim under this chapter and who was domiciled in this state during at least 6 months of the calendar year immediately preceding the year in which the claim is filed under this chapter and includes a husband and wife if they are required to file a joint state income tax return. The 6-month residency requirement does not apply to a claimant who files for the home heating credit under section 527a. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1978, Act 458, Imd. Eff. Oct. 16, 1978 ;-- Am. 1979, Act 126, Imd. Eff. Oct. 23, 1979 ;-- Am. 1993, Act 328, Eff. Apr. 1, 1994
MI Comp L § 206.506 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|Section 206.506 - “Eligible Serviceperson,”“eligible Veteran,” and “Eligible Widow or Widower” Defined.

206.506 “Eligible serviceperson,”“eligible veteran,” and “eligible widow or widower” defined.Sec. 506.  "Eligible serviceperson", "eligible veteran", and "eligible widow or widower" means a serviceperson, veteran, or widow or widower, whose income as defined in this chapter is not more than $7,500.00 per year unless the serviceperson, veteran, or widow or widower receives compensation paid by the veterans administration or the armed forces of the United States for service incurred disabilities and who meets the requirements of the following schedule:   War Person Service in War Disability % Taxable Value Allowance   Indian Veteran or  3 months, or  No  $3,500.00   Civil Spanish-American Mexican veteran's widow or widower 1 day with discharge for service-connected disability requirement   World War I World War II Korean Widow or widower of nondisabled or nonpensioned veteran 3 months, or 1 day with discharge for service-connected disability No requirement $2,500.00   All wars or presidential executive order or presidential proclamation Pensioned veteran or veteran's widow or widower Any No requirement $3,500.00   All wars or presidential executive order or presidential proclamation Veteran with service-connected disability or veteran's widow or widower Any 10-50 $3,500.00   All wars or presidential executive order or presidential proclamation Veteran with service-connected disability or veteran's widow or widower Any 60-70-80 $4,000.00   All wars or presidential executive order or presidential proclamation Veteran with service-connected disability or veteran's widow or widower Any 90-100 $4,500.00   All wars or presidential executive order or presidential proclamation Widow or widower of veteran dying in service Any No requirement $4,500.00   Current service Serviceperson or serviceperson's widow or widower Any No requirement $3,500.00    History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1996, Act 484, Eff. Jan. 1, 1996 Compiler's Notes: Subsection (1) of Section 3 of Act 484 provides:“Section 3. (1) Sections 264, 274, 439, 440, 471, 475, 506, 512, 522, and 527a of Act No. 281 of the Public Acts of 1967, as amended by this amendatory act, are retroactive and effective January 1, 1996.”
MI Comp L § 206.507 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)|281-1967-1 - Part 1 (206.1...206.532)|281-1967-1-9 - Chapter 9 (206.501...206.532)|Section 206.507 - “Federally Aided Housing” and “State Aided Housing” Defined.

206.507 “Federally aided housing” and “state aided housing” defined. Sec. 507.  (1) "Federally aided housing" means housing developed under a program administered by the secretary of the United States department of housing and urban development providing below market interest rate mortgages, interest reduction payments, rent supplements, annual contributions of housing assistance payments, or housing allowances or housing receiving special benefits under federal law designated specifically to develop low and moderate income housing.  (2) "State aided housing" is housing financed by a loan secured by a mortgage or security interest made by the Michigan state housing development authority for the construction, rehabilitation, or long-term financing of housing for low or moderate income persons. History: Add. 1975, Act 233, Imd. Eff. Aug. 27, 1975