Senate Counsel, Research
and Fiscal Analysis
Minnesota Senate Bldg.
95 University Avenue W. Suite 3300
St. Paul, MN 55155
(651) 296-4791
Tom Bottern
State of Minnesota
S.F. No. 286 - Phased-in Subtraction of Social Security Benefits
Author: Senator Karin Housley
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: February 21, 2017


This bill provides a subtraction of Social Security benefits for purposes of calculating Minnesota taxable income, beginning in tax year 2017. The subtraction in 2017 is ten percent of benefits, and the subtraction increases by ten percentage points every year until the percentage reaches 100 percent. Also provides a corresponding subtraction for purposes of calculating Minnesota alternative minimum tax (AMT).

Check on the status of this bill
Back to Senate Counsel and Research Bill Summaries page

This page is maintained by the Office of Senate Counsel, Research, and Fiscal Analysis for the Minnesota Senate.
Last review or update: 02/21/2017
If you see any errors on this page, please e-mail us at