Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF952

Introduced
2/3/25  

Caption

Social Security income subject to tax phase out provision

Impact

The intended outcome of SF952 is to alleviate the tax burden on retirees and individuals receiving Social Security benefits. Proponents of the bill argue that this change is essential for supporting the financial well-being of seniors, thereby allowing them to retain more of their income for personal use. This change would also align Minnesota's tax policy with that of other states that have chosen not to tax Social Security benefits, promoting fairness and competitiveness in the state's tax environment.

Summary

SF952 aims to gradually phase out the taxation of Social Security income for individual taxpayers in Minnesota. The bill proposes adjustments to the state's existing tax structure, particularly focusing on amending section 290.0132 of the Minnesota Statutes to redefine the amounts subject to individual income tax. It introduces a phased approach, where the percentage of taxable Social Security benefits is set to decrease over several years, culminating in full exemption for many taxpayers by 2035.

Contention

While there is widespread support for the concept of reducing tax burdens for seniors, there are concerns about the potential fiscal impact of SF952 on state revenue. Critics fear that the bill could lead to significant reductions in tax income for the state, which may adversely affect funding for essential services. Moreover, there are debates regarding how the phase-out thresholds might disproportionately affect middle-income retirees as they navigate the adjustments. The bill is likely to spark discussions about balancing tax relief with maintaining adequate state revenue.

Companion Bills

No companion bills found.

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