[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6284840,"mediaKeyId","2576639-46f872293d47c31e5e3631458536f806","parentId",2576639,"title","Panel hears bill to extend income-tax exemption to surviving spouses of retired law enforcement officers","audioSeconds",1318,"startMs",342000,"endMs",1660000,"viewUrl","/Search/View?dp=1&key=2576639-46f872293d47c31e5e3631458536f806&start=342&end=1660","thumbnailUrl","https://assets.pipeline.soar.com/2576639-46f872293d47c31e5e3631458536f806/thumbnail_342000.jpg","articleUrl","/articles/6284840/North-Dakota/Panel-hears-bill-to-extend-income-tax-exemption-to-surviving-spouses-of-retired-law-enforcement-officers","mediaUrl","https://secure.pipeline.soar.com/6284840-d6efbe91423e9a9cc783bac6c20ad7b0/orig.mp4?Expires=1771199365&Signature=bpB~37Lsok7oF~o87HKHYGVtHoWbTYHQRE3UG29yHWOPQ3-eVhW4egx9okkisG5mW0G3XIqa4moks05Kif1HbW-1AKIwSzvZT4Um8YlefZ3DIF43xzoelPrE3MQySE~8TGl1B5brFn9b-pqltYOewDDvVVitCLe8g3XmBxOo885uWxRZkOO85aCz-ZPpDk2JbYzIBy3VxiMunEvRWgwXc8tdmL75zSn2LcFKbgtLlFvLZJLCBQUdUSP49HiXCWuTdmq3XcDNu79vPdz7Hw2fWFclZh~oclQkuQEDVv5TYFZ3t0JN8uvMHI809noHlQUIHSanztU42hsBR6GVY9bXkw__&Key-Pair-Id=KUT5TJCACFTXG","author","North Dakota State Legislature","date","2025-03-12T00:00:00Z","article","The Finance and Taxation Committee opened a hearing on Senate Bill 2093, a measure \"relating to an income tax deduction for retired law enforcement personnel benefits and to provide for retroactive application.\" Senator Diane Larson, who sponsored the change, told the committee the bill adds surviving-spouse benefits to the exemption lawmakers created last session.

Senator Diane Larson, state senator representing District 30 (Bismarck), said the measure builds on last session’s law that exempted retired military-style pensions from state income tax. \"So the only thing new in this bill is adding the surviving spouse's benefit,\" Larson said, adding the intent is to mirror the military exemption to \"help with recruitment and retention.\" The Senate previously passed the underlying measure unanimously.

Why it matters: Supporters said clarifying that surviving spouses may claim the exemption will ensure families receiving a retired-officer benefit are treated the same as military survivors. Proponents described the change as a narrow technical fix rather than a new, broad tax break.

Testimony and administration: Chief Jason Ziegler, chief of the Mandan Police Department and president of the Chiefs Association, testified in support and framed the change as protecting families. \"The true heroes in our families, the ones that keep our families going so we can go protect our communities is our spouses,\" Ziegler said. Tom Iverson, chief of operations for the North Dakota Highway Patrol, said the patrol brought a similar bill after learning the earlier exemption did not explicitly cover surviving spouses.

On retroactivity and implementation, Matt Pearl with the Office of the State Tax Commissioner told the committee the provision is written to be retroactive \"to tax years beginning after December 31, 2023,\" meaning it would apply to tax year 2024 returns currently being filed. Pearl said the department would publish guidance and allow taxpayers to amend returns after the bill becomes law. He also noted a substantiation requirement: the underlying exemption requires demonstration of 20 years of qualifying service, and the department will work with the Bureau of Criminal Investigation (BCI) to verify service records.

Committee discussion: Members asked whether the exemption treats all taxpayers equitably and discussed whether retroactive implementation would generate refunds or require amended returns. Senator Larson and supporters characterized the bill as a technical cleanup to match the original policy intent; committee members said they may seek additional information from the Tax Department during follow-up.

Support: Testimony was offered by law-enforcement organizations including the Chiefs Association, the North Dakota Sheriffs and Deputies Association (via ND Association of Counties testimony), the North Dakota Peace Officers Association, and the Highway Patrol. No formal opposition was recorded during the hearing. The committee closed the hearing on Senate Bill 2093 and indicated staff and sponsors would follow up with the tax department on implementation details.

Ending: The committee did not take final action during the hearing; sponsors and staff said they would return with technical fixes or drafting adjustments as needed to ensure the department can administer the retroactive claims and the surviving-spouse substantiation.","mediaType","Video","parentTitle","House Finance and Taxation Wednesday, Mar 12, 2025 8:55 AM - 11:05 AM","oneSentenceSummary","The Finance and Taxation Committee opened a hearing on Senate Bill 2093, a measure relating to an income-tax deduction for retired law enforcement personnel and retroactive application, that would add surviving-spouse retirement benefits to an existing income-tax exemption.","taxTitle","Finance and Taxation, House of Representatives, Legislative, North Dakota","taxId",28891,"location","North Dakota","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6284833,"Panel considers employer child-care tax credit; business groups ask to raise refundable share",3026,3744000,6770000,"/Search/View?dp=1&key=2576639-46f872293d47c31e5e3631458536f806&start=3744&end=6770","https://assets.pipeline.soar.com/2576639-46f872293d47c31e5e3631458536f806/thumbnail_3744000.jpg","/articles/6284833/North-Dakota/Panel-considers-employer-child-care-tax-credit-business-groups-ask-to-raise-refundable-share","https://secure.pipeline.soar.com/6284833-9efeca6ec1d5fddcdf5dac6a4e8ab90c/orig.mp4?Expires=1771199365&Signature=PVtRayX4E6xtD-NunKixa~KQykbEC6IzscCxTq~Q4KRc1txJ7h~yFm6A~qwQxEocHyNfv46xLRwg8KuSizIQPP8zBM6uNG~8BX~-Z105EIdC5iGadDzE5D53LVNK0mO1o5iw1zYMGEuM-~DF2mLiduFtnz7xdyw-ar9JDqk7jshB1P6iQGxegvGrLZYUmfoOocdl-DVorWKOC-OAmd4htLv4BBQLMSa5uyHi65q88mXGGkKWMvJh9Ebk102NFALruFI0NAr-J3AxeJnBlKAKPib2fajHsw~5odvwwRhhcuhHwcle4fYzzza5KguCqstE56qokdlEuzEgJWtXuw9Q3g__&Key-Pair-Id=KUT5TJCACFTXG","The Finance and Taxation Committee opened a hearing on Senate Bill 2282, a proposal to grant a state income-tax credit for contributions employers make toward child care for employees. Senator Kathy Hogan (District 21) introduced the bill and framed it as a workforce measure designed to increase labor participation by helping employees secure affordable child care.

Senator Kathy Hogan, sponsor, said child care is \"a major driver for economic development throughout our nation\" and that the state’s 2024 childcare package made progress but left gaps, especially for employers that cross state lines or need flexible options. She described this bill as an additional tool, not a universal solution, that could help roughly 25% of North Dakota employers, according to sponsor testimony.

Bill details and amendment requests: Testimony in committee described the bill as structured to provide a 30% tax credit on employer contributions up to $500 per employee (current bill language). The Greater North Dakota Chamber and other business groups asked the committee to amend the credit from 30% to 50% to match earlier working-parent programs and make employer participation more attractive. Andrea Fenigan (Greater North Dakota Chamber) recommended increasing the percentage to 50% in committee.

Provider testimony and the market context: Bill Baumann of the Missouri Valley Family YMCA described operating child care centers and the financial challenge of serving infants (0'3). \"The marketplace says if you want to hire people, you gotta pay them 13 to $18 an hour,\" Baumann said, and he explained that 0'3 care typically loses money for providers under current rates and staffing ratios. Baumann described a local partnership in which employers pay to reserve slots — effectively underwriting building or capacity costs — and said the credit could help encourage similar employer investments.

Administrative questions and limits: Matt Perot of the Office of the State Tax Commissioner said the department could administer a credit but raised practical questions the committee should consider: whether payments to out-of-state facilities would qualify and how contributions tied to employees working in multiple states should be handled. He also noted federal tax rules and limits: employer-provided childcare benefits that are tax-free to employees are capped at $5,000 per year under existing federal rules, and the committee discussed how existing program rules and the new credit would interact.

Other testimony: Support came from the Greater North Dakota Chamber, YMCA representatives, and other workforce stakeholders. Panel members asked for data on utilization and the return on investment for earlier childcare appropriations; witnesses said some programs enacted last session have had low enrollment because of administrative complexity, while other components (state-funded workforce supports) have produced measurable hiring gains for providers.

Ending: Committee members asked staff and sponsors to examine technical language (for example, how the credit treats payments to out-of-state providers and employee-state residency issues) before advancing the bill. No final committee vote was taken at the hearing.","The Finance and Taxation Committee heard testimony on Senate Bill 2282, which would create an income-tax credit for employers that contribute to child-care costs for employees or pay child-care providers directly.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6284838,"Committee advances tax credit to link Roughrider prison industries with private manufacturers",1045,1912000,2957000,"/Search/View?dp=1&key=2576639-46f872293d47c31e5e3631458536f806&start=1912&end=2957","https://assets.pipeline.soar.com/2576639-46f872293d47c31e5e3631458536f806/thumbnail_1912000.jpg","/articles/6284838/North-Dakota/Committee-advances-tax-credit-to-link-Roughrider-prison-industries-with-private-manufacturers","https://secure.pipeline.soar.com/6284838-e66cf7c269561c27051fcddf8d4f9958/orig.mp4?Expires=1771199365&Signature=jxG6EademHQ~y-G4zMIS4pWWkRht3uQUf8UeNYFAxYg6rUdZcT-jQmOZTrypQTrGP8CI4OwV8zx8eTvKyNNAN2e9ENjCgmysvCBfbBBmV2dOafqLTPdkxOk3W3rqIQZGPaF8FuoIxSC5aAAbTsnh3IP2JDsHG5gKv~~jmhg5KX01ono28oexC9RFDCUPYBsvLx6rOvvKajOYZsoob5JukcAjg1eN3qN8IJbR43P42HiNSEOQ-Bisi8NR05CWNCpzYfW~pXiSzwJjjSGMQbdoxaX8zSNwWPXcT00naADbFp8FuHjOshjPGUTdcfFi13Vadx~5bgGzKMFZfxwPNwgfAA__&Key-Pair-Id=KUT5TJCACFTXG","The Finance and Taxation Committee held a hearing on Senate Bill 2261, which would create a targeted income-tax credit to encourage private manufacturers to contract with Roughrider Industries, the Department of Corrections and Rehabilitation’s prison-industry operation.

Senator Jerry Klein, the bill sponsor (State Senator, District 14), described the proposal as an opportunity for North Dakota manufacturers to \"work with Roughrider Industries\" and said the program could help keep \"anywhere from 150 to 200 folks busy.\" Klein said the bill was revised from its original form after stakeholder feedback and that the program is intended to avoid competition with private manufacturers while using Roughrider as a labor pool.

Why it matters: Proponents said Roughrider provides job training that lowers recidivism and that a small tax incentive could help private manufacturers outsource discrete components (for example, drawers or parts) to the prison workforce. The bill includes a statewide cap and a low fiscal exposure intended to keep the program administrable.

Key details and support: Andrea Fenigan of the Greater North Dakota Chamber testified the state’s manufacturers employ over 27,000 workers with average wages near $75,000 and said the credit could be a tool to connect employers with a talent pool. Fenigan and other witnesses described the credit as modeled on an existing automation tax credit: a percent-based credit (testimony described a 10% credit in committee) on qualifying payments, subject to a statewide cap of $45,000 per year. Senator Klein said he set the fiscal note below $50,000 on the Senate side; he told the committee the bill’s fiscal note was roughly $49,000.

Administration and fiscal mechanics: Matt Perot (Office of the State Tax Commissioner) said he worked with the sponsor to make the program administrable but warned that a statewide cap \"kinda cuts both ways\" because a prorated cap may reduce the benefit if demand exceeds the cap. He explained that if the cap is reached, participating taxpayers would see their available credit prorated downward.

Committee action: Representative Haggart moved a due-pass recommendation on SB 2261; Representative Olson seconded. The committee took a roll-call vote and recorded the following votes as read into the record during roll call: Chairman Hedlund (Yes), Vice Chair Hager (Yes), Representative Anderson (Yes), Representative Doctor (Yes), Representative Dressler (Yes), Representative Machtenbacher (Yes), Representative Nehring (Yes), Representative Olson (Yes), Representative Steiner (No), Representative Toman (No), Representative Foss (Yes), Representative Vista (Yes). The motion carried: \"The due pass is carried\" with a reported tally of 10 yes, 2 no, 2 absent.

Discussion and concerns: Representative Steiner opposed the motion and said the capped amount ($45,000) was too small and that the bill had drifted from its original intent. Other members supported the motion as a way to test interest and collect data on public-private partnerships with Roughrider.

Ending: The committee approved a due-pass recommendation as amended and the bill will move forward with a House carrier assigned. Supporters said they expect further work on the bill in subsequent steps.","Senate Bill 2261 would create a small, capped income-tax credit to encourage private manufacturers to outsource components to Roughrider Industries, the Department of Corrections' prison industries program. Sponsors said it would keep 150'200 incarcerated workers busy and reduce recidivism; the committee voted to give the bill a \"due pass,\" 10'","actionData","errors"]

Article not found

Panel hears bill to extend income-tax exemption to surviving spouses of retired law enforcement officers

Panel considers employer child-care tax credit; business groups ask to raise refundable share

Committee advances tax credit to link Roughrider prison industries with private manufacturers