Relating to a legacy earnings fund, a legacy property tax relief fund, a state reimbursed taxable valuation reduction for residential, agricultural, and commercial property, limitations on taxable valuation increases, and voter-approved excess levy authority; to amend and reenact section 6‑09.4‑10.1, subsection 1 of section 21‑10‑06, section 54‑27‑19.3, subdivision c of subsection 1 of section 57‑02‑08.1, subdivision b of subsection 2 of section 57‑02‑08.1, and section 57‑02‑08.10, of the North Dakota Century Code, relating to funds invested by the state investment board, the homestead tax credit and renters refund, and the primary residence credit certification and state reimbursement; to repeal sections 21‑10‑12, 21‑10‑13, and 57‑02‑08.9 of the North Dakota Century Code, relating to legacy fund definitions, the legacy earnings fund, and the primary residence credit; to provide an appropriation; to provide for a transfer; to provide an effective date; and to provide an expiration date.
Relating to health insurance benefits coverage provided by the uniform group insurance program; to provide an appropriation; to provide for a statement of legislative intent; and to provide an effective date.
This bill amends North Dakota's income tax law to allow a deduction for benefits received by retired law enforcement personnel. It modifies a specific section of the North Dakota Century Code, enabling these individuals to reduce their taxable income based on these benefits. The legislation also includes a provision for retroactive application of this tax deduction.
Relating to the option for a school district to reduce its local contribution deduction in the school state aid formula by the percentage of the local contribution which comes from in lieu of revenue.
Relating to duties of the human trafficking commission and immunity for reporting human trafficking; to provide a continuing appropriation; and to provide a contingent effective date.
HB 1234 requires the state treasurer to deposit specific state-imposed sales tax collections (from sellers registered under the streamlined sales tax system) directly into the public employees retirement system's main plan. This transfer affects the retirement fund's funding, using revenue that would otherwise go to the general fund. The bill includes an expiration clause, ending when the retirement system's funded ratio reaches 90% or higher. It amends North Dakota law to redirect these sales tax revenues to the retirement system, effective until the system meets the 90% funding threshold.
HB 1016 allocates $25.6 million from North Dakota's general fund to cover the 2025-2027 biennium expenses for the Office of the Adjutant General. It specifically funds existing programs including National Guard operations, emergency services, and the North Dakota Veterans' Cemetery, with $500,000 designated for armory maintenance and repairs. The bill does not create new policies or affect eligibility but ensures continued funding for these state military and emergency services. This is a procedural appropriation bill, not a substantive policy change.
House Bill 1139 proposes to create a new sales tax exemption for fire departments in North Dakota. If enacted, this bill would allow fire departments to be exempt from paying sales tax on their purchases. The bill achieves this by amending section 57-39.2-04 of the North Dakota Century Code to include this specific exemption. It also provides for an effective date for the change to take effect.
Relating to the creation of the city, county, and township road fund; to amend and reenact subsection 1 of section 39‑04‑19.2, section 54‑27‑19, subsection 1 of section 57‑43.1‑02, and subsection 1 of section 57‑43.2‑02 of the North Dakota Century Code, relating to the electric and plug-in hybrid vehicle road use fee, the tax imposed on motor vehicle and special fuels, and the highway tax distribution fund; and to provide an effective date.
HB 1531 appropriates $75,000 from North Dakota's general fund to the Agriculture Commissioner for a study on expanding irrigation infrastructure. The study will examine economic benefits of increased irrigation in rural communities, impacts of past water projects under the Pick-Sloan Act, and differences in economic value between irrigated vs. non-irrigated land. It requires a consultant to analyze these factors and submit findings with policy recommendations to legislative leaders by July 1, 2026. The bill directly affects agricultural producers and rural communities by assessing how irrigation expansion could impact local economies.
