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.
Relating to the creation of a tobacco tax distribution behavioral health fund and the collection, transfer, and report of a tax on electronic smoking devices and alternative tobacco products; to amend and reenact sections 57‑36‑01, 57‑36‑25, 57‑36‑26, 57‑36‑31, and 57‑36‑32 of the North Dakota Century Code, relating to the tax imposed on cigarettes and other tobacco products; to provide a penalty; and to provide an effective date.
HB 1590 would create a pilot program allowing North Dakota parents to open student education services accounts for K-12 children. Parents could deposit up to $2,000 annually per child, with the Bank of North Dakota matching 50% of those deposits. Funds could cover authorized expenses like career courses, tutoring, mental health services, and approved educational materials, with unused funds rolling over yearly. The pilot, running 2025-2027 with $41.2 million in state funding, would close accounts if students leave the state or don't pursue higher education, requiring parent refunds for contributed amounts.
Relating to the statewide property tax levy of one mill for support of the state medical center at the University of North Dakota; and to provide an effective date.
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 1548 allocates $10 million in one-time state funding to the Department of Health and Human Services for a fitness center grant at the Life Skills and Transition Center. The bill specifically provides funds to construct a fitness center that will directly benefit residents of this facility. The grant is intended for the 2025-2027 biennium and comes from the Strategic Investment and Improvements Fund. This is a funding measure focused on physical health infrastructure for a specific state-run residential program.
