SB 2096 provides $5 million for renovating state hospital buildings to serve individuals with mental illness under correctional custody, involuntary commitment, or court-ordered forensic exams. It also appropriates $100 million to establish four regional acute psychiatric treatment and residential supportive housing services across North Dakota. The funds will allow the Department of Health and Human Services to build up to 24-bed facilities in each region or contract with private providers for these services. The bill directly affects individuals requiring acute psychiatric care and supportive housing, with funding allocated for the 2025-2027 biennium.
SB 2207 amends North Dakota law to explicitly include federally recognized tribal governments within state reservations in the exemption from motor vehicle excise tax. This change directly affects tribal governments operating vehicles on their reservations, ensuring vehicles owned or procured by them are exempt from the tax. The bill expands an existing exemption previously covering state/federal entities to specifically include tribal governments. It takes effect for taxable events after June 30, 2025.
Relating to income tax rates for individuals, estates, and trusts and the marriage penalty credit; to repeal section 57‑38‑01.28 of the North Dakota Century Code, relating to the marriage penalty credit; and to provide an effective date.
HB 1183 requires North Dakota's state treasurer to invest at least 1% of general fund money in gold or silver bullion, coins, or approved investment instruments, held directly or through a qualified custodian. It mandates the treasurer to develop management policies for these investments and conduct a study on their costs and benefits - including inflation and economic stability impacts - reporting findings to lawmakers by June 2026. The investment rule would take effect on July 1, 2027, while the study must be completed during the 2025-26 legislative interim. The bill directly affects how the state treasurer manages state funds and requires specific reporting on gold/silver investments.
Relating to a tax on cigars, other tobacco products, alternative tobacco products, electronic smoking devices, and electronic smoking device substances and a tobacco tax distribution fund; to amend and reenact section 57‑36‑01, subsection 1 of section 57‑36‑31, and section 57‑36‑32 of the North Dakota Century Code, relating to the definition of alternative tobacco products, transfer and allocation of tobacco products tax revenue and tax on cigarettes; to provide a penalty; to provide a continuing appropriation; and to provide an effective date.
HB 1244 would create a North Dakota income tax credit for parents who home-educate their children. It allows taxpayers to claim a credit of up to $10,000 per qualifying child annually (or $5,000 for married filers filing separately) for qualified educational expenses like books, tuition, computers, and software. To qualify, the child must be a dependent under 19, home-educated under North Dakota law, and the expenses must be directly related to home education. The credit would apply to taxable years beginning after December 31, 2024, and cannot exceed the taxpayer’s total income tax liability. This bill directly affects North Dakota parents who homeschool their children and choose to claim this tax benefit.
Relating to a legacy fund school construction assistance loan fund; to amend and reenact section 21‑10‑11, relating to the legacy and budget stabilization fund advisory board; and to provide a continuing appropriation.
Relating to the creation of the division of apprenticeship within the department of labor and human rights; to provide an appropriation; and to provide a report.
HB 1037 allocates $750,000 to each of five state departments (agriculture commissioner, attorney general, transportation department, health and human services, and career and technical education) for grants to support autonomous technology use. It provides funding for agriculture businesses to inspect property with drones, law enforcement for missing persons searches and crime scenes, and transportation entities to monitor highways using uncrewed aircraft systems. Recipients must match state funds at a 1:4 ratio and report grant usage to the legislature. The funds are one-time, covering the 2025-2027 biennium, with each department required to submit reports detailing grant recipients and expenditures.
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.
