Minnesota 2023-2024 Regular Session

Minnesota House Bill HF3667

Introduced
2/13/24  

Caption

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.

Impact

The legislation is intended to have a broad impact on state tax law, particularly benefitting low-income earners and those facing financial hardship due to debt. The amendment of Minnesota Statutes sections reflects a focused approach to ensure that individuals can benefit from tax credits without the offset of increased taxable income due to forgiven debts. This change could encourage financial recovery for many residents, particularly in light of economic challenges arising from various factors, including fluctuations in the job market and housing costs.

Summary

House File 3667 introduces significant modifications to Minnesota's tax code concerning discharges of indebtedness. Specifically, the bill aims to provide a subtraction for certain discharges of indebtedness, thereby excluding them from being counted as income for the purposes of property tax refunds and renters' income tax credits. By making these changes, the state seeks to alleviate the financial burden on individuals who have been relieved of debt, enabling them to receive tax benefits without the strain of tax liabilities from their forgiven debts.

Contention

Notable points of contention surrounding HF3667 could arise from concerns about the fiscal implications of the bill. Critics may argue that while the intent is to provide relief, the long-term effects on state revenue should be considered. Questions regarding the balance between providing necessary financial support and maintaining state budget integrity are likely to emerge in discussions. Additionally, if detractors perceive favoritism towards specific groups over others in the benefits provided, it could lead to debates about equity in tax legislation.

Companion Bills

MN SF3368

Similar To Subtraction for certain discharges of indebtedness provision

Similar Bills

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 SF3368

Subtraction for certain discharges of indebtedness provision

MN SF447

Consumer protection restitution account establishment provision, public compensation payments exclusion from certain calculations of income provision, certain data classified as public provision, and appropriation

MN SF2920

Windom school district onetime supplemental aid appropriation

MN HF2904

Property tax refund program converted to refundable income tax credit.

MN SF45

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

MN HF1653

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