ND HB1248

Allows individual North Dakota taxpayers to voluntarily contribute any amount of $1 or more to the veterans' postwar trust fund on their state income tax returns.

Contributions can be added to tax liability owed or deducted from tax refunds otherwise payable to the taxpayer.

Requires the tax commissioner to notify taxpayers about this optional contribution opportunity on individual state income tax returns.

The tax commissioner must transfer all optional contributions to the state treasurer for deposit in the veterans' postwar trust fund.

Effective for taxable years beginning after December 31, 2018.