21.0581.01000
Sixty-seventh
Legislative Assembly HOUSE BILL NO. 1237
of North Dakota
Introduced by
Representatives Kasper, Becker, Bellew, Boschee, K. Koppelman, Lefor, Louser, Mock, D.
Ruby, Steiner
Senator Dever
1 A BILL for an Act to amend and reenact subsection 4 of section 57-38-01.28 and subdivision t of
2 subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to the marriage
3 penalty credit and an income tax exclusion for social security benefits; and to provide an
4 effective date.
5 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
6 SECTION 1. AMENDMENT. Subsection 4 of section 57-38-01.28 of the North Dakota
7 Century Code is amended and reenacted as follows:
8 4. For purposes of this section:
9 a. "Qualifying income" means the sum of the following, to the extent included in
10 North Dakota taxable income:
11 (1) Earned income as defined in section 32(c)(2) of the Internal Revenue Code;
12 and
13 (2) Income received from a retirement pension, profit-sharing, stock bonus, or
14 annuity plan; and
15 (3) Social security benefits as defined in section 86(d)(1) of the Internal
16 Revenue Code to the extent included in North Dakota taxable income.
17 b. "Qualifying income of the lesser-earning spouse" means the qualifying income of
18 the spouse with the lesser amount of qualifying income for the taxable year
19 minus the sum of:
20 (1) The amount for one exemption under section 151(d) of the Internal Revenue
21 Code; and
22 (2) One-half of the amount of the standard deduction under section 63(c)(2)(A)
23 (4) of the Internal Revenue Code.
Page No. 1 21.0581.01000
 Sixty-seventh
Legislative Assembly
1 SECTION 2. AMENDMENT. Subdivision t of subsection 2 of section 57-38-30.3 of the North
2 Dakota Century Code is amended and reenacted as follows:
3 t. For taxpayers with federal adjusted gross income of fifty thousand dollars or less,
4 or one hundred thousand dollars or less if married filing jointly, reducedReduced
5 by anthe amount equal toof social security benefits included in a taxpayer's
6 federal adjusted gross income under section 86 of the Internal Revenue Code.
7 SECTION 3. EFFECTIVE DATE. This Act is effective for taxable years beginning after
8 December 31, 2020.
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Statutes affected:
INTRODUCED: 57-38-01.28, 57-38-30.3