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 2378 would limit how much local governments (like cities, counties, or school districts) in North Dakota can increase property taxes without voter approval. It sets a cap: annual tax budget increases could not exceed the Consumer Price Index (CPI) from the previous year, adjusted for changes in taxable property (e.g., new construction or lost exemptions). To exceed this limit, local governments would need approval from at least two-thirds of voters in a general election, but only for one year at a time. The bill applies to all taxing districts and prevents cities/counties from overriding these rules through home rule authority. It was introduced in January 2025 but failed to pass in February 2025.
Relating to a valuation reduction for property used as a primary residence; to amend and reenact subdivision b of subsection 4 of section 15.1‑27‑04.1, subsection 26 of section 57‑02‑08, sections 57‑02‑08.1, 57‑02‑08.3, 57‑02‑08.9, 57‑02‑08.10, and 57‑02‑11.1, subsection 1 of section 57‑23‑06, and section 57‑55‑10 of the North Dakota Century Code, relating to the determination of state school aid, removal of the homestead credit, homestead renter refund, and the primary residence credit; to repeal sections 57‑02‑08.2 and 57‑02‑08.8 of the North Dakota Century Code, relating to the homestead credit certification and disabled veterans' credit; to provide for retroactive application; to provide an effective date; and to provide an expiration date.
SB 2300 would require North Dakota public schools to provide secure containers for students to store personal electronic devices (like phones, tablets, or smartwatches) during the school day. Students must turn off and place devices in these containers upon arrival, with exceptions for documented medical needs. The bill allocates $1.89 million to fund the secure containers for the 2025-2027 biennium. It directly affects all K-12 students and schools in North Dakota, mandating a specific storage process during school hours.
SB 2312 would create a property tax exemption in North Dakota for land owned by charitable organizations and used primarily for non-profit equine events, such as horse shows or competitions. This exemption would apply to taxable years beginning after December 31, 2024, directly benefiting qualifying charitable groups that host these events. The bill adds a new provision to the state tax code specifying that such property is exempt from property taxation. It does not change existing tax rules for for-profit equine businesses or other property uses. The bill failed to pass in committee and was rejected during floor debate in February 2025.
