A BILL for an Act to amend and reenact subdivision u of subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax deduction for retired law enforcement personnel benefits; and to provide for retroactive application.

This bill changes the effective date of a tax deduction for retired law enforcement personnel. The original version set the effective date for taxable years beginning after December 31, 2024, but the new version applies retroactively to taxable years beginning after December 31, 2023. This means eligible retirees can claim the tax deduction for the 2024 tax year instead of waiting until 2025.