HB 1258 - FINANCIAL - Military and Federal Retirement Income Tax Deduction - Failed Bill - 1999

A BILL for an Act to amend and reenact subdivisions l and r of subsection 1 of section 57-38-01.2 of the North Dakota Century Code, relating to the maximum individual long-form income tax deduction for military and federal retirement benefits; and to provide an effective date.

SB 2367 - FINANCIAL - National Guard or Reserve Active Duty Income Tax Deducation - 2003

A BILL for an Act to create and enact a new subdivision to subsection 1 of section 57-38-01.2 and a new subdivision to subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax deduction for members of the armed forces of the United States or the national guard or reserve units called to federal active duty; and to provide an effective date.

SB 2172 - FINANCIAL - Military Pay Income Tax Deduction -Failed Bill - 2003

A BILL for an Act to amend and reenact subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax deduction under the simplified method of computing tax for military retirement pay and military active duty or national guard pay; and to provide an effective date.

SB 2293 - FINANCIAL APPRECIATION NATIONAL GUARD - Exempt Military Pay from State Income Tax - 2023

Relating to an income tax deduction for military pay; and to provide an effective date.

Exempt from ND State Income Tax

  • All Federal "military pay" as member of armed forces for...
    • Federal active duty and
    • National Guard and Reserve pay to include training, education, mobilization, and bonuses.
  • All State pay when called to support an emergency on State Active Duty (SAD).

Effective for taxable years beginning after December 31, 2022.

SB 2042 - FINANCIAL.INCOME TAX - Military retirement pay exempt from ND Income Tax - 2015 - **FAILED HOUSE**

Tax Exemption: Military retirement Pay.

Pre-Approved by ACOVA and NDVCC

A BILL for an Act to create and enact a new subdivision to subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax deduction for retired military personnel pay; and to provide an effective date.

  • Military retirement pay exempt from ND income tax
  • Military retirement payments to surviving spouse exempt from ND income tax

HB 1331 - FINANCIAL.INCOME TAX - Military retirement pay exempt from ND Income Tax - 2009 - **FAILED HOUSE**

Income Tax Deduction for Retired Military Personnel Pay

A BILL for an Act to create and enact a new subdivision to subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax deduction for retired military personnel pay; to amend and reenact subdivision k of subsection 1 of section 57-38-01.2 of the North Dakota Century Code, relating to an income tax deduction for retired military personnel pay; and to provide an effective date.

HB 1178 - FINANCIAL.INCOME TAX - Military retirement pay exempt from ND income tax - 2011 - **FAILED HOUSE**

Military Retired Pay Tax Exemption

Origination: NDDVA, ACOVA

Reduced by the amount received by the taxpayer as retired military personnel pay for service in the United States army, navy, air force, coast guard, or marine corps, or reserve components of the United States army, navy, air force, coast guard, or marine corps, to the extent that retired military personnel pay is included in North Dakota taxable income of the tax payer.