This bill amends several sections of the North Dakota Century Code to clarify and expand eligibility for certain benefits for veterans and their dependents. Key changes include the definition of "dependent" for veterans' benefits, which now specifies that a dependent includes children, stepchildren, spouses, widows, or widowers of veterans with a one hundred percent service-connected disability or those who have died from service-related causes. The language has been updated to replace phrases like "that brings" with "results in," ensuring clarity in the criteria for determining eligibility based on the veteran's disability rating.

Additionally, the bill addresses the eligibility of disabled veterans and their surviving spouses for various benefits, including property tax credits and vehicle registration exemptions. It specifies that a surviving spouse receiving dependency and indemnity compensation is eligible for these benefits, and it establishes that determinations of disability or service-connected death made after the veteran's death will be presumed to have occurred before the death for the purposes of these benefits. The bill also sets effective dates for certain provisions, with some taking effect for taxable years beginning after December 31, 2024, and others for taxable events occurring after June 30, 2025.

Statutes affected:
INTRODUCED: 15-10-18.2, 37-19.1-03, 39-04-18, 57-02-08.8, 57-40.3-04