Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2479

Introduced
3/2/23  

Caption

Income tax subtraction establishment volunteer firefighter pension benefits

Impact

The potential impact of SF2479 on state laws is significant, particularly in the realm of tax policy. If enacted, this law would permit volunteer firefighters to reduce their taxable income by the amount received in pension benefits, which could lead to increased disposable income for those retirees. This change could also encourage local municipalities to invest more in volunteer firefighting services, as the financial benefits may attract more volunteers. Overall, the bill represents a shift towards enhancing the financial security of those who dedicate their time and effort to public safety.

Summary

SF2479 is a proposed piece of legislation aimed at establishing an income tax subtraction specifically for pension benefits received by volunteer firefighters. This initiative reflects an effort to recognize and support the contributions of volunteer firefighters, who often serve their communities without financial compensation for their efforts. By allowing a tax subtraction for these pension benefits, the bill seeks to alleviate some financial burden on these individuals and incentivize more citizens to participate in volunteer firefighting initiatives.

Contention

While the bill has notable support for its intention to benefit volunteer firefighters, it may also face challenges related to state budgeting and fiscal policy. Some legislators may be concerned about the implications of allowing such tax subtractions on overall state revenue. It is essential to weigh the benefits of supporting volunteer firefighters against the potential decrease in state revenue from tax collections. Ensuring a balanced approach that secures funding for essential services while supporting volunteerism will likely be a key part of the discussion surrounding SF2479.

Companion Bills

MN HF2652

Similar To Individual income tax provisions modified, and income tax subtraction for volunteer firefighter pension benefits established.

Previously Filed As

MN SF4903

Volunteer firefighter pension income taxation subtraction establishment

MN SF4902

Firefighter pension income taxation subtraction establishment

MN SF211

Foreign service pension taxable income subtraction

MN HF4573

Individual income tax subtraction for volunteer firefighter pension income established.

MN HF1632

Foreign service pension income subtraction provided.

MN SF2263

Income tax subtractions for overtime pay, tips income, bonuses, and winnings from nonprofit lawful gambling organizations establishment

MN SF431

Volunteer fire and rescue workers income tax subtraction establishment

MN HF4574

Individual income tax subtraction for firefighter pension income established.

MN HB2076

Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.

MN HB991

Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.

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