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 limited the deduction to taxpayers who served a combined total of at least twenty years as peace officers or who medically retired has been deleted. Instead, the bill introduces a broader definition of "qualified retired peace officer," which now includes retired law enforcement personnel benefits paid to the surviving spouse of a deceased qualified retired peace officer.

Additionally, the bill clarifies the definitions of "qualified retired peace officer" and "retired law enforcement personnel benefits," ensuring that the benefits are applicable to both the retired officers and their surviving spouses. The amendments also stipulate that the changes will apply retroactively to taxable years beginning after December 31, 2023, allowing eligible individuals to benefit from the revised tax deduction for prior tax years.

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