Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2345

Introduced
3/1/23  

Caption

2021 unemployment compensation income tax subtraction authorization

Impact

If enacted, SF2345 will formally authorize the subtraction of unemployment compensation from taxable income, thus reducing the overall tax liability for eligible individuals. The provisions of the bill are designed to apply retroactively for tax years beginning after December 31, 2020, and before January 1, 2022. This could represent significant financial relief for many individuals who faced economic hardships due to job loss or reduced income while navigating the challenges posed by the COVID-19 pandemic.

Summary

SF2345 is a legislative bill aimed at providing a subtraction from individual income taxes for certain unemployment compensation that was received in 2021. This legislation is particularly relevant to individuals whose unemployment compensation was specified in a ruling from the Minnesota Court of Appeals. The bill indicates a clear intention to ease the tax burden on those who were financially impacted during the pandemic and subsequently received unemployment benefits during the specified tax year.

Contention

The discussions surrounding SF2345 may involve varying perspectives on government intervention in taxation related to unemployment benefits. Supporters are likely to argue that this bill is a crucial step in providing necessary tax relief, highlighting the experience of those adversely affected by the pandemic. On the other hand, there may be concerns raised about the fiscal implications of the bill and its long-term effects on state revenues, especially in times of economic uncertainty.

Companion Bills

MN HF2730

Similar To Individual income tax provisions modified, and subtraction for unemployment compensation received in 2021 provided.

Previously Filed As

MN HF2730

Individual income tax provisions modified, and subtraction for unemployment compensation received in 2021 provided.

MN HB2046

Income tax; credits; subtractions

MN HB1045

Income tax, state; subtraction for veteran retirement compensation.

MN HB2115

Income tax; credits; subtractions

MN HB2274

Income tax; credits; subtractions.

MN SB865

Income tax, state; subtractions of military benefits.

MN HB2524

Income tax, state; subtractions of military benefits.

MN HB2700

Income tax, state; subtractions of military benefits.

MN SF1500

Unlimited Social Security income tax subtraction authorization

MN SF12

Unlimited social security income tax subtraction authorization

Similar Bills

No similar bills found.