Minnesota 2023-2024 Regular Session

Minnesota House Bill HF300

Introduced
1/11/23  

Caption

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

Impact

The amendments introduced in HF300 are designed to benefit low to middle-income taxpayers, especially those who rely on Social Security and public pensions as their primary income sources. By enabling these individuals to subtract specified amounts from their taxable income, the bill seeks to enhance their financial security and ensure they retain a larger portion of their income for personal use. The adjustments will affect the tax code in ways that potentially aid in alleviating financial pressures on the elderly and retired populations in Minnesota.

Summary

House File 300 (HF300) focuses on modifying provisions related to taxation, specifically concerning individual income tax and the treatment of Social Security benefits and public pension systems. The bill proposes several adjustments to Minnesota Statutes aimed at providing tax benefits to certain taxpayers by allowing them to subtract a portion of their taxable Social Security benefits and establishing a public pension income subtraction. This aims to reduce the overall tax burden on eligible individuals, particularly retirees.

Contention

Despite the intended benefits, there is a potential for contention surrounding HF300, particularly concerning how the proposed adjustments interact with state revenue. Critics may argue that while the goal is to support retirees, lowering tax revenues from these subtractions could impact the state's fiscal capacity to fund other essential services. Moreover, there might be discussions about whether the income thresholds set for eligibility are appropriate or equitable for all retirees, which could lead to debates in the legislature.

Companion Bills

MN SF15

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

Previously Filed As

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 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 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 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 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