Minnesota 2023-2024 Regular Session

Minnesota House Bill HF2976

Introduced
3/20/23  

Caption

Property taxes and individual income taxes modified, homestead property tax provisions modified, state general levy reduced, unlimited Social Security subtraction allowed, income tax rates decreased, temporary refundable child credit established, direct payments to individuals provided, and money appropriated.

Impact

If enacted, HF2976 will impact numerous state laws surrounding taxation and property valuation. The increase in the valuation limit for agricultural properties aims to support farmers and is intended to enhance the state's agricultural sector. Additionally, the proposed changes to income tax rates will likely alter the tax burden for individual taxpayers, potentially reducing liabilities across various income brackets, which has implications for budget forecasts and state revenue streams.

Summary

HF2976 focuses on substantial modifications to property and individual income taxes in Minnesota. The bill proposes to increase the first-tier valuation limit for agricultural homestead properties from $1,140,000 to $3,500,000, while also introducing various adjustments to homestead and general property taxes. Notably, it includes provisions for an unlimited subtraction of Social Security income for taxpayers, a decrease in income tax rates across multiple brackets, and the establishment of a temporary refundable child credit aimed at alleviating tax burdens for families.

Contention

Key points of contention surrounding HF2976 include the financial implications for the state budget and concerns over significant deductions replacing revenue. Critics may point to the potential reduction in state income through the unlimited subtraction of Social Security benefits and reduced general levy as factors that could strain public services and programs funded through tax revenues. The implementation of the direct payment for individuals, while beneficial to many, raises questions regarding the sustainability of such measures in an evolving economic landscape.

Companion Bills

MN SF2981

Similar To Tax provisions modifications

Similar Bills

MN SF3127

Property taxes and individual income taxes modification

MN SF2981

Tax provisions modifications

MN HF3171

Property taxes and individual income taxes modified, first-tier valuation limit for agricultural homestead properties modified, tier limits for homestead resort properties increased, homestead market value exclusion modified, state general levy reduced, unlimited Social Security subtraction allowed, temporary refundable child credit established, and money appropriated.

MN HF3045

Income and property tax provisions modified, unlimited subtraction allowed for Social Security income, first and second tier income tax rates reduced by one percentage point, direct payments to taxpayers provided, valuation limit modified for property and homestead market value exclusion increased, and refundable child credit allowed.

MN SF4091

Various tax provisions modification

MN HF4302

Individual income and corporate franchise taxes, sales and use taxes, property taxes and local government aids, and other miscellaneous taxes and tax-related provisions policy and technical changes made.

MN HF1938

Tax finance and policy bill.

MN SF1811

Omnibus Tax bill