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 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 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.
SB 2030 allocates $10 million to North Dakota's Housing Finance Agency for homeless grants and $50,000 for a homelessness study during the 2025-2027 biennium. It also provides $1 million to the Department of Public Instruction for homelessness liaison services in the state's ten largest school districts, requiring each district to match state funds dollar-for-dollar. Additionally, the bill transfers $200 million to the Housing Incentive Fund and mandates a legislative study on homelessness to identify funding gaps and solutions. These provisions directly affect homeless individuals, school districts, and state agencies managing housing and education services.
SB 2142 would redirect 25% of North Dakota's motor vehicle excise tax revenue to a new "township road and bridge sustainability fund" instead of previous allocations. This fund would provide annual payments to non-oil-producing counties for road and bridge projects in eligible townships, based on road miles. To qualify, townships must submit annual certifications showing road miles, township funds, and local tax rates, while excluding those that didn't maintain roads or met other criteria. The bill specifies that funds must be used solely for road and bridge construction, maintenance, or repairs. It would take effect for taxes collected after July 31, 2025, if passed.
Relating to a county and township bridge fund and a legacy earnings tax relief fund; to amend and reenact section 21‑10‑13 of the North Dakota Century Code, relating to the legacy earnings fund; to provide a statement of legislative intent; to provide an appropriation; and to provide an expiration date.
SB 2008 allocates $10.35 million in state funds to cover the operating costs of North Dakota's Department of Financial Institutions for the 2025-2027 biennium. The funding includes $8.18 million for salaries, $2.15 million for operating expenses, and $20,000 for contingency. The bill allows the department to transfer funds between specific budget categories during this period without legislative approval, provided they notify the Office of Management and Budget and Legislative Council. This is a routine budget appropriation bill that directly affects the department's ability to function, with no new policy requirements or external impacts.
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.
Relating to the North Dakota insurance incentive program; to amend and reenact subsection 1 of section 21‑10‑06 and subsection 3 of section 26.1‑01‑07.1 of the North Dakota Century Code, relating to the insurance incentive fund; to provide a continuing appropriation; and to provide an exemption.
