21.0496.01000
Sixty-seventh
Legislative Assembly HOUSE BILL NO. 1374
of North Dakota
Introduced by
Representatives Kasper, Bosch, Boschee, Dockter, K. Koppelman, Lefor, Louser, D. Ruby,
Schauer, Steiner
Senator Hogue
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 COVID-19 relief
3 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 of any payment or benefit received by the taxpayer
8 which is authorized by the state or federal government and provided in response
9 to COVID-19, but only to the extent the payment or benefit was included in
10 federal taxable income. For purposes of this subdivision, "COVID-19" means the
11 severe acute respiratory syndrome coronavirus 2 identified as SARS-CoV-2.
12 SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
13 December 31, 2020.
Page No. 1 21.0496.01000