Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2479

Introduced
3/2/23  

Caption

Income tax subtraction establishment volunteer firefighter pension benefits

Impact

The potential impact of SF2479 on state laws is significant, particularly in the realm of tax policy. If enacted, this law would permit volunteer firefighters to reduce their taxable income by the amount received in pension benefits, which could lead to increased disposable income for those retirees. This change could also encourage local municipalities to invest more in volunteer firefighting services, as the financial benefits may attract more volunteers. Overall, the bill represents a shift towards enhancing the financial security of those who dedicate their time and effort to public safety.

Summary

SF2479 is a proposed piece of legislation aimed at establishing an income tax subtraction specifically for pension benefits received by volunteer firefighters. This initiative reflects an effort to recognize and support the contributions of volunteer firefighters, who often serve their communities without financial compensation for their efforts. By allowing a tax subtraction for these pension benefits, the bill seeks to alleviate some financial burden on these individuals and incentivize more citizens to participate in volunteer firefighting initiatives.

Contention

While the bill has notable support for its intention to benefit volunteer firefighters, it may also face challenges related to state budgeting and fiscal policy. Some legislators may be concerned about the implications of allowing such tax subtractions on overall state revenue. It is essential to weigh the benefits of supporting volunteer firefighters against the potential decrease in state revenue from tax collections. Ensuring a balanced approach that secures funding for essential services while supporting volunteerism will likely be a key part of the discussion surrounding SF2479.

Companion Bills

MN HF2652

Similar To Individual income tax provisions modified, and income tax subtraction for volunteer firefighter pension benefits established.

Previously Filed As

MN HF2652

Individual income tax provisions modified, and income tax subtraction for volunteer firefighter pension benefits established.

MN SF496

Public pension benefit income tax subtraction establishment

MN SF3174

Public pension benefit subtraction establishment

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 HF2181

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

MN SF211

Foreign service pension taxable income subtraction

MN HF2367

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

MN SF854

Income tax subtraction for health insurance premiums establishment

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