Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF3337

Introduced
5/16/23  

Caption

Providing a subtraction for foreign service retirement pay

Impact

The implementation of SF3337 would primarily impact retirees from the foreign service sector, enabling them to reduce their taxable income by the amount of their pension. This change is significant as it acknowledges the contributions of individuals serving in foreign capacities and offers them tax relief. The bill reflects an effort by the state to provide financial support to residents who may have retired under special circumstances tied to federal service abroad. Furthermore, by creating this subtraction, Minnesota aims to ensure these individuals are not adversely affected by state taxation in their retirement years.

Summary

SF3337 is a piece of legislation introduced in the Minnesota Senate that focuses on tax matters, specifically providing a subtraction for foreign service retirement pay from an individual's taxable income. This bill aims to amend the Minnesota Statutes by recognizing pensions received from the federal government for those who have served in foreign service as a deductible from state income taxes, thereby reducing the tax burden on these individuals. The proposed changes will be in effect for taxable years beginning after December 31, 2022.

Contention

Although the bill aims to assist a specific group of individuals, it may face challenges and discussions regarding its fiscal implications on state revenue. Critics could argue that while providing tax exemptions can be beneficial for retirees, it may also contribute to a decrease in the state's revenue pool, affecting public services that depend on tax collections. Lawmakers may consider such concerns when debating the fiscal responsibility of introducing further tax exemptions, especially during budgetary constraints. Hence, the bill may not be uniformly supported across various legislative factions.

Companion Bills

MN HF3327

Similar To Individual income tax provisions modified, and subtraction for foreign service retirement pay provided.

Previously Filed As

MN HF3327

Individual income tax provisions modified, and subtraction for foreign service retirement pay provided.

MN SF211

Foreign service pension taxable income subtraction

MN HF1632

Foreign service pension income subtraction provided.

MN SF415

Subtraction provision for certain public pension income

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 SF3174

Public pension benefit subtraction establishment

MN SF2479

Income tax subtraction establishment volunteer firefighter pension benefits

MN SF854

Income tax subtraction for health insurance premiums establishment

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