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Committee passes House File 100 as amended to Ways and Means after extended debate on Social Security tax exemption
Summary
After an extended public hearing with dozens of speakers and several public witnesses, the House Tax Committee approved House File 100 as amended and moved it to Ways and Means by roll call (12 yes, 10 no, 1 absent). The bill would eliminate state income taxation on federally taxable Social Security benefits.
Representative Dan Repinski introduced House File 100, which would provide a full state income tax subtraction for federally taxable Social Security benefits. The committee received extensive testimony from members of the public, advocacy groups and nonpartisan staff before passing the bill, as amended, to the Ways and Means Committee on a roll call vote.
Nonpartisan staff explained an amendment (A1) that reinserts a definition of "Social Security benefits" by reference to the Internal Revenue Code. House Research described the oral amendment as re‑introducing existing language that defines the phrase for the subtraction. The committee adopted that technical amendment by voice and then heard public testimony for and against full exemption.
Public witnesses included Arlene Datu of ISAIAH and Seniors for the Future, who opposed the bill and described it as a tax cut that would disproportionately benefit the wealthiest 20% of Social Security recipients and cost the state more than $1 billion per biennium. "This proposed tax cut requires an ongoing cost of more than $1,000,000,000 per biennium," she said. Eric Bernstein, director of the coalition We Make Minnesota, and Nan Madden of the Minnesota Budget Project also testified in opposition, warning of the bill’s cost and distributional effects. Supporters including Representative Repinski and several members who spoke at the committee hearing argued the change would help seniors on fixed incomes and make Minnesota more competitive with states that do not tax Social Security income.
Nonpartisan revenue staff summarized the Department of Revenue revenue analysis in members’ packets: an estimated general fund revenue reduction of $390,700,000 in fiscal 2026 and $415,700,000 in fiscal 2027, growing in later years to roughly $437,300,000 in 2028 and $456,000,000 in 2029 (estimates based on the November forecast). House Research provided additional forward‑looking cost projections for full repeal across later biennia.
After final discussion, Chair Davids moved that House File 100, as amended, be passed and sent to the Ways and Means Committee. The committee voted by roll call: 12 yes, 10 no, 1 absent. The legislative assistant recorded "there being 12 eyes, 10 nays, and 1 absent; House File 100 as amended is passed and will be sent to the Ways and Means Committee." The committee chair said the discussion was not over and noted the bill will move to Ways and Means for further consideration.
