Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Law Enforcement Retirement Exemption topic
No spam. Unsubscribe anytime.
Committee backs exemption of law enforcement retirement income for surviving spouses
Summary
Senate Bill 2093, which extends a state income‑tax exemption for certain law enforcement retirement income to surviving spouses, was amended in committee to apply retroactively to Dec. 31, 2023, and the amended bill received a due‑pass recommendation.
Senate Bill 2093 would extend to surviving spouses an income‑tax exemption previously enacted for retired law enforcement officers' pension income. The Senate Finance and Tax Committee amended the bill to make the exemption retroactive to Dec. 31, 2023, and approved the measure for floor consideration.
Senator Diane Larson, sponsor, told the committee the Legislature had approved an exemption last session for retirement income of law enforcement officers after 20 years of service; the current bill corrects an omission by including surviving spouses of those retirees. "What we had neglected to do that is already being done for the military is to include the surviving spouse," Larson said. The bill as amended would allow a surviving spouse to claim the exemption on retirement income received as the result of the officer’s service.
Supporters included Aaron Hummel, chief of staff for the North Dakota Highway Patrol, who described routine joint‑survivor pension options and said the fiscal note would be small given prior income‑tax relief. Kelvin Benson of the North Dakota Peace Officers Association and the North Dakota League of Cities’ Stephanie Dasinger Ingebretsen also testified in favor.
Committee action and amendment: Senator Walen (recorded as moving an amendment) proposed making the change retroactive to Dec. 31, 2023; the committee approved that amendment (vote recorded 4–2 on the amendment). Tax‑department staff told the committee they had no administrative objection to the short retroactive window. After the amendment passed, the committee voted to advance the bill as amended.
Why it matters: Supporters said the change corrects an unintended omission and extends tax parity to surviving spouses who rely on retirement income after the officer’s death. Members asked about plan types and implementation; tax staff and witnesses said applicability depends on the retirement benefit plan and the extent to which benefit payments are included in a surviving spouse’s taxable income.
