19.0357.01000
Sixty-sixth
Legislative Assembly HOUSE BILL NO. 1053
of North Dakota
Introduced by
Representatives Vetter, Kasper, C. Johnson, Schneider, Eidson, Beadle, Blum, Johnston,
Schauer
Senators Meyer, Sorvaag, Burckhard
1 A BILL for an Act to create and enact a new subdivision to subsection 2 of section 57-38-30.3 of
2 the North Dakota Century Code, relating to an income tax deduction for retired military
3 personnel benefits; and to provide an effective date.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. A new subdivision to subsection 2 of section 57-38-30.3 of the North Dakota
6 Century Code is created and enacted as follows:
7 Reduced by the amount received by a taxpayer as retired military personnel
8 benefits, including retired military personnel benefits paid to the surviving spouse
9 of a deceased retired member of the armed forces of the United States, a reserve
10 component of the armed forces of the United States, or the national guard, but
11 only to the extent the amount was included in federal taxable income.
12 SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
13 December 31, 2018.
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