HB 1031 — Relating to technical corrections and improper, inaccurate, redundant, missing, or obsolete references; to repeal sections 1‑01‑18, 1‑01‑20, 1‑01‑21, 1‑01‑27, 1‑01‑29, 1‑01‑30, 1‑01‑36, 1‑01‑40, 1‑01‑41, 1‑01‑42, 1‑01‑45, 1‑01‑46, 1‑01‑47, and 1‑01‑51 of the North Dakota Century Code, relating to technical corrections and improper, inaccurate, redundant, missing, or obsolete references; and to provide an effective date.

d.H.

B.

NO.

1031 - PAGE 7 d.

(2) Qualified dividends as defined under Internal Revenue Code section 1(h)1(h)(11), (11), added by section 302(a) of the Jobs and Growth Tax Relief Reconciliation Act of 2003 [Pub.

Reduced by the amount of military pay received by a taxpayer as a member of the armed forces of the United States on federal active duty, member of the national guard or reserve member of the armed forces of the United States, to the extent that military pay is included in North Dakota taxable income of the Pagetaxpayer. No.

10 25.0302.01000 Sixty-ninth Legislative Assembly taxpayer.

k.j.H.

B.

NO.

1031 - PAGE 8 k.j.

Reduced by the amount received by a taxpayer that was paid by an employer under paragraph 4 of subdivision a of subsection 2 of section 57-38-01.25 to hire the taxpayer for a hard-to-fill position under section 57-38-01.25, but only to the Pageextent No.the amount received by the taxpayer is included in federal taxable income.

11 25.0302.01000 Sixty-ninth Legislative Assembly extent the amount received by the taxpayer is included in federal taxable income.

For purposes of this subdivision, "itemized deductions or standard deduction" means the amount under section 63 of the Internal Revenue Code that the married individuals deducted in computing their federal taxable income and "recomputed itemized deductions or standard deduction" means an amount determined by computing the itemized deductions or standard deduction in a manner that replaces the basic standard deduction under section 63(c)(2) of the Internal Revenue Code for married individuals filing jointly with an amount equal to double the amount of the basic standard deduction under section 63(c)63(c)(2) (2) of the Internal Revenue Code for a single individual other than a head of household and surviving spouse.

If the married individuals elected under section 63(e) of the Internal Revenue Code to deduct itemized deductions in computing their federal taxable income even though the amount of the allowable Pagestandard No.deduction is greater, the reduction under this subdivision is not allowed.

12 25.0302.01000 Sixty-ninth Legislative Assembly standard deduction is greater, the reduction under this subdivision is not allowed.

Reduced by the amount of expenses incurred by an employee which are directly related to the attainment of higher education or career and technical education which are reimbursedH. by the employee's employer, but only to the extent the amount of reimbursement is reported as federal taxable income.

B.

NO.

1031 - PAGE 9 reimbursed by the employee's employer, but only to the extent the amount of reimbursement is reported as federal taxable income.

Reduced by the amount of retired law enforcement personnel benefits received by a taxpayer who has served a combined total of at least twenty years as a peace officer or has medically retired from the taxpayer's duties as a peace officer with a medical certificate due to a permanent mental or physical disability that rendered the taxpayer unable to discharge the taxpayer's duties as a peace Pageofficer, No.but only to the extent the amount was included in federal taxable income.

13 25.0302.01000 Sixty-ninth Legislative Assembly officer, but only to the extent the amount was included in federal taxable income.

PageH. No.

14B. 25.0302.01000

NO.

1031 - PAGE 10 ____________________________ ____________________________ Speaker of the House President of the Senate ____________________________ ____________________________ Chief Clerk of the House Secretary of the Senate This certifies that the within bill originated in the House of Representatives of the Sixty-ninth Legislative Assembly of North Dakota and is known on the records of that body as House Bill No.

1031.

House Vote:

Yeas 91 Nays 0 Absent 3 Senate Vote:

Yeas 47 Nays 0 Absent 0 ____________________________ Chief Clerk of the House Received by the Governor at ________M.

on _____________________________________, 2025.

Approved at ________M.

on __________________________________________________, 2025.

____________________________ Governor Filed in this office this ___________day of _______________________________________, 2025, at ________ o’clock ________M.

____________________________ Secretary of State