23.0497.02000
Sixty-eighth
Legislative Assembly SENATE BILL NO. 2293
of North Dakota
Introduced by
Senators Meyer, Kannianen
Representatives Dockter, Headland, Nathe, Vetter
1 A BILL for an Act to amend and reenact subdivision g of subsection 2 of section 57-38-30.3 of
2 the North Dakota Century Code, relating to an income tax deduction for military pay; and to
3 provide an effective date.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. AMENDMENT. Subdivision g of subsection 2 of section 57-38-30.3 of the
6 North Dakota Century Code is amended and reenacted as follows:
7 g. Reduced by the amount of military pay received by thea taxpayer as payment for
8 services performed when mobilized under title 10 United States Code federal
9 service as a member of the armed forces of the United States on federal active
10 duty, member of the national guard, or reserve member of the armed forces of
11 the United States, to the extent that military pay is included in North Dakota
12 taxable income of the taxpayer. This subdivision does not apply toFor purposes
13 of this subdivision, "military pay" includes all federal service while attending
14 annualpay for training, basic military training, or professional military education,
15 mobilization, and bonuses and state pay when called to support an emergency
16 on state active duty.
17 SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
18 December 31, 2022.
Page No. 1 23.0497.02000


Statutes affected:
INTRODUCED: 57-38-30.3
Enrollment: 57-38-30.3