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ND HB1239

Bill

Official Source

Status

Passed

3/14/2017

Primary Sponsor

Kim Koppelman

Click for details

Origin

House of Representatives

65th Legislative Assembly

AI Summary

  • Allows North Dakota taxpayers to claim an individual income tax deduction equal to the federal exemption for a qualifying child under Section 152 of the Internal Revenue Code for each birth resulting in stillbirth.

  • Requires that a fetal death certificate has been filed under Section 23-02.1-20 in order to claim the deduction.

  • The exemption may only be claimed in the taxable year in which the stillbirth occurred.

  • Effective for taxable years beginning after December 31, 2016.

  • Passed the House 90-0 (4 absent) and the Senate 47-0 (0 absent).

Legislative Description

An individual income tax deduction for a birth resulting in stillbirth; and to provide an effective date.

Last Action

Signed by Governor 03/13

3/14/2017

Committee Referrals

Finance and Taxation1/9/2017

Full Bill Text

No bill text available