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S.F. No. 424 - Subtraction of Social Security Benefits
Author: Senator Warren Limmer
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: February 21, 2017


This bill provides a full subtraction of Social Security benefits for purposes of calculating Minnesota taxable income, and provides a corresponding subtraction for purposes of calculating Minnesota alternative minimum tax (AMT). Effective beginning in tax year 2017.

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