HB 1379 would create a tax deduction for North Dakota residents and businesses selling qualifying gold or silver bullion. It allows taxpayers to reduce their taxable income by the profit (capital gain) from selling bullion that meets specific purity standards (999 parts per 1,000). The bill defines "bullion" as refined precious metal where value depends on metal content, not form, and applies only to gains included in federal taxable income. This change would apply to tax years beginning after December 31, 2024, if enacted. The bill failed to pass in March 2025.
HB 1107 would have created a new state income tax deduction in North Dakota for individuals who received Segal AmeriCorps education awards. The bill aimed to allow taxpayers to reduce their state taxable income by the amount of their Segal AmeriCorps education award. This provision would have directly affected North Dakota residents who earned these specific education awards through the Segal AmeriCorps program. The bill failed to pass in the North Dakota House of Representatives on March 7, 2025, with 22 votes in favor and 25 against.
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.
HB 1353 would limit how much property taxes can increase annually for North Dakota taxing districts (like cities, counties, and school districts) without voter approval. It caps annual increases at either the Consumer Price Index (CPI) or 3%, whichever is lower, with specific exceptions for new taxable property, changes in exemptions, or existing debt payments. Taxing districts could carry forward unused increases for up to three years but must seek voter approval (60%+ vote) for any increase exceeding the cap. The bill would apply to all taxing districts except for certain bonded debt payments, state medical center levies, and specific conservation district taxes.
Relating to the determination of state school aid, the primary residence credit, and removal of the homestead and disabled veterans' credit; to repeal sections 57‑02‑08.1, 57‑02‑08.2, and 57‑02‑08.8 of the North Dakota Century Code, relating to the homestead credit and disabled veterans' credit; to provide an effective date; and to declare an emergency.
HB 1236 amends North Dakota law to specify that hunting and fishing license fees and application fees can only fund state wildlife and fish department programs unrelated to chronic wasting disease (CWD). The bill restricts the use of these fees, ensuring they cannot support CWD management or research. It directly affects the North Dakota Game and Fish Department by altering how it allocates revenue from hunting and fishing permits. The change clarifies that existing fee revenue must be used for general department administration, not specific disease-related initiatives. The bill failed to pass in the legislature during the 2025 session.
HB 1502 would limit North Dakota's state general fund budget growth to a maximum of 3% per two-year budget cycle, unless a two-thirds vote of both legislative chambers approves a higher increase. The bill allows unused portions of the 3% allowance to be carried forward for up to three budget cycles to exceed the limit later. It directly affects the state budget process by imposing a spending cap on the legislature's annual budget decisions. This procedural bill, if enacted, would establish a new rule in the state code governing how much the state can spend from its general fund each biennium.
Relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of the state of North Dakota; to amend and reenact section 57‑40.2‑03.3 of the North Dakota Century Code, relating to use tax on contractors; and to provide an effective date.
Relating to a property tax exemption for certain agricultural land upon which an easement has been granted to the United States; and to provide an effective date.
HCR 3002 is a proposed constitutional amendment that would allow North Dakota to authorize and regulate sports betting within the state. If approved by voters, it would amend the state constitution to permit the legislature to license and regulate sports betting on professional and college sports. All tax revenue generated from sports betting would be required to fund K-12 public schools. This change would directly affect all North Dakotans by altering the state's legal framework for gambling and directing new revenue toward public education.
