Minnesota 2023-2024 Regular Session

Minnesota House Bill HF2367

Introduced
3/2/23  

Caption

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

Impact

The adjustments proposed in HF2367 are expected to have a significant impact on Minnesota's taxation landscape, particularly for individuals relying on public pensions. By introducing a subtraction for public pension income, the bill is designed to alleviate financial burden on these individuals, which is crucial in the context of an aging population. However, the bill also brings complexities in terms of eligibility criteria, as taxpayers with provisional incomes exceeding designated thresholds will see their exclusions adjusted accordingly. This could lead to more nuanced tax calculations for those affected.

Summary

House File 2367 seeks to modify individual income tax provisions in Minnesota by creating a public pension benefit subtraction. This legislation primarily focuses on the taxation of public pensions, establishing criteria for taxpayer exclusions based on their provisional income. The bill aims to provide more favorable tax treatment for retirees receiving public pensions, aligning Minnesota's tax framework with similar structures in other states. Stakeholders hope that the modification will facilitate a smoother financial transition for retirees by reducing their taxable income from pensions.

Contention

While many advocates view HF2367 as a necessary step in supporting the financial well-being of retirees, there may be points of contention among lawmakers and stakeholders. Concerns have been raised about the fiscal implications of granting tax subtractions related to public pensions, especially regarding the potential loss of state revenue. Additionally, legislators might debate the thresholds for provisional income that determine eligibility for the pension subtraction, with differing opinions on what constitutes fair treatment for all taxpayers.

Companion Bills

MN SF496

Similar To Public pension benefit income tax subtraction establishment

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