Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1961

Introduced
2/20/23  

Caption

Itemized deduction for mortgage interest on a second home disallowance; home ownership assistance program appropriation

Impact

The proposed changes to the taxation of second homes could have significant implications for homeowners and the real estate market in Minnesota. By removing the tax deduction, the bill aims to promote greater equity in tax policy. It could, however, dissuade potential buyers from investing in second homes, as the financial incentives would be reduced. This may lead to a cooling of the market for vacation properties and impact the overall demand within certain areas, particularly those reliant on tourism.

Summary

SF1961 is a legislative proposal from the Minnesota State Legislature that aims to modify tax regulations concerning individual income. Specifically, the bill disallows itemized deductions for mortgage interest on a second home, which would align Minnesota's tax code with certain federal stipulations. This change seeks to close loopholes that have allowed homeowners to benefit disproportionately from such deductions and could potentially lead to increased tax revenues for the state.

Contention

Notably, the bill could spark contention among various stakeholders, including real estate agents, homeowners with second properties, and fiscal conservatives who may argue that the removal of the deduction is an overreach of taxation. Proponents of the bill may argue that these changes are necessary to ensure a fair taxation system that benefits broader segments of the population, while opponents may see it as punitive against middle-class families who own second homes for personal use or investment purposes. The debate will likely revolve around the balance of state revenue needs and the protection of homeowners' rights.

Companion Bills

MN HF1936

Similar To Individual income tax provisions modified, itemized deduction disallowed for mortgage interest on second home, home ownership assistance program funding provided, and money appropriated.

Previously Filed As

MN HF1936

Individual income tax provisions modified, itemized deduction disallowed for mortgage interest on second home, home ownership assistance program funding provided, and money appropriated.

MN HF1379

Individual income tax provisions modified, and itemized deduction disallowed for mortgage interest on second home.

MN AB946

Home Purchase Assistance Fund: personal income taxation: mortgage interest deduction.

MN AB1905

Housing and Homeless Response Fund: personal income taxation: mortgage interest deduction.

MN AB2616

Personal income tax: mortgage interest deduction.

MN HF3140

Individual income tax provisions modified, and itemized and standard deduction phaseout rate modified.

MN AB1932

Personal income tax: mortgage interest deduction.

MN SB142

Relating To The Mortgage Interest Deduction.

MN SB142

Relating To The Mortgage Interest Deduction.

MN SB2255

Relating To The Mortgage Interest Deduction.

Similar Bills

No similar bills found.