Allows income tax deduction for retired law enforcement personnel benefits in North Dakota.
North Dakota SB2093 amends the state's income tax code to allow a deduction for retired law enforcement personnel benefits. This deduction applies to benefits received by a taxpayer who has served at least twenty years as a peace officer or has medically retired due to a permanent mental or physical disability. The deduction is limited to the amount included in the taxpayer's federal taxable income. The amendment is effective for taxable years beginning after December 31, 2024.
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