MN HF3096

Allows veterans and surviving spouses of veterans to subtract all taxable Social Security benefits received during the taxable year from Minnesota state income tax.

Overrides existing limitations that previously applied to Social Security benefit subtractions based on income thresholds and maximum subtraction amounts.

Defines "veteran" according to Minnesota Statutes section 197.447.

Effective for taxable years beginning after December 31, 2021.

Maintains existing partial Social Security benefit subtraction rules for all other taxpayers based on filing status and provisional income levels.