Bill > SB2093

This bill amends North Dakota's tax code to expand income tax deductions for retired law enforcement personnel (peace officers). Specifically, the bill modifies existing law to allow a tax deduction for retired law enforcement benefits not only for peace officers who have served at least 20 years, but also to include their surviving spouses. The bill defines a "qualified retired peace officer" as someone who either has 20 years of service or has medically retired due to a permanent mental or physical disability preventing them from performing their duties. The deduction applies to retirement income received from a retirement plan through the officer's employer, and can be claimed to the extent the benefits were included in federal taxable income. Additionally, the bill provides for retroactive application, meaning the tax deduction will apply to tax years beginning after December 31, 2023. This change aims to provide additional financial support and recognition for law enforcement personnel who have served their communities, either through long-term service or by being unable to continue serving due to a disability.

Budget and Finance

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo2093.html