Is the State of Michigan following the federal exclusion of unemployment income up to 10,200 per qualified individual (based on income limits), or is the excluded amount added back to Michigan taxable income?

Per the American Rescue Plan Act Michigan taxpayers receive the benefit of the federal unemployment income exclusion from adjusted gross income of up to $10,200 per qualified individual (based on income limits) on their Michigan income tax return. There is no requirement to add back the amount of unemployment income excluded from federal Adjusted Gross Income.