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ND SB2093

Bill

Status

Engrossed

1/17/2025

Primary Sponsor

Diane Larson

Click for details

Origin

Senate

69th Legislative Assembly

AI Summary

  • Extends North Dakota's income tax deduction for retired law enforcement benefits to include surviving spouses of deceased qualified retired peace officers

  • Defines "qualified retired peace officer" as someone who served at least 20 years as a peace officer OR medically retired with a certificate due to permanent mental or physical disability

  • Covers retirement income from employer-maintained retirement plans attributable to the peace officer's law enforcement employment

  • Applies retroactively to taxable years beginning after December 31, 2023

Legislative Description

An income tax deduction for retired law enforcement personnel benefits; and to provide for retroactive application.

Last Action

Second reading, failed to pass, yeas 11 nays 35

5/1/2025

Committee Referrals

Appropriations4/11/2025
Finance and Taxation2/13/2025
Finance and Taxation1/7/2025

Full Bill Text

No bill text available