Minnesota 2023-2024 Regular Session

Minnesota House Bill HF2904

Introduced
3/15/23  

Caption

Property tax refund program converted to refundable income tax credit.

Impact

If enacted, the bill would significantly alter sections of Minnesota Statutes relating to income and property tax credit calculations. It specifies new criteria for calculating eligibility and amount of refunds, emphasizing that individuals paying property taxes beyond certain income percentages will be eligible for state refunds. This program shift aims to alleviate the financial burden on lower-income households that may struggle with rising property taxes. The anticipated revenue impact on state funds is also a critical consideration, as the bill authorizes refunds to be issued directly from the general state fund.

Summary

House File 2904 proposes the conversion of Minnesota's property tax refund program into a refundable income tax credit. By modifying existing laws, this bill aims to ensure that individuals who qualify for tax credits can receive refunds if their credits exceed their owed taxes. The changes primarily affect how property taxes and associated refunds are calculated and administered, with specific provisions dedicated to further adjustments for varying household incomes and property tax amounts paid. The primary intent is to streamline the process of receiving financial relief linked to state tax obligations.

Contention

Debate surrounding HF2904 addresses concerns of both efficacy and equity in tax distribution. Proponents argue that the bill's structure promotes tax fairness and provides crucial support for lower-income residents who face increasing housing costs. Conversely, critics raise points about the potential fiscal impact on state budgets, arguing that increased refund payouts could strain financial resources, especially amid fluctuating revenue from taxes. Additionally, the administrative burden on state agencies to adjust to these new calculations and processes is highlighted as a potential source of inefficiency and working challenges.

Companion Bills

MN SF2920

Similar To Windom school district onetime supplemental aid appropriation

Similar Bills

MN SF2920

Windom school district onetime supplemental aid appropriation

MN HF1653

Property tax refunds and individual income tax provisions modified, and renter's credit converted to refundable income tax credit.

MN SF45

Property tax refund program conversion to a refundable income tax credit authorization

MN HF3667

Individual income tax subtraction provided for discharges of indebtedness, and discharges of indebtedness excluded from income for purposes of property tax refund and renter's income tax credit.

MN SF3368

Subtraction for certain discharges of indebtedness provision

MN SF860

Certain discharges of indebtedness subtraction provision and certain discharges of indebtedness from income for purposes of the property tax refund and the renter's income tax credit exclusion provision

MN HF385

Individual income tax subtraction provided for discharges of indebtedness, and certain discharges of indebtedness excluded from income.

MN SF4261

Additional property tax refund conversion into a refundable income tax credit authorization