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Bill > HF2367


MN HF2367

MN HF2367
Individual income tax provisions modified, and public pension benefit subtraction established.


summary

Introduced
03/02/2023
In Committee
03/02/2023
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; establishing a public pension benefit subtraction; amending Minnesota Statutes 2022, sections 290.0132, by adding a subdivision; 290.091, subdivision 2.

AI Summary

This bill establishes a public pension benefit subtraction for Minnesota individual income tax. It allows taxpayers to subtract a portion of their public pension income from their state taxable income, subject to certain income limits and phaseout rules. The bill also updates the definition of "alternative minimum taxable income" in the state's alternative minimum tax calculation to include the new public pension income subtraction. The provisions of this bill are effective for tax years beginning after December 31, 2022.

Committee Categories

Budget and Finance

Sponsors (18)

Last Action

Author added Davids (on 03/08/2023)

bill text


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