Minnesota 2023-2024 Regular Session

Minnesota House Bill HF5407

Introduced
4/24/24  

Caption

Individual income tax provisions modified, and subtraction of income from retirement plans provided.

Impact

The proposed changes signify a shift in Minnesota's tax policy towards more favorable treatment for older residents receiving retirement benefits. By decreasing the taxable income for seniors, the bill could have a significant positive effect on the financial wellbeing of many Minnesota retirees who depend on such retirement distributions. This adjustment to the Minnesota Statutes aims to better align the state’s tax structure with the realities faced by the aging population, potentially encouraging more retirees to stay in the state.

Summary

House File 5407 introduces modifications to individual income tax provisions in Minnesota, particularly concerning the taxation of retirement benefits. The bill allows for a subtraction of income from certain retirement plans for Minnesota residents aged 65 and older. Specifically, it stipulates that married taxpayers filing jointly can subtract the lesser of their qualified distributions received or $150,000, while all other taxpayers over 65 can subtract the lesser of their qualified distributions or $75,000. These modifications aim to alleviate the tax burden on retirees, enhancing their financial security in retirement years.

Contention

Despite its intentions, HF5407 may face scrutiny regarding fiscal implications for the state's revenue. Critics could view the tax subtraction as a potential loss in tax income for the state, raising concerns about balancing the budget and funding for other essential state services. Moreover, there may be debates surrounding the fairness of the tax benefits provided, particularly if similar financial concessions are not available to individuals under the age of 65, possibly leading to discussions on equity in tax policy. Stakeholders may also examine the predicted impact of these tax changes on the overall economy and demographic trends within Minnesota.

Companion Bills

MN SF5449

Similar To Certain retirement plans subtraction of income provision

Previously Filed As

MN HF2268

Individual income tax; subtraction of income from certain retirement plans provided.

MN SF5449

Certain retirement plans subtraction of income provision

MN HF835

Individual income tax provisions modified, and public pension income subtraction provided.

MN SF2012

Certain retirement plans subtraction of income provision

MN HF3327

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

MN HF4775

Individual income tax provisions modified, and limited subtraction for income received from retirement savings plan permitted.

MN HF2181

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

MN HF171

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

MN HF2367

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

MN HF300

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

Similar Bills

No similar bills found.