A BILL for an Act to create and enact a new subdivision to subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to an individual income tax deduction for a segal Americorps education award; and to provide an effective date.
Summary
SB 2103 would amend North Dakota’s individual income tax deduction provisions to allow taxpayers to subtract the amount of a Segal AmeriCorps education award from state taxable income, but only to the extent that the award was included in federal taxable income. The bill creates a new deduction in section 57-38-30.3 of the North Dakota Century Code and applies it to taxable years beginning after December 31, 2024.
In practical terms, the bill would reduce state income tax liability for certain AmeriCorps participants who receive education awards and are taxed on those awards at the federal level. It is a targeted tax preference rather than a broad tax change, and it would affect individual income tax filers who have received Segal AmeriCorps education awards under federal law.
Impact
If enacted, SB 2103 would modify North Dakota’s income tax code by adding a specific deduction for Segal AmeriCorps education awards, thereby reducing taxable income for eligible individuals on their state returns. The change would apply prospectively to tax years beginning after December 31, 2024, and would interact with federal tax treatment by allowing a state deduction only for amounts included in federal taxable income. The bill would primarily affect AmeriCorps members and former members who receive education awards.
Sentiment
The available record shows limited public or committee discussion, and there were no recorded votes before the bill was withdrawn. Based on the bill’s narrow tax-relief purpose, the measure appears to have been a straightforward, low-conflict proposal aimed at supporting AmeriCorps participants. The withdrawal suggests it did not advance to broader legislative consideration, but the absence of debate or opposition in the record makes overall sentiment difficult to gauge beyond the bill’s apparent supportive intent.
Contention
No specific points of contention are documented in the available transcripts or vote history. Potential issues that could have arisen, though not recorded here, would likely center on the fiscal impact of creating a new deduction, whether the benefit should be limited to a narrow class of taxpayers, and how the state deduction should coordinate with federal taxable income rules. Because the bill was withdrawn and no committee testimony is available, there is no evidence of organized support or opposition in the record provided.
A BILL for an Act to create and enact a new subdivision to subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to an individual income tax deduction for a segal Americorps education award; and to provide an effective date.
A BILL for an Act to create and enact a new subdivision to subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to an individual income tax deduction for a segal Americorps education award; and to provide an effective date.
A BILL for an Act to create and enact a new section to chapter 57-38 and a new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to a home education income tax credit for qualified educational expenses; and to provide an effective date.
A BILL for an Act to create and enact a new subdivision to subsection 1 of section 57-38-01.3 and a new subdivision to subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to a personal and corporate income tax adjustment for capital gains from the sale of bullion; and to provide an effective date.
A BILL for an Act to create and enact a new subdivision to subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax deduction for cash and noncash tips received by a food or beverage service establishment employee; and to provide an effective date.