Budget & Taxes

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 1252 creates a dedicated tribal health care coordination fund in North Dakota's state treasury, providing ongoing state funding to tribal governments for public health services. Funds are distributed based on each tribe's federal care coordination funding, with strict requirements: tribes must use funds for core public health services (limiting capital construction to 50% until 2027, then 35%), submit annual reports, and undergo biennial independent audits. The state department of health withholds funds for missing reports or improper use, and can restore distributions once compliance is verified. This bill directly affects North Dakota's tribal nations by establishing formalized, accountable funding for health programs aligned with federal public health priorities.

SB 2205 creates a dedicated "charitable gaming operating fund" in North Dakota's state treasury to manage all taxes, fines, and penalties collected from charitable gaming activities (like bingo or raffles run by nonprofits). The bill requires quarterly allocations: $75,000 to the gambling disorder prevention and treatment fund, and 5% of total funds to cities and counties based on taxes collected from local games (with a minimum $200 threshold for payments). It also mandates that any excess funds remaining after covering administrative costs be transferred to the state's general fund every odd-numbered year. This bill directly affects how charitable gaming revenue is distributed to state programs and local governments.

Relating to a prison industries workforce development income tax credit; to provide for a legislative management study; and to provide an effective date.

SB 2017 allocates $3,029,082 in state funds to cover salaries, operating expenses, and 5 full-time positions for North Dakota's Office of Administrative Hearings during the 2025-2027 biennium. The bill provides specific funding levels for the office's operations without changing existing laws or regulations. It directly affects the Office of Administrative Hearings by ensuring its budget for the next two years. This is a routine funding measure, not a policy change.

SB 2286 proposes authorizing the University of North Dakota (UND) to borrow up to $55 million through a line of credit from the Bank of North Dakota during 2025-2027, with interest capped at rates for state entities. It also appropriates $95 million in one-time funding for UND to construct a new health sciences facility at its School of Medicine and Health Sciences. The facility aims to expand health workforce capacity in areas like behavioral health and wellness, while supporting research and academic programs. The bill failed to pass in the legislature on April 8, 2025, with 6 votes in favor and 87 against.

SB 2143 amends North Dakota law concerning the funding of the state energy research center fund. This bill establishes a continuing appropriation, ensuring that revenue will be automatically deposited into the fund without needing annual legislative approval. The measure aims to provide a consistent financial basis for the state's energy research efforts. However, this continuing appropriation is set to expire on a specific date.

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.

Relating to a legacy earnings fund, a legacy property tax relief fund, a primary residence certification, and a limitation on property tax levies without voter approval; to amend and reenact section 6‑09.4‑10.1, subsection 1 of section 21‑10‑06, sections 40‑40‑06, 54‑27‑19.3, and 57‑02‑01, subdivision c of subsection 1 of section 57‑02‑08.1, subdivision b of subsection 2 of section 57‑02‑08.1, section 57‑02‑08.8, section 57‑02‑08.9 as amended by section 1 of Senate Bill No. 2201, as approved by the sixty-ninth legislative assembly, sections 57‑02‑08.10, 57‑02‑27, 57‑02‑27.1, 57‑02‑53, 57‑09‑04, 57‑11‑03, 57‑12‑06, 57‑15‑02.2, 57‑15‑14.2, and 57‑20‑07.1 of the North Dakota Century Code, relating to funds invested by the state investment board, property tax definitions, the homestead tax credit and renters refund, the property tax credit for disabled veterans, the primary residence credit, property classifications, assessment and budget hearing notices to property owners, school district levies, and the property tax statement; to repeal sections 21‑10‑12 and 21‑10‑13 of the North Dakota Century Code, relating to legacy fund definitions and the legacy earnings fund; to provide a statement of legislative intent; to provide for a legislative management study, to provide an appropriation; to provide an effective date; to provide an expiration date; and to declare an emergency.

HB 1022 appropriates $11.48 million in state funds to cover the operating costs of North Dakota's Retirement and Investment Office for the 2025-2027 biennium. The funding includes $8.55 million for staff salaries, $2.73 million for operational expenses, and $200,000 for contingencies. This bill directly affects the office itself by providing its budget to maintain retirement system administration, including 34 full-time positions. It does not change public benefits or create new regulations, as it solely addresses internal office funding.