Minnesota 2025-2026 Regular Session

Minnesota House Bill HF828

Introduced
2/17/25  

Caption

Unlimited Social Security individual income tax subtraction provided.

Impact

The proposed legislation, effective for taxable years beginning after December 31, 2024, is intended to align Minnesota's taxation system more closely with the support structures for older adults in the state. It is expected to ease the financial burden on retirees, who often rely heavily on fixed incomes from Social Security benefits. By allowing for an unlimited subtraction, the bill aims to enhance the overall economic well-being of its beneficiaries and potentially assist in the retention of older residents in Minnesota, which could counterbalance demographic shifts towards a younger populace elsewhere.

Summary

House File 828 proposes significant amendments to the Minnesota income tax legislation by introducing an unlimited subtraction for Social Security benefits for individuals. The bill aims to provide tax relief specifically targeted at those receiving Social Security, which is particularly beneficial for retirees and older residents, allowing them to retain more of their income without state taxation. The specific provisions include phased adjustments based on different income thresholds for various filing statuses, effectively ensuring that higher earners can still benefit from the tax subtraction up to certain limits.

Contention

While supporters of HF828 argue it is a crucial step towards recognizing and providing for seniors in the tax code, there may be contention surrounding its fiscal implications for state revenue. Critics might express concern that such tax concessions could lead to reduced funding for essential state services and programs, particularly those targeting low-income populations or public infrastructure. Therefore, the ongoing debate may center around the balance between providing tax relief for seniors versus ensuring the overall health of the state's budget and service availability.

Companion Bills

No companion bills found.

Previously Filed As

MN SF2011

Unlimited Social Security subtraction provision

MN HF2081

Unlimited Social Security income tax subtraction provided.

MN SF1631

Unlimited Social Security subtraction provision

MN HF1000

Unlimited Social Security individual income tax subtraction provided.

MN SF2284

Unlimited Social Security subtraction provision

MN SF22

Unlimited Social Security subtraction permission

MN SF104

Unlimited Social Security taxation subtraction allowance

MN SF1239

Unlimited Social Security income tax subtraction authorization

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 SF2011

Unlimited Social Security subtraction provision

MN HF2081

Unlimited Social Security income tax subtraction provided.

MN SF1631

Unlimited Social Security subtraction provision

MN HF1000

Unlimited Social Security individual income tax subtraction provided.

MN SF2284

Unlimited Social Security subtraction provision

MN SF22

Unlimited Social Security subtraction permission