Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF5449

Introduced
4/18/24  

Caption

Certain retirement plans subtraction of income provision

Impact

If enacted, SF5449 would directly influence the financial landscape for retired residents in Minnesota by reducing their income tax liability. It aims to enhance economic stability for seniors, providing them with greater disposable income to support their needs during retirement. This potential increase in financial freedom may also stimulate local economies as retirees spend their savings on goods and services. Furthermore, it reflects the state's commitment to supporting aging populations, recognizing the importance of ensuring their fiscal well-being in light of increasing living costs.

Summary

Senate File 5449 is a proposed legislation aimed at amending Minnesota's tax code by introducing a subtraction of certain retirement income from taxable income for residents aged 65 and older. The bill specifies that qualified distributions from retirement plans, as defined by the Internal Revenue Code, would be partially excluded from income tax, providing significant tax relief for seniors. For married couples filing jointly, the maximum subtraction is capped at $150,000, while individual taxpayers aged 65 or older would have a cap of $75,000 on this subtraction. This measure is designed to alleviate the tax burden on retirees who rely on these distributions for their living expenses.

Contention

While the bill is primarily focused on providing tax relief to senior citizens, it may also stir discussions regarding its fiscal implications for the state budget. Critics might argue that the tax benefits afforded by SF5449 could lead to revenue losses that impact funding for essential public services. Supporters, on the other hand, could advocate that the bill promotes fairness by acknowledging that many retirees live on fixed incomes. This contention around the balance between revenue needs and support for elderly constituents could shape the debate as the bill moves through the legislative process.

Companion Bills

MN HF5407

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

Previously Filed As

MN SF2012

Certain retirement plans subtraction of income provision

MN HF5407

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

MN HF2268

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

MN SF3368

Subtraction for certain discharges of indebtedness provision

MN SF415

Subtraction provision for certain public pension income

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 HF3327

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

MN HF300

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

Similar Bills

No similar bills found.