Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF4902

Introduced
3/26/26  

Caption

Firefighter pension income taxation subtraction establishment

Impact

If enacted, SF4902 would positively impact retired firefighters by reducing their taxable income, which in turn could enhance their financial stability during retirement. This amendment is anticipated to benefit those who have dedicated their careers to public safety and may encourage more individuals to pursue a career in firefighting by potentially improving the overall compensation package for the profession.

Summary

Senate File 4902 proposes a subtraction from individual income tax specifically for firefighter pension income. The bill amends Minnesota Statutes 2024, section 290.0132, to establish that income received as annuity or lump-sum payment from public retirement plans based on firefighting service will be considered a subtraction when calculating taxable income. This is intended to provide financial relief to retired firefighters receiving such pensions.

Contention

While there may be support for the bill, discussions surrounding the taxation of pensions often involve debates over equity and fairness in the tax system. Critics might argue about the implications of such tax benefits on state revenue and whether similar deductions should be extended to other professions or public service roles. Furthermore, ensuring funding for these benefits could raise concerns regarding budget allocations in the state legislature.

Companion Bills

MN HF4574

Similar To Individual income tax subtraction for firefighter pension income established.

Previously Filed As

MN SF4903

Volunteer firefighter pension income taxation subtraction establishment

MN HF4574

Individual income tax subtraction for firefighter pension income established.

MN HF4573

Individual income tax subtraction for volunteer firefighter pension income established.

MN SF211

Foreign service pension taxable income subtraction

MN SF431

Volunteer fire and rescue workers income tax subtraction establishment

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 SF1603

Health facility parking income tax subtraction establishment provision

MN SF2293

Critical access dental clinics employee student loan payments income tax subtraction establishment provision

MN HF4713

Income tax subtraction for medals and prizes provided.

Similar Bills

No similar bills found.