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 due to a permanent disability 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, and expands the definition to include benefits paid to the surviving spouse of a deceased qualified retired peace officer.

Additionally, the bill clarifies the definition of "retired law enforcement personnel benefits" to encompass retirement income received by qualified retired peace officers or their surviving spouses. The amendments also stipulate that the changes will apply retroactively to taxable years beginning after December 31, 2023. This legislation aims to provide clearer eligibility criteria for tax deductions related to retirement benefits for law enforcement personnel and their families.

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