HB 1248 - PWTF - Income Tax Checkoff for Veterans' Post War Trust Fund - 2019

Income Tax Checkoff for Veterans' Services Fund

Pre-approved by Commissioner, ACOVA and NDVLC

A BILL for an Act to create and enact a new section to chapter 37-14 and a new section to chapter 57-38 of the North Dakota Century Code, relating to the creation of the veterans' services fund and optional income tax contributions to the fund; and to provide a continuing appropriation.

• Create a new fund in the State Treasury known as the "Veterans Services' Fund"
• Place a check box on ND State Income tax form for optional contribution to the Veterans' Services Fund
• Appropriate moneys' in the fund to the Administrative Committee on Veterans Affairs (ACOVA)

HOUSE AMENDMENTS AND ACTIONS

• Removed the creation of a new fund
• Deposit funds into the Post War Trust Fund
• Committee recommended DO PASS 11-3-0 HJ 513
• PASSED HOUSE 84-9 HJ 631

SENATE AMENDMENTS AND ACTIONS

• Added effective date: taxes filed after December 31, 2018
• Committee recommended DO PASS 6-0-0 SJ 924
• Referred back to Finance and Taxation SJ 929
• Changed effective date: ...for taxable years beginning after December 31, 2018.
• Committee recommended DO PASS 6-0-0 SJ 982
• PASSED SENATE 46-0 SJ 1022
• HOUSE CONCURRED to amendment PASSED HOUSE 83-4 HJ 1417

FISCAL NOTE: $0

SIGNED BY GOVERNOR 4/8/2019 HJ 1631

• Effective date: Taxable years after December 31, 2018 per language included in the bill