Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF15

Introduced
1/4/23  

Caption

Full Social Security benefit subtraction and public pension benefit subtraction establishment

Impact

The enactment of SF15 would have a significant impact on state laws regarding taxation on pension benefits in Minnesota. By allowing deductions for public pension income, the bill is designed to alleviate the tax burden on retirees, making it more favorable for older residents. This could potentially result in a higher net income for retirees who rely on Social Security and pension benefits as their main sources of income. Furthermore, the bill aims to promote fairness in taxation, as it adjusts for income levels thus safeguarding lower-income taxpayers from excessive taxation on their retirement income.

Summary

SF15 is a legislative bill aimed at amending the Minnesota Statutes to establish a public pension benefit subtraction from individual income tax. The bill includes provisions that allow certain taxpayers to deduct a portion of their taxable Social Security benefits and public pensions based on their provisional income levels. Specifically, for married fiers, the bill stipulates a maximum subtraction of $5,150 and for single filers, $4,020. The amounts are subject to reduction based on income thresholds, ensuring that the benefits are targeted to lower-income individuals while providing financial relief in the form of tax reductions for retirees.

Contention

During discussions surrounding SF15, multiple points of contention were noted among legislators. Supporters of the bill argue that it is an essential step towards providing a more equitable tax framework for Minnesota's aging population, which could help retain retirees within the state by making it more financially viable for them to live there. Conversely, opponents expressed concerns that such tax exemptions could lead to a decline in state revenue, possibly affecting funding for essential services. Additionally, discussions revealed differing opinions on whether the provisions sufficiently address the needs of all potential beneficiaries, prompting calls for a more comprehensive approach to retirement income taxation.

Companion Bills

MN HF300

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

Similar Bills

MN HF171

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 SF16

Full Social Security benefit subtraction and public pension benefit subtraction establishment

MN SF17

Full Social Security benefit subtraction and public pension benefit subtraction establishment

MN HF2181

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

MN SF3174

Public pension benefit subtraction establishment

MN HF1217

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

MN SF1500

Unlimited Social Security income tax subtraction authorization