This bill amends section 57-38-59 of the North Dakota Century Code, which pertains to the withholding of income taxes from employee wages. The key change introduced in the bill is the addition of a new provision that states, "Notwithstanding other provisions in this section, unless otherwise instructed by a taxpayer, an employer may not, for income tax purposes, withhold or deduct tax from wages described under subdivision g of subsection 2 of section 57 - 38 - 30.3." This insertion clarifies that certain wages will not be subject to withholding unless the taxpayer provides specific instructions.

The bill also establishes an effective date, stating that the changes will apply to taxable years beginning after December 31, 2025. This timeline allows for a transition period for employers and taxpayers to adjust to the new withholding regulations as outlined in the amended law.

Statutes affected:
INTRODUCED: 57-38-59
PREFILED: 57-38-59