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MN SF5449

Bill

Status

Introduced

4/18/2024

Primary Sponsor

Jordan Rasmusson

Click for details

Origin

Senate

93rd Legislature 2023-2024

AI Summary

  • Adds a new income subtraction for qualified distributions from retirement plans and individual retirement accounts for Minnesota residents age 65 and older.
  • Married couples filing jointly can subtract up to $150,000 of qualified distributions received in a taxable year.
  • Single filers and all other taxpayers age 65 and older can subtract up to $75,000 of qualified distributions received in a taxable year.
  • Qualified distributions include payments from Internal Revenue Code section 401 qualified retirement plans and section 408 individual retirement accounts.
  • The provision is effective for taxable years beginning after December 31, 2023.

Legislative Description

Certain retirement plans subtraction of income provision

Last Action

Referred to Taxes

4/18/2024

Committee Referrals

Taxes4/18/2024

Full Bill Text

No bill text available