Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF4653

Introduced
3/7/24  

Caption

Itemized deduction modification to exclude certain charitable contributions

Impact

If enacted, SF4653 will fundamentally change how taxpayers approach itemizing deductions. By excluding certain charitable contributions, the bill could significantly impact taxpayers who typically donate substantial amounts to charitable organizations. This could potentially discourage charitable giving among those affected by the modification, which raises concerns among advocacy groups that depend on these contributions for funding and support.

Summary

SF4653 proposes modifications to the individual income tax laws in Minnesota by altering itemized deductions. Specifically, it aims to exclude certain charitable contributions from being counted as itemized deductions. This amendment is a part of the state's efforts to reform tax regulations and adapt to current economic conditions. Notably, the bill increases the threshold for itemized deduction reductions for individuals with higher adjusted gross incomes, providing a more progressive taxation framework.

Contention

Discussions surrounding SF4653 may reveal a split among lawmakers regarding the implications of this policy change. Supporters may argue that the adjustments are necessary to ensure a fairer tax system that aligns with inflation and the current economic landscape. Conversely, opponents might contend that this bill undermines the spirit of philanthropy and could disproportionately affect lower to middle-income individuals who rely on itemizing deductions to lower their tax burden.

Companion Bills

MN HF4861

Similar To Itemized individual income tax deduction modified to exclude charitable contributions.

Previously Filed As

MN HF4861

Itemized individual income tax deduction modified to exclude charitable contributions.

MN SF2469

Certain charitable contributions itemized deduction exclusion modifications

MN HF3140

Individual income tax provisions modified, and itemized and standard deduction phaseout rate modified.

MN SF2981

Tax provisions modifications

MN SF783

Tax provisions modifications

MN SF3127

Property taxes and individual income taxes modification

MN SF2125

Tax rates modification

MN SF25

Certain conformity provision to federal tax provisions

MN SF678

Income tax rates and brackets modification

MN SF2997

Taxes provisions modification

Similar Bills

No similar bills found.