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ND HB1184
Bill
Status
Introduced
1/7/2011
Primary Sponsor
Bill Amerman
Click for details
AI Summary
- Creates a $2,000 individual income tax deduction for taxpayers who serve as volunteer emergency responders for a full taxable year in North Dakota.
- Allows partial deduction for part-year service calculated as a percentage equal to days served divided by total days in the taxable year.
- Defines "volunteer emergency responder" as either an emergency medical services volunteer under section 23-27-02 and 23-27-04.1, or a volunteer firefighter under section 18-04-07.
- Requires organizations using volunteer emergency responders to maintain and provide rosters to the tax commissioner upon request, including beginning and ending dates of service for each volunteer.
- Effective for taxable years beginning after December 31, 2010.
Legislative Description
A volunteer emergency responder individual income tax deduction; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 32 nays 62
2/15/2011
Committee Referrals
Finance and Taxation1/7/2011
Full Bill Text
No bill text available