Gov. Rick Snyder recently signed into law a tax cut expected to save individuals an average of $10 per person when they fill out their tax returns next year.
The law drops the tax rate from 4.35 percent to 4.25 percent three months earlier, in October rather than next January.
The new law also increases how much someone can earn before taxes kick in.
The personal exemption will climb from $3,700 per person to $3,950 per person on Oct. 1, then increase by $50 on Jan. 1, 2014, and by $100 on Jan. 1, 2017.
Republicans said the changes will help taxpayers and the economy, but Democrats said they're just an election-year gimmick.
The GOP-led House has passed a bill dropping the income tax rate to 3.9 percent by 2018.