Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF235

Introduced
1/16/25  

Caption

Unlimited Social Security subtraction permission

Impact

The bill's provisions will have a notable impact on state laws concerning individual income taxation. By allowing unlimited Social Security subtraction, the bill effectively reduces the taxable income for many residents in Minnesota, making it easier for retirees to manage their finances. Moreover, it aligns Minnesota's tax policies more favorably towards seniors, enhancing financial support for those living on fixed incomes.

Summary

SF235 aims to amend Minnesota's taxation policy regarding Social Security benefits by allowing an unlimited subtraction for taxpayers receiving these benefits. The bill modifies section 290.0132 of the Minnesota Statutes, establishing a framework wherein taxpayers can benefit from a simplified subtraction or an alternate subtraction based on their adjusted gross income. This approach seeks to alleviate the tax burden on residents who rely on Social Security for their income, particularly targeting married couples, single taxpayers, and those filing separately.

Contention

There may be points of contention regarding SF235, particularly among those debating the implications of decreasing income tax revenues. Lawmakers concerned with the overall fiscal health of Minnesota may argue that such tax reductions could lead to budgetary challenges. Additionally, discussions could arise regarding the fairness of tax breaks allocated primarily to retirees, especially in the context of funding for public services that benefit the broader population.

Companion Bills

MN HF100

Similar To Unlimited Social Security individual income tax subtraction allowed.

Similar Bills

MN SF1159

Veterans and surviving spouses taxable Social Security benefits full subtraction provision

MN HF1015

Social Security benefits for veterans and surviving spouses provided a full subtraction.

MN SF2011

Unlimited Social Security subtraction provision

MN HF2081

Unlimited Social Security income tax subtraction provided.

MN SF1631

Unlimited Social Security subtraction provision

MN HF828

Unlimited Social Security individual income tax subtraction provided.

MN HF1000

Unlimited Social Security individual income tax subtraction provided.

MN SF2284

Unlimited Social Security subtraction provision