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ND SB2147

Bill

Official Source

Status

Passed

4/17/2023

Primary Sponsor

Diane Larson

Click for details

Origin

Senate

68th Legislative Assembly

AI Summary

  • Allows North Dakota income tax deduction for retired law enforcement personnel benefits received by peace officers with at least 20 years of service or those medically retired due to permanent mental or physical disability
  • Deduction limited to the amount of retirement benefits included in federal taxable income
  • Defines "peace officer" as any public servant authorized by law to enforce laws and conduct investigations at federal, state, or local government levels
  • Defines "retired law enforcement personnel benefits" as retirement income from employer-maintained retirement plans attributable to peace officer employment
  • Effective for taxable years beginning after December 31, 2022

Legislative Description

An income tax deduction for retired law enforcement personnel benefits; and to provide an effective date.

Last Action

Filed with Secretary Of State 04/14

4/18/2023

Committee Referrals

Finance and Taxation2/16/2023
Finance and Taxation1/6/2023

Full Bill Text

No bill text available