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ND HB1324

Bill

Official Source

Status

Introduced

1/13/2025

Primary Sponsor

Daniel Johnston

Click for details

Origin

House of Representatives

69th Legislative Assembly

AI Summary

  • Creates a North Dakota state income tax deduction for cash and noncash tips earned by employees at food or beverage service establishments
  • Deduction applies only to tip income that was already included in the employee's federal taxable income
  • Defines "food or beverage service establishment" as a business primarily engaged in selling prepared food or beverages for on-premises consumption (e.g., restaurants, bars)
  • Effective for taxable years beginning after December 31, 2024

Legislative Description

An income tax deduction for cash and noncash tips received by a food or beverage service establishment employee; and to provide an effective date.

Last Action

Second reading, failed to pass, yeas 23 nays 71

1/22/2025

Committee Referrals

Finance and Taxation1/13/2025

Full Bill Text

No bill text available