Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF544

Introduced
1/23/23  

Caption

Unlimited Social Security subtraction permission

Impact

The implementation of SF544 could significantly impact state revenue as it may decrease the taxable income of many citizens benefiting from Social Security. The loss of tax revenue is a point of contention because some policymakers are concerned about the implications for state-funded programs. They argue that while helping individuals, the legislation could strain the state budget and adversely affect funding for essential services, including education and healthcare.

Summary

Senate File 544 proposes amendments to the existing Minnesota taxation laws regarding Social Security benefits. The bill allows for an unlimited subtraction of taxable Social Security income, which means that eligible citizens may not have to pay state income tax on their Social Security benefits. This measure is intended to provide financial relief to residents who rely on these benefits, particularly retirees and lower-income individuals who might be disproportionately affected by taxation on fixed incomes.

Contention

Discussions surrounding SF544 include debates on the fairness of such tax policy adjustments. Proponents argue that retirees, who have contributed to Social Security throughout their working lives, should not be subjected to income tax on their benefits. Conversely, opponents claim that providing such a subtraction could be misaligned with broader tax equity, potentially favoring wealthier retirees at the cost of necessary state services. The ongoing discourse reflects broader questions about how best to balance fiscal responsibility with taxpayer relief.

Companion Bills

MN HF557

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

Previously Filed As

MN SF882

Unlimited Social Security subtraction permission

MN SF741

Unlimited Social Security subtraction permission

MN SF492

Unlimited Social Security subtraction permission

MN SF572

Unlimited Social Security subtraction permission

MN SF711

Unlimited Social Security Subtraction permission

MN SF139

Unlimited Social Security subtraction permission

MN SF29

Unlimited Social Security subtraction permission

MN SF95

Unlimited Social Security subtraction permission

MN SF235

Unlimited Social Security subtraction permission

MN SF22

Unlimited Social Security subtraction permission

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 SF1231

Unlimited Social Security income tax subtraction authorization

MN SF1239

Unlimited Social Security income tax subtraction authorization

MN SF1631

Unlimited Social Security subtraction provision

MN SF2011

Unlimited Social Security subtraction provision

MN SF2284

Unlimited Social Security subtraction provision

MN HF173

Income and corporate franchise tax; research credit modified.