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Bill > HF655


MN HF655

MN HF655
Individual income tax provisions modified, and unlimited Social Security subtraction allowed.


summary

Introduced
01/23/2023
In Committee
01/23/2023
Crossed Over
Passed
Dead
05/20/2024

Introduced Session

93rd Legislature 2023-2024

Bill Summary

A bill for an act relating to taxation; individual income; allowing an unlimited Social Security subtraction; amending Minnesota Statutes 2022, section 290.0132, subdivision 26.

AI Summary

This bill removes the existing limits on the Social Security benefits subtraction for individual income tax in Minnesota. Prior to this change, the subtraction was capped at $5,150 for married couples filing jointly and $4,020 for single or head-of-household filers, with the maximum subtraction reduced based on the taxpayer's provisional income. The bill now allows an unlimited subtraction for all Social Security benefits received, effective for tax years beginning after December 31, 2022.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

Author added Knudsen (on 01/30/2023)

Taxonomy

Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform
Social Welfare
  • ‐ Retirement Issues

bill text


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