This bill amends several sections of the North Dakota Century Code to clarify and expand eligibility for certain veteran earned benefits. Key changes include the definition of "dependent" for veterans, 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 "which results in," ensuring clarity in the criteria for determining eligibility for benefits. Additionally, the bill outlines the residency requirements for spouses and children of veterans, as well as provisions for surviving spouses receiving dependency and indemnity compensation.

The bill also addresses tax credits and vehicle registration exemptions for disabled veterans and their surviving spouses. It establishes that disabled veterans with a one hundred percent service-connected disability or an extra-schedular rating are eligible for property tax credits based on their disability rating. Furthermore, it allows for exemptions on vehicle registration fees for qualifying veterans and their surviving spouses. The effective dates for these provisions are set for taxable years beginning after December 31, 2024, and 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
Enrollment: 15-10-18.2, 37-19.1-03, 39-04-18, 57-02-08.8, 57-40.3-04