HB 1465 North Dakota House · 69th Legislative Assembly (2025-26)

A BILL for an Act to amend and reenact subsection 1 of section 53-06.1-12 of the North Dakota Century Code, relating to gaming tax reductions.

HB 1465 amends North Dakota's gaming tax code (Section 53-06.1-12) to reduce tax rates for licensed gaming organizations, such as casinos and racetracks. It lowers the top tax rate from 12% to 6% for businesses with quarterly revenue exceeding $250,000, while maintaining a 1% rate for revenue under $150,000 and a $500 flat fee plus 6% for revenue between $150,000 and $250,000. The bill directly affects gaming businesses by changing how their tax burden is calculated based on quarterly revenue. This represents a concrete policy change to reduce taxes for higher-revenue gaming operators. The bill was introduced in 2025 but failed to pass in February 2025.

Issues: ✗ Budget & Taxes

Bill status passed 2 of 4 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

House Failed

Feb 2025

Governor

Introduced Jan 16, 2025 Last action Feb 24, 2025

Maddy AI version diff · 1 comparison

What changed between versions

INTRODUCED → FIRST ENGROSSMENT · 3 edits

MINOR

The bill number and section identifiers were updated from 25.1136.01000 to 25.1136.02000, and the tax rate structure for licensed organizations was significantly modified. The changes affect how tax is calculated based on adjusted gross proceeds, with new thresholds and rates that increase the tax burden on higher income levels.

Scope change

The bill's scope remains focused on tax obligations for licensed organizations, but the financial thresholds and calculation methods have been substantially altered to increase tax liability for organizations with higher adjusted gross proceeds.

FISCAL

Tax rate thresholds were raised from $50,000 and $250,000 to $50,000 and $200,000, creating a new middle tier for organizations earning between $50,000 and $200,000.

Tax rates were adjusted: the lowest tier remains 1%, the middle tier now includes a $1,000 base plus 8% on amounts exceeding $50,000, and the highest tier now includes a $9,000 base plus 12% on amounts exceeding $200,000.

TECHNICAL

Bill section numbers were updated from 25.1136.01000 to 25.1136.02000, and bill formatting was changed from 'HOUSE BILL' to 'ENGROSSED HOUSE BILL'.

Floor votes · House Feb 24, 2025

How they voted

44–45

Failed · 2 other

Total votes 91

Feb 24, 2025

D Democratic11

5 Yea 5 Nay 1

45% Nay

R Republican80

39 Yea 40 Nay 1

50% Nay

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 24, 2025

Vote failed

House Vote: fail (44-45-2)

house

Feb 21, 2025

Lower · Passed

Amendment adopted, placed on calendar

lower

Feb 20, 2025

Lower · Passed

Reported back amended, do not pass, placed on calendar 10 2 2

lower

Feb 17, 2025

Lower · Passed

Committee Hearing 10:00

lower

Jan 16, 2025

Introduced

Introduced, first reading, referred Finance and Taxation Committee

lower

1 primary · 10 co-sponsors