Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF12

Introduced
1/4/23  

Caption

Unlimited social security income tax subtraction authorization

Impact

If enacted, SF12 would significantly alter state tax law concerning how Social Security benefits are treated in terms of taxable income. The proposal is expected to provide financial relief for many Minnesotans, particularly retirees, who rely heavily on Social Security as a primary source of income. The bill outlines that the maximum allowable subtraction varies by taxpayer status—joint filers, singles, and married individuals filing separately—and establishes thresholds that adjust the benefit based on provisional income levels. This could result in substantial tax savings for those who qualify, given that it increases the tax-exempt portion of Social Security income significantly.

Summary

SF12 proposes an amendment to Minnesota Statutes to authorize an unlimited subtraction for Social Security income from individual income tax. This bill aims to ease the financial burden on retirees and individuals receiving Social Security benefits, allowing them to retain a larger portion of their income. The intent of the bill is to enhance the financial well-being of senior citizens and others dependent on Social Security, thereby possibly improving their quality of life. The bill's provisions include specific maximum subtraction limits based on provisional income, with filers subject to reductions based on their income levels.

Contention

Discussion around SF12 indicates some contention between legislators regarding its implications. Supporters assert that the bill promotes fairness and alleviates financial pressure on retirees, enabling them to keep more of their earnings as they navigate through fixed incomes. Conversely, some opponents argue that the potential loss of tax revenue could impact state-funded programs and services. They emphasize the need for a balanced approach that ensures sustainable funding for state necessities while honoring the concerns of the elderly and low-income families.

Voting_history

On January 30, 2023, the Senate attempted to withdraw SF12 to place it on General Orders; however, the motion did not prevail, resulting in 32 yea votes and 34 nay votes. This illustrates ongoing legislative scrutiny and possible divisions on the bill’s approach and fiscal impacts.

Companion Bills

MN HF1448

Similar To 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 SF2011

Unlimited Social Security subtraction provision

MN SF1231

Unlimited Social Security income tax subtraction authorization

MN SF1239

Unlimited Social Security income tax subtraction authorization

MN HF191

Motor fuels taxes abolished, conforming changes made, money transferred, and money appropriated.

MN HF100

Unlimited Social Security individual income tax subtraction allowed.

MN SF940

Unlimited Social Security subtraction permission