Minnesota 2023-2024 Regular Session

Minnesota House Bill HF835

Introduced
1/25/23  

Caption

Individual income tax provisions modified, and public pension income subtraction provided.

Impact

The key impact of HF835 on state laws involves changes to the taxation framework specifically as it pertains to public pensions. By allowing qualified individuals to subtract certain retirement income from their taxable income, the bill aims to provide a more favorable tax treatment for these individuals. This change is designed to enhance the financial stability of public safety officers and firefighters post-retirement, ensuring that they are adequately supported for their years of service while also encouraging recruitment and retention within these critical sectors.

Summary

HF835 is a legislative proposal aimed at modifying certain individual income tax provisions in the state of Minnesota. The bill introduces a subtraction from individual income tax for specific public pension income received by qualified individuals, which includes public safety officers and firefighters. This provision reflects the state's recognition of the unique service contributions of these individuals and aims to provide them with some financial relief through tax modifications.

Contention

Notably, the bill can evoke different responses among legislators and stakeholders. Proponents of HF835 argue that it recognizes the sacrifices made by public safety personnel and the unique challenges they face transitioning into retirement. However, opponents may express concerns about the fiscal implications of such tax reductions, potentially arguing that they could lead to decreased state revenue. These discussions may also highlight broader issues regarding pension adequacy and the funding of public safety services.

Additional_notes

With the effective date set for taxable years beginning after December 31, 2022, HF835 seeks to make timely tax relief available to eligible retired public safety officers and their surviving spouses, emphasizing community appreciation for their contributions to public safety.

Companion Bills

No companion bills found.

Previously Filed As

MN HF2367

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

MN HF171

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

MN HF2181

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

MN HF300

Social Security; individual income tax provisions modified, and public pension benefit subtraction established.

MN HF2652

Individual income tax provisions modified, and income tax subtraction for volunteer firefighter pension benefits established.

MN HF3327

Individual income tax provisions modified, and subtraction for foreign service retirement pay provided.

MN SF415

Subtraction provision for certain public pension income

MN HF1891

Individual income tax provisions modified, and subtraction for health insurance premiums provided.

MN SF496

Public pension benefit income tax subtraction establishment

MN SF211

Foreign service pension taxable income subtraction

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