ND SB2351

Expands the definition of "qualifying income" for marriage penalty credit purposes to include social security benefits as defined in Internal Revenue Code section 86(d)(1), to the extent included in North Dakota taxable income.

Modifies the income tax exclusion for social security benefits by removing income thresholds and making the exclusion available to all taxpayers who have social security benefits included in their federal adjusted gross income.

Allows taxpayers to reduce their taxable income by the amount of social security benefits included in federal adjusted gross income under Internal Revenue Code section 86.

Effective for taxable years beginning after December 31, 2020.

Passed the North Dakota Senate 46-1 and the House 88-0 during the special session commencing November 8, 2021.