Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF95

Introduced
1/9/23  

Caption

Unlimited Social Security subtraction permission

Impact

If enacted, SF95 would modify existing rules, allowing married couples filing jointly to subtract up to $5,150 of their Social Security benefits from their taxable income, with a gradual reduction of this amount based on provisional income exceeding specified thresholds. For single filers, the maximum subtraction would be set at $4,020, similarly adjusted based on income levels. This bill's implementation could significantly alleviate tax burdens for many residents, potentially leading to increased disposable income for retirees and other affected taxpayers.

Summary

Senate File 95 (SF95) proposes an amendment to the Minnesota Statutes regarding the taxation of individual income, specifically by allowing an unlimited subtraction of taxable Social Security benefits. The amendment aims to adjust the amount of taxable Social Security benefits that can be subtracted from a taxpayer's income, potentially increasing tax relief for citizens who receive these benefits. This bill seeks to assist retirees and other individuals depending on Social Security for their income by reducing their overall taxable income for state income tax purposes.

Contention

Despite its intended benefits, SF95 may encounter contention among legislators and stakeholders. Discussions surrounding the bill could involve contrasting views on fiscal responsibility and the long-term impact on state revenue. Proponents argue that this tax relief is essential for supporting the financial health of seniors, while opponents may express concerns about potential revenue losses for state funding and services. The debate may center on whether the tax benefits outweigh the implications of reduced income for the state from Social Security-related taxation.

Companion Bills

MN HF136

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

Previously Filed As

MN SF29

Unlimited Social Security subtraction permission

MN SF492

Unlimited Social Security subtraction permission

MN SF544

Unlimited Social Security subtraction permission

MN SF711

Unlimited Social Security Subtraction permission

MN SF882

Unlimited Social Security subtraction permission

MN SF139

Unlimited Social Security subtraction permission

MN SF572

Unlimited Social Security subtraction permission

MN SF741

Unlimited Social Security subtraction permission

MN SF22

Unlimited Social Security subtraction permission

MN SF235

Unlimited Social Security subtraction permission

Similar Bills

MN SF1159

Veterans and surviving spouses taxable Social Security benefits full subtraction provision

MN HF1015

Social Security benefits for veterans and surviving spouses provided a full subtraction.

MN SF1231

Unlimited Social Security income tax subtraction authorization

MN SF1239

Unlimited Social Security income tax subtraction authorization

MN SF1631

Unlimited Social Security subtraction provision

MN SF2011

Unlimited Social Security subtraction provision

MN SF2284

Unlimited Social Security subtraction provision

MN HF173

Income and corporate franchise tax; research credit modified.