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.
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 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.
HB 1532 would appropriate $3.3 million from the general fund to allow North Dakota legislators to hire temporary legislative assistants during sessions from 2025-2027. It also requires the Office of Management and Budget to analyze state agency office space in the capitol, identify excess space due to reduced in-office work, and recommend consolidation options and locations for temporary staff. The analysis must be completed and reported to legislative management by August 2026. The bill failed to pass in the legislature on February 12, 2025, with 29 votes in favor and 64 against.
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 partial property tax exemption for residential property used for in‑home care services for a qualifying individual; and to provide an effective date.
HB 1171 creates a scholarship program for dependents of North Dakota law enforcement family members, directly affecting eligible students whose parents or guardians are full-time law enforcement officers (including correctional officers, firefighters, EMS providers, or peace officers) with at least three years of service. The program covers 50% of tuition costs (minus other aid) at state higher education institutions, administered by the State Board of Higher Education. It appropriates $5 million from the general fund for the 2025-2027 biennium to fund these scholarships. The bill defines eligibility through tax dependency exemptions and enrollment at state-controlled colleges or universities.
