| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 25.0896.01000 | |
| 2 | 2 | Sixty-ninth | |
| 3 | 3 | Legislative Assembly | |
| 4 | 4 | of North Dakota | |
| 5 | 5 | Introduced by | |
| 6 | 6 | Representatives D. Johnston, Bolinske, Christianson, Heilman, Rohr, Schatz, Toman | |
| 7 | 7 | Senators Boehm, Castaneda, Paulson | |
| 8 | 8 | A BILL for an Act to create and enact a new subdivision to subsection 2 of section 57-38-30.3 of | |
| 9 | 9 | the North Dakota Century Code, relating to an income tax deduction for cash and noncash tips | |
| 10 | 10 | received by a food or beverage service establishment employee; and to provide an effective | |
| 11 | 11 | date. | |
| 12 | 12 | BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA: | |
| 13 | 13 | SECTION 1. A new subdivision to subsection 2 of section 57-38-30.3 of the North Dakota | |
| 14 | 14 | Century Code is created and enacted as follows: | |
| 15 | 15 | Reduced by the amount of cash and noncash tips received by an employee in | |
| 16 | 16 | the course of the employee's work at a food or beverage service establishment, | |
| 17 | 17 | but only to the extent the amount was included in the employee's federal taxable | |
| 18 | 18 | income. For purposes of this subdivision, "food or beverage service | |
| 19 | 19 | establishment" means an establishment or place of business primarily engaged | |
| 20 | 20 | in the sale of prepared food or beverages for on-premises consumption. | |
| 21 | 21 | SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after | |
| 22 | 22 | December 31, 2024. | |
| 23 | 23 | Page No. 1 25.0896.01000 | |
| 24 | 24 | HOUSE BILL NO. 1324 | |
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