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ND HB1061
Bill
Status
1/3/2019
Primary Sponsor
Shannon Roers Jones
Click for details
AI Summary
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Amends North Dakota Century Code section 57-38-30.3 to expand the income tax deduction for service payments to include active or reserve members of the armed forces in addition to National Guard members.
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Deduction applies to payments received for services performed under federal mobilization (Title 10 United States Code), regardless of whether payment is made to the service member or their surviving spouse.
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Excludes from the deduction payments received for annual training, basic military training, professional military education, or National Guard service.
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Effective for taxable years beginning after December 31, 2018.
Legislative Description
An income tax deduction for service payments received by an active or reserve member of the armed forces or the national guard or a surviving spouse; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 35 nays 54
1/28/2019