The bill proposes significant amendments to the North Dakota Century Code, focusing on technical corrections, clarifications, and updates to definitions. It introduces new definitions for terms such as "children," "coal," "compound interest," "corporate surety," and "good faith," while also clarifying the definition of "qualified elector" and adding terms like "value" and "third persons." Additionally, the bill repeals several outdated sections of the code that contain improper or obsolete references. It also addresses laws related to sexual offenders, domestic violence, and the petroleum tank release compensation fund, as well as outlining the responsibilities of the state auditor regarding performance audits of job service North Dakota.

Moreover, the bill includes provisions for eligible state employees to transfer to a defined contribution retirement plan, with state employers required to contribute an additional annual amount of $3,333 for up to three years for those who opt for this transfer. It also amends tax regulations for disabled veterans and surviving spouses, removing the requirement for the spouse to be unremarried to claim certain credits. The definition of "North Dakota taxable income" is revised to encompass various deductions and adjustments, including military pay and contributions to higher education savings plans. The bill repeals outdated sections of the code and sets an effective date for the new tax provisions starting from taxable years after December 31, 2024.

Statutes affected:
PREFILED: 1-01-49, 12.1-32-15, 14-07.6-01, 18-01-36, 27-20.3-16, 45-13-01, 49-02-02, 52-02-18, 54-10-28, 54-52.6-02.2, 57-02-08.8, 57-38-30.3, 57-40.5-03
Enrollment: 1-01-49, 12.1-32-15, 14-07.6-01, 18-01-36, 27-20.3-16, 45-13-01, 49-02-02, 52-02-18, 54-10-28, 54-52.6-02.2, 57-02-08.8, 57-38-30.3, 57-40.5-03
INTRODUCED: 1-01-49, 12.1-32-15, 14-07.6-01, 18-01-36, 27-20.3-16, 45-13-01, 49-02-02, 52-02-18, 54-10-28, 54-52.6-02.2, 57-02-08.8, 57-38-30.3, 57-40.5-03