Financial: Income Tax

CHAPTER 468 

HOUSE BILL NO. 1429 

(Wilkie, Dornacker) 

MILITARY PAY INCOME TAX EXEMPTION TAXATION 

AN ACT to create and enact a new subdivision to subsection 1 of section 57-38-01.2 of the North Dakota Century Code and to repeal section 57-46-01 of the North Dakota Century Code, relating to military income exempt from the income tax; and to provide an effective date. 

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.

A concurrent resolution directing the Legislative Council to study the feasibility and desirability of adjustments to income tax deductions for military and other federal retirees.

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.

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.

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.

Income Tax Deduction for Military Retirement Pay

• Exempt Federally taxed income from military retirement pay from ND income tax

Property Tax Relief. Freeze Value of Home

• Allows Veterans eligible for disabled Veteran tax credit to freeze value of primary residence
• Fiscal note: $478,000

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

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.