The bill proposes significant amendments to the North Dakota Century Code, focusing on technical corrections, clarifications, and updates to various definitions and references. Key insertions include new definitions for terms such as "children," "coal," "compound interest," "corporate surety," and "good faith," as well as clarifications to the definition of "qualified elector." The bill also introduces new terms like "value" and "third persons," while repealing outdated sections that contain improper or obsolete references. Additionally, it addresses laws related to sexual offenders, domestic violence, and the petroleum tank release compensation fund, aiming to modernize the legal framework within the state.

Moreover, the bill includes provisions for eligible state employees to transfer to a defined contribution retirement plan, with an additional employer contribution of $3,333 annually for up to three years for those who make the transfer. It also amends tax provisions 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 adjusted to include various deductions related to military pay and organ donation expenses. The bill specifies that the tax adjustments will take effect for taxable years beginning after December 31, 2024, and ensures that any disqualifying provisions under federal tax law will not apply.

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