Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF16

Introduced
1/4/23  

Caption

Full Social Security benefit subtraction and public pension benefit subtraction establishment

Impact

The bill's implementation is expected to have a significant impact on state taxation laws, particularly in how different forms of income are treated under the tax code. By establishing a clearer framework for the taxation of public pension benefits and making adjustments to Social Security benefit taxation, the bill intends to simplify tax calculations for many Minnesota residents. Additionally, these changes align state tax regulations more closely with federal standards, fostering consistency in how income types are taxed.

Summary

Bill SF16 seeks to establish a subtraction for public pension benefits from taxable income and enhance the existing subtraction of Social Security benefits. Specifically, it amends Minnesota Statutes, allowing for reduced taxable income for individuals receiving public pension benefits based on their provisional income. This legislative action is aimed at providing financial relief to retirees, allowing them to retain more of their income in retirement years.

Contention

As discussions arose around SF16, some legislators expressed concern regarding the fiscal impact of reduced tax revenues due to the new subtractions for public pensions and Social Security. There were fears that this could lead to budget shortfalls in important state-funded programs. Opponents argued that while the bill provides immediate financial relief to retirees, it might shift the tax burden onto other demographics, such as younger workers or families, which could lead to greater economic disparities in the longer term.

Companion Bills

MN HF171

Similar To Individual income tax provisions modified, and public pension benefit subtraction established.

Previously Filed As

MN SF17

Full Social Security benefit subtraction and public pension benefit subtraction establishment

MN SF15

Full Social Security benefit subtraction and public pension benefit subtraction establishment

MN HF300

Social Security; individual income tax provisions modified, and public pension benefit subtraction established.

MN HF171

Individual income tax provisions modified, and public pension benefit subtraction established.

MN SF496

Public pension benefit income tax subtraction establishment

MN SF416

Full subtraction of taxable Social Security benefits provision for veterans and surviving spouses

Similar Bills

MN SF17

Full Social Security benefit subtraction and public pension benefit subtraction establishment

MN SF15

Full Social Security benefit subtraction and public pension benefit subtraction establishment

MN HF300

Social Security; individual income tax provisions modified, and public pension benefit subtraction established.

MN HF171

Individual income tax provisions modified, and public pension benefit subtraction established.

MN HF57

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

MN SF95

Unlimited Social Security subtraction permission

MN HF604

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

MN SF572

Unlimited Social Security subtraction permission