The proposed amendments to Senate Bill No. 2093 aim to modify the income tax deduction for retired law enforcement personnel benefits in North Dakota. The bill amends subdivision u of subsection 2 of section 57-38-30.3 of the North Dakota Century Code by redefining who qualifies for the deduction. The previous language that specified the taxpayer must have served a combined total of at least twenty years as a peace officer or have medically retired has been deleted. Instead, the bill introduces the term "qualified retired peace officer," which includes those who have served the required time or have medically retired due to a permanent disability. Additionally, the bill expands the definition of benefits to include those paid to the surviving spouse of a deceased qualified retired peace officer.

Furthermore, the bill provides for retroactive application, meaning the changes will apply to taxable years beginning after December 31, 2023. This retroactive provision ensures that eligible retired law enforcement personnel and their surviving spouses can benefit from the updated tax deductions for the specified years. Overall, the amendments aim to enhance the financial support available to retired law enforcement personnel and their families in North Dakota.

Statutes affected:
PREFILED: 57-38-30.3
Adopted by the Senate Finance and Taxation Committee: 57-38-30.3
FIRST ENGROSSMENT: 57-38-30.3
Prepared by the Legislative Council staff for Representative Hagert: 57-38-30.3
Prepared by the Legislative Council staff for House Appropriations Committee: 57-38-30.3
INTRODUCED: 57-38-30.3