Bill
HB 1324
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.
69th Legislative Assembly (2025-26)
Introduced by Keith Boehm and 9 co-sponsors
Provides a North Dakota state income tax subtraction for tips (cash and noncash) counted in federal income for employees at food/beverage establishments.
Second reading, failed to pass, yeas 23 nays 71