25.0009.01000
Sixty-ninth
Legislative Assembly SENATE BILL NO. 2093
of North Dakota
Introduced by
Senators Larson, Rummel
1 A BILL for an Act to amend and reenact subdivision u of subsection 2 of section 57-38-30.3 of
2 the North Dakota Century Code, relating to an income tax deduction for retired law enforcement
3 personnel benefits; and to provide an effective date.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. AMENDMENT. Subdivision u of subsection 2 of section 57-38-30.3 of the
6 North Dakota Century Code is amended and reenacted as follows:
7 u. Reduced by the amount of retired law enforcement personnel benefits received
8 by a taxpayer who has served a combined total of at least twenty years as a
9 peace officer or has medically retired from the taxpayer's duties as a peace
10 officer with a medical certificate due to a permanent mental or physical disability
11 that rendered the taxpayer unable to discharge the taxpayer's duties as a peace
12 officerqualified retired peace officer, including retired law enforcement personnel
13 benefits paid to the surviving spouse of a deceased qualified retired peace officer,
14 but only to the extent the amount was included in federal taxable income. For
15 purposes of this subdivision:
16 (1) "Peace officer" means a public servant authorized by law or by a
17 government agency or branch of the United States, a state, or a political
18 subdivision of a state to enforce the law and to conduct or engage in
19 investigations of violations of the law.
20 (2) "Qualified retired peace officer" means a peace officer who has:
21 (a) Served a combined total of at least twenty years as a peace officer; or
22 (b) Medically retired from the peace officer's duties with a medical
23 certificate due to a permanent mental or physical disability that
Page No. 1 25.0009.01000
 Sixty-ninth
Legislative Assembly
1 rendered the peace officer unable to discharge the peace officer's
2 duties.
3 (2)(3) "Retired law enforcement personnel benefits" means retirement income
4 received by a taxpayerqualified retired peace officer or surviving spouse of a
5 deceased qualified retired peace officer who is eligible to receive retirement
6 income attributable to the taxpayer'squalified retired peace officer's
7 employment as a peace officer from a retirement plan maintained by or
8 through the employer from which the taxpayerqualified retired peace officer
9 retired as a peace officer.
10 SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
11 December 31, 2024.
Page No. 2 25.0009.01000


Statutes affected:
PREFILED: 57-38-30.3