Minnesota 2023-2024 Regular Session

Minnesota House Bill HF730

Introduced
1/23/23  

Caption

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

Impact

The implications of HF730 are substantial for retirees and individuals relying on Social Security as a primary source of income. By enabling a greater subtraction for these benefits, the bill intends to alleviate the tax burden on these vulnerable groups. This could result in increased disposable income for them, allowing for a better quality of life. It is important to note that the bill requires adjustments to the maximum subtraction and threshold amounts periodically as outlined in existing tax regulations, ensuring that these limits remain aligned with economic conditions.

Summary

HF730 is a piece of legislation focused on modifying individual income tax provisions in the state of Minnesota. A significant feature of the bill is the allowance of an unlimited subtraction for Social Security benefits, which aims to provide financial relief to those receiving such benefits. This change affects the way taxable income is calculated for individuals, specifically relating to how Social Security benefits are treated under state law. The bill simplifies tax calculations for individuals receiving Social Security by removing caps that previously limited the amount that could be deducted from taxable income.

Conclusion

Overall, HF730 is a strategic legislative effort to modernize the treatment of Social Security benefits in state taxation, demonstrating a commitment to assist senior residents and individuals with disabilities. As debates around the bill progress, stakeholders will likely weigh its potential benefits against the economic ramifications for the state's budget and the broader implications for tax equity.

Contention

Discussions around HF730 may highlight points of contention particularly regarding its impact on state revenue and the equitable treatment of various income levels. Some lawmakers may express concerns about the fiscal implications of allowing an unlimited subtraction, suggesting that it could lead to significant revenue loss for the state. Opponents may argue that while the bill supports individuals who are economically vulnerable, it could inadvertently create disparities in the overall tax structure that affect lower-income individuals who do not receive Social Security.

Companion Bills

MN SF492

Similar To Unlimited Social Security subtraction permission

Previously Filed As

MN HF199

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

MN HF604

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

MN HF131

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

MN HF1217

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

MN HF701

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

MN HF655

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

MN HF516

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

MN HF557

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

MN HF57

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

MN HF153

Individual income tax provisions modified, and unlimited Social Security subtraction allowed.

Similar Bills

MN SF1159

Veterans and surviving spouses taxable Social Security benefits full subtraction provision

MN HF1015

Social Security benefits for veterans and surviving spouses provided a full subtraction.

MN HF1000

Unlimited Social Security individual income tax subtraction provided.

MN HF828

Unlimited Social Security individual income tax subtraction provided.

MN SF1631

Unlimited Social Security subtraction provision

MN HF760

Unlimited Social Security subtraction allowed.

MN SF22

Unlimited Social Security subtraction permission

MN HF173

Income and corporate franchise tax; research credit modified.