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MN SF544

Bill

Status

Introduced

1/23/2023

Primary Sponsor

Steve Drazkowski

Click for details

Origin

Senate

93rd Legislature 2023-2024

AI Summary

  • Allows an unlimited subtraction of taxable Social Security benefits received by Minnesota taxpayers in the taxable year.
  • Removes the current maximum subtraction limits of $5,150 for married taxpayers filing jointly and $4,020 for single or head-of-household taxpayers.
  • Eliminates the 20 percent phase-out of the subtraction based on provisional income thresholds ($78,180 for joint filers and $61,080 for single filers).
  • Maintains separate provisions for married taxpayers filing separate returns at one-half the maximum subtraction for joint returns.
  • Effective for taxable years beginning after December 31, 2022.

Legislative Description

Unlimited Social Security subtraction permission

Last Action

Referred to Taxes

1/23/2023

Committee Referrals

Taxes1/23/2023

Full Bill Text

No bill text available