Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF211

Introduced
1/16/25  

Caption

Foreign service pension taxable income subtraction

Impact

The implementation of SF211 is expected to have a positive fiscal impact on eligible retirees by reducing their taxable income, which could lead to lower overall tax liabilities. This provision aims to recognize the contributions of those who served in foreign positions, encouraging a favorable financial environment for retirees in the foreign service sector. By easing the tax burden on this group, the bill aligns with efforts to support veterans and retired federal employees.

Summary

SF211 proposes a significant amendment to the Minnesota tax code by introducing a subtraction for foreign service pension income. This bill allows individuals receiving pension or retirement pay from the federal government for service in the foreign service to subtract a portion of their pension income from their taxable income. Specifically, the subtraction amount is calculated based on the years of foreign service in relation to the total years of civil service. The effective date for this tax subtraction is set for taxable years beginning after December 31, 2024.

Contention

While SF211 has garnered support among legislators sympathetic to the needs of retired federal employees, there may be points of contention regarding its fiscal implications for the state. Critics could argue that tax subtractions, while beneficial to a specific group, may contribute to an overall reduction in state revenue, potentially affecting budget allocations for public services. The debate may center on balancing fiscal responsibility with the need to provide tax relief for certain demographic groups, particularly those with a strong public service background.

Companion Bills

MN HF1632

Similar To Foreign service pension income subtraction provided.

Previously Filed As

MN SF3337

Providing a subtraction for foreign service retirement pay

MN HF3327

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

MN SF415

Subtraction provision for certain public pension income

MN SF496

Public pension benefit income tax subtraction establishment

MN HF835

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

MN SF2479

Income tax subtraction establishment volunteer firefighter pension benefits

MN HF2652

Individual income tax provisions modified, and income tax subtraction for volunteer firefighter pension benefits established.

MN HF2367

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

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.

Similar Bills

CA AB516

Sex offenses: disabled victims.

CA AB2123

District-based elections.

CA AB453

District-based elections.

MI HB4122

Health occupations: health professionals; permanent revocation of license or registration if convicted of sexual conduct under pretext of medical treatment; provide for. Amends sec. 16226 of 1978 PA 368 (MCL 333.16226). TIE BAR WITH: HB 4121'23

CA AB3171

Controlled substances: fentanyl.

CA AB892

Sex offenders: registration: solicitation of a minor.

MN SF1826

Payment rates establishment for certain substance use disorder treatment services

MN HF1994

Payment rates established for certain substance use disorder treatment services, and vendor eligibility recodified for payments from the behavioral health fund.