Unlimited Social Security individual income tax subtraction allowed.
HF 100 would amend Minnesota tax law to allow taxpayers to subtract the full amount of their Social Security benefits from their state taxable income, removing previous limits. Currently, Minnesota caps this subtraction at $5,840 for joint filers, $4,560 for singles, and lower amounts for separate filers. The bill eliminates these maximums, meaning eligible taxpayers could deduct all their Social Security benefits without reduction. It directly affects Minnesota residents receiving Social Security income who file state tax returns. The change takes effect for taxable years beginning after December 31, 2024.
Bill status
in committee
1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 10, 2025
Last action Mar 12, 2026
Maddy AI version diff · 1 comparison
What changed between versions
Introduction
→
1st Engrossment
·
3 edits
·
Feb 17, 2025
MINOR
The bill was updated from its introduction to its first engrossment, reflecting a revision in the legislative process. The most significant substantive change is the addition of a specific legal definition for 'Social Security benefits,' ensuring they are calculated according to federal Internal Revenue Code standards. A minor formatting adjustment was also made to the opening clause of the Social Security subtraction provision.
Scope change
The scope of the bill remains focused on individual income taxation and the Social Security subtraction, but the definition of eligible benefits is now explicitly tied to federal law.
DEFINITION
Added a new subsection defining 'Social Security benefits' to align with section 86(d)(1) of the Internal Revenue Code, clarifying exactly which payments qualify for the tax subtraction.
TECHNICAL
Modified the introductory clause of the Social Security subtraction section to include a lettered subsection (a), organizing the text for clarity.
Added new numbered sections (2.24 and 2.25) to the bill's table of contents.
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
9
Key actions
1
Committee
1
Feb 17, 2025
Lower · Passed
Committee report, to adopt as amended and re-refer to Ways and Means
lower
Feb 10, 2025
Introduced
Introduction and first reading, referred to Taxes
lower
1 primary · 8 co-sponsors
Sponsors
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