Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF1332

Introduced
2/13/25  

Caption

Subtraction provision for overtime pay

Impact

The successful passage of SF1332 would have a significant influence on state tax laws, particularly concerning the taxation of additional earnings from overtime work. By facilitating a subtraction for this category of income, the bill aims to alleviate financial burdens on workers who frequently participate in overtime labor. This change reflects an effort to adapt state tax policy to contemporary labor practices, recognizing the need for a tax structure that accounts for the realities of workforce earnings.

Summary

SF1332 proposes a modification to Minnesota's income taxation system by introducing a subtraction for overtime pay. The bill aims to amend Minnesota Statutes 2024 to provide an income tax subtraction that directly benefits employees who earn overtime compensation. This would encompass wages, salaries, tips, and other forms of compensation accrued from hours worked beyond the standard workweek limits, thereby supporting workers' financial well-being and incentivizing longer working hours without the penalty of higher taxes on earned income.

Contention

While the bill purports to support workers, it could draw criticism regarding the broader implications on state revenue and equity in taxation. Opponents might argue that instituting a tax subtraction for overtime pay could reduce the overall tax base, potentially leading to cuts in essential public services funded by income tax revenues. Additionally, there may be concerns about the fairness of such a policy, questioning if it disproportionately benefits higher-earning individuals who can afford to work overtime while leaving lower-income earners without similar advantages.

Companion Bills

MN HF1365

Similar To Individual income tax subtraction provided for overtime pay.

Similar Bills

No similar bills found.