Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF854

Introduced
1/27/23  

Caption

Income tax subtraction for health insurance premiums establishment

Impact

If enacted, SF854 will directly modify the tax calculations for individuals by including a subtraction for the amount spent on health insurance premiums. This change not only impacts how much tax revenue the state collects but also serves to make health insurance costs less burdensome for individuals and families. Proponents of the bill believe it could increase the number of individuals who can afford health insurance, thereby positively impacting public health and reducing reliance on state-funded healthcare programs. Furthermore, the effective date for this amendment is set for tax years beginning after December 31, 2022.

Summary

SF854 is a legislative proposal aimed at amending the Minnesota income tax structure by allowing taxpayers to subtract health insurance premiums from their taxable income. This bill proposes specific changes to Minnesota Statutes 2022, specifically targeting sections related to individual income tax. The intention behind this bill is to alleviate the tax burden on residents paying for health insurance, thereby making healthcare more affordable for Minnesotans. By enabling such a subtraction, the bill seeks to enhance financial flexibility for individuals and promote better access to health insurance coverage.

Contention

The proposal does face contention, particularly regarding its long-term financial implications for the state's budget. Critics may argue that while the immediate benefit seems advantageous for taxpayers, the reduction in taxable income could lead to decreased revenue for vital state services. There might be a concern regarding the equity of this tax subtraction, as wealthier individuals could disproportionately benefit compared to low-income families who may not spend as much on health insurance. These discussions emphasize the balance lawmakers must find between providing relief through deductions and ensuring the state's fiscal integrity.

Companion Bills

MN HF1891

Similar To Individual income tax provisions modified, and subtraction for health insurance premiums provided.

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