Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF1631

Introduced
2/20/25  

Caption

Unlimited Social Security subtraction provision

Impact

If enacted, SF1631 will significantly impact state revenue by lowering the tax burden on retirees and those receiving Social Security benefits. This change is anticipated to enhance disposable income for many individuals, potentially stimulating economic activity as they will have more resources to spend on goods and services. Furthermore, the adjustments to the phaseout thresholds for different filing statuses aim to align the tax treatment of Social Security benefits with the financial realities faced by Minnesotans relying on such income.

Summary

Senate File 1631 introduces an unlimited subtraction for Social Security benefits from individual income taxes in Minnesota. The bill amends Minnesota Statutes, allowing taxpayers to exclude a greater portion of their Social Security benefits from taxable income, with specific calculations for both simplified and alternate subtractions based on a taxpayer's adjusted gross income (AGI). By eliminating the restrictions on the subtraction for Social Security benefits, the bill aims to provide financial relief to retirees and individuals reliant on these benefits.

Contention

Discussions surrounding SF1631 may highlight points of contention regarding its fiscal implications, particularly the potential reduction in state tax revenues. Critics may argue that while providing tax relief to beneficiaries is essential, the bill could adversely affect funding for state programs and services that benefit a broader demographic. Advocates for the bill suggest that the long-term benefits outweigh immediate fiscal challenges and emphasize the importance of supporting seniors and retirees in maintaining their quality of life.

Companion Bills

No companion bills found.

Previously Filed As

MN HF828

Unlimited Social Security individual income tax subtraction provided.

MN HF234

Hutchinson Area Transportation Services funding provided for a tempered vehicle and equipment storage and fueling facility, bonds issued, and money appropriated.

MN SF1231

Unlimited Social Security income tax subtraction authorization

MN SF1239

Unlimited Social Security income tax subtraction authorization

MN SF940

Unlimited Social Security subtraction permission

MN SF235

Unlimited Social Security subtraction permission

MN SF22

Unlimited Social Security subtraction permission

MN SF104

Unlimited Social Security taxation subtraction allowance

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 HF828

Unlimited Social Security individual income tax subtraction provided.

MN HF234

Hutchinson Area Transportation Services funding provided for a tempered vehicle and equipment storage and fueling facility, bonds issued, and money appropriated.

MN SF1231

Unlimited Social Security income tax subtraction authorization

MN SF1239

Unlimited Social Security income tax subtraction authorization

MN SF940

Unlimited Social Security subtraction permission

MN SF235

Unlimited Social Security subtraction permission