Minnesota 2023-2024 Regular Session

Minnesota House Bill HF171

Introduced
1/9/23  

Caption

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

Impact

The introduction of HF171 is poised to impact state tax law significantly by creating new exemptions and subtractions for retirement income. By allowing a subtraction for public pension income and adjusting Social Security benefits, the bill aims to lessen the tax burden on elderly residents, which may encourage higher retirement savings and enhance financial security for those who rely on pensions. Additionally, this could influence behavioral changes among residents who might view Minnesota as a more tax-friendly state for retirees.

Summary

House File 171 (HF171) proposes modifications to Minnesota's individual income tax laws by introducing tax subtractions that specifically apply to public pension benefits and a portion of Social Security benefits received by taxpayers. The bill aims to provide financial relief to eligible taxpayers, particularly retirees and individuals with high provisional incomes, by allowing these groups to subtract certain amounts from their taxable income. It establishes a structure for determining these subtractions based on marital status and income thresholds, ensuring that the benefits are targeted towards those in need.

Contention

Notable points of contention around HF171 include concerns about the bill's fiscal implications for the state budget and whether these tax concessions could disproportionately benefit higher-income individuals at the expense of the state's revenue. Opponents may argue that such legislation could lead to reduced funding for essential public services as tax revenue declines. Discussions around the efficacy of targeting benefits to specific income brackets may also arise, with some stakeholders questioning the fairness of the proposed thresholds and how they align with broader tax reform initiatives.

Next_steps

HF171 has been submitted to the Committee on Taxes where further discussions and potential amendments will likely take place before the voting process. Stakeholders, including advocacy groups for retirees and fiscal watchdogs, are expected to weigh in on the bill as it progresses through the legislative process, shaping its final form and potential implementation in state law.

Companion Bills

MN SF16

Similar To Full Social Security benefit subtraction and public pension benefit subtraction establishment

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 SF16

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 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 SF16

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 SF17

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 HF57

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

MN HF199

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

MN SF95

Unlimited Social Security subtraction permission

MN SF29

Unlimited Social Security subtraction permission