ND HB1083

Adds state institutions of higher education and the North Dakota student loan service center to the list of "claimant agencies" authorized to request setoff of income tax refunds for debts owed to the state.

Expands the income tax refund setoff program to include housing authorities by requiring the state housing finance agency to conduct an annual election by September 1st to designate one housing authority as the representative claimant agency for all housing authorities.

The selected housing authority serves as the designated claimant agency during the ensuing calendar year for purposes of submitting debtor information to the tax commissioner and providing required notice to debtors.

Effective for taxable years beginning after December 31, 2018.

Passed the House 79-10 and the Senate 45-0.