Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF492

Introduced
1/23/23  

Caption

Unlimited Social Security subtraction permission

Impact

By amending the existing statutes, SF492 seeks to provide greater financial relief to retirees and individuals relying on Social Security benefits. Previously, individuals faced limitations on the amount they could subtract from their taxable income based on their provisional income. With an unlimited subtraction, the bill could lead to reduced tax liabilities for many residents, thereby fostering better financial security for those who depend on such benefits.

Summary

Senate File 492 (SF492) proposes an amendment to the Minnesota Statutes, specifically regarding individual income tax laws related to Social Security benefits. The bill allows for an unlimited subtraction of taxable Social Security benefits. This change impacts the manner in which the state taxes Social Security income, potentially allowing more taxpayers, especially retirees, to benefit from this subtraction, which previously had limitations based on income thresholds.

Contention

However, the bill has drawn attention and sparked debates among lawmakers regarding its potential economic implications. Supporters argue that allowing an unlimited subtraction supports vulnerable populations and acknowledges the contributions of seniors to society. Conversely, opponents express concerns over the revenue implications for the state's budget. They argue that while the relief for taxpayers is crucial, the broader economic impact could strain resources if significant tax revenues are lost due to the unlimited subtraction policy. The discussions highlight a clash of priorities between supporting individual taxpayers and maintaining state financial health.

Companion Bills

MN HF730

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 SF940

Unlimited Social Security subtraction permission

MN SF1631

Unlimited Social Security subtraction provision

MN SF1239

Unlimited Social Security income tax subtraction authorization

MN HF2081

Unlimited Social Security income tax subtraction provided.

MN HF760

Unlimited Social Security subtraction allowed.

MN HF828

Unlimited Social Security individual income tax subtraction provided.