One tool available for families is the Michigan Education Savings (529) Program. Parents, grandparents, family and friends can start an account with as little as $25. Additional contributions can be made at any time in a variety of ways.

Any earnings on distributions from your MESP account used to pay for qualified higher education expenses will be free from Federal and state income tax.
Michigan taxpayers may also be eligible for a Michigan income tax deduction on contributions made to MESP up to $10,000 for married couples filing jointly or $5,000 for individuals filing single per calendar year. A Michigan taxpayer is permitted a deduction from Michigan adjusted gross income for a contribution(s) to a MESP account(s) less any Qualified Withdrawals from a MESP account(s) made during the same calendar year. Amounts transferred or rolled over from another Section 529 plan are not eligible for a Michigan income tax deduction.

For more information https://www.misaves.com/home.shtml