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S.F. No. 1175 - Subtraction of Social Security Benefits
Author: Senator Ann H. Rest
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: February 21, 2017


This bill provides a subtraction of taxable Social Security benefits for purposes of calculating Minnesota taxable income, beginning in tax year 2017. The subtraction is allowed in the following amounts, whichever is less:

  • Married couples filing jointly: $1,600 or amount of taxable benefits;
  • Single or head-of-household filer: $1,250 or amount of taxable benefits; and
  • Married couples filing separately: $800 or amount of taxable benefits.

The bill also provides a corresponding subtraction for purposes of calculating Minnesota alternative minimum tax (AMT).

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