Senate Bill 2093 would add surviving spouses to the exemption that the Legislature previously provided for certain law‑enforcement retirement income.

Senator Diane Larson, sponsor of the bill, said the 2023 change exempted retirement income of officers who had served 20 years but omitted surviving spouses. “All this bill does is include what really should have been done last time and that is to include the surviving spouse in that tax exemption,” Larson said.

Aaron Hummel, chief of staff for the North Dakota Highway Patrol, and representatives of the Chiefs of Police and Peace Officers associations testified in support. Hummel described a recent case in which a retiree’s surviving spouse reached out seeking the tax benefit and said the organizations view the change as consistent with recruitment and retention goals for public safety employees.

Committee members discussed the bill’s fiscal impact and a sponsor‑offered amendment to make the exemption retroactive to Dec. 31, 2023. Matt Pearl from the Office of the State Tax Commissioner told the committee the department had no administrative objection to applying the exemption retroactively for the short period proposed. Committee members debated retroactivity but ultimately adopted the amendment on a roll‑call vote and then approved the bill as amended.

Senator Marshallay volunteered to carry the bill to the floor. The committee recorded votes on both the amendment and final recommendation; the amendment passed on recorded roll call, and the committee recommended the bill, as amended, for floor consideration.