Loading chat...

MN SF131

Bill

Status

Introduced

1/11/2023

Primary Sponsor

Jason Rarick

Click for details

Origin

Senate

93rd Legislature 2023-2024

AI Summary

  • Expands the income tax subtraction for military retirement pay under Minnesota Statutes 290.0132, subdivision 21
  • Adds new subtraction eligibility for federal employee retirement system pensions (U.S. Code title 5, chapter 84) multiplied by the taxpayer's military service ratio
  • Adds new subtraction eligibility for civil service retirement system pensions (U.S. Code title 5, chapter 83, subchapter III) multiplied by the taxpayer's military service ratio
  • Defines "military service ratio" as the years of service credited for military service divided by total service credited under the applicable federal code section
  • Effective for taxable years beginning after December 31, 2022

Legislative Description

Subtraction expansion for military retirement pay

Last Action

Author added Nelson

1/12/2023

Committee Referrals

Taxes1/11/2023

Full Bill Text

No bill text available