Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF211

Introduced
1/16/25  

Caption

Foreign service pension taxable income subtraction

Impact

The implementation of SF211 is expected to have a positive fiscal impact on eligible retirees by reducing their taxable income, which could lead to lower overall tax liabilities. This provision aims to recognize the contributions of those who served in foreign positions, encouraging a favorable financial environment for retirees in the foreign service sector. By easing the tax burden on this group, the bill aligns with efforts to support veterans and retired federal employees.

Summary

SF211 proposes a significant amendment to the Minnesota tax code by introducing a subtraction for foreign service pension income. This bill allows individuals receiving pension or retirement pay from the federal government for service in the foreign service to subtract a portion of their pension income from their taxable income. Specifically, the subtraction amount is calculated based on the years of foreign service in relation to the total years of civil service. The effective date for this tax subtraction is set for taxable years beginning after December 31, 2024.

Contention

While SF211 has garnered support among legislators sympathetic to the needs of retired federal employees, there may be points of contention regarding its fiscal implications for the state. Critics could argue that tax subtractions, while beneficial to a specific group, may contribute to an overall reduction in state revenue, potentially affecting budget allocations for public services. The debate may center on balancing fiscal responsibility with the need to provide tax relief for certain demographic groups, particularly those with a strong public service background.

Companion Bills

MN HF1632

Similar To Foreign service pension income subtraction provided.

Similar Bills

MN HF1994

Payment rates established for certain substance use disorder treatment services, and vendor eligibility recodified for payments from the behavioral health fund.

MN SF1826

Payment rates establishment for certain substance use disorder treatment services

TX SB465

Relating to a public database maintained by the comptroller of information about certain political subdivisions.

CA AB387

Juries: voir dire: probation officers.

MN HF617

Construction materials used for road construction or repair provided an exemption if purchased by contractors.

MN HF176

Sales and use tax exemption provided for all school supplies.

MN SF1724

Exemption provisions modification for construction materials by certain contractors

MN HF1248

Sales and use tax exemption provisions modified for construction materials purchased by certain contractors.