Budget & Taxes (Tax Incentives)

died · North Dakota · House Jan 27, 2025

HB 1506: A BILL for an Act to amend and reenact subsection 15 of section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for enrolled tribal members; and to provide an effective date.

HB 1506 would have exempted enrolled members of federally recognized North Dakota tribes from the state's motor vehicle excise tax when purchasing a vehicle within the state, but only if their primary residence is on a reservation or in an Indian service area. The bill specifically required that the vehicle be acquired within North Dakota and that the tribal member reside on tribal land to qualify for the exemption. It was scheduled to take effect for tax events after June 30, 2025. The bill was introduced in January 2025 but was withdrawn from consideration on January 27, 2025, and is not currently law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for tribal members, reducing state tax revenue, aligning with tax relief indicator for targeted group.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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failed · North Dakota · House Feb 6, 2025

HB 1546: A BILL for an Act to create and enact a new section to chapter 57-39.2 of the North Dakota Century Code, relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of the state of North Dakota; to amend and reenact section 57-40.2-03.3 of the North Dakota Century Code, relating to use tax on contractors; and to provide an effective date.

Relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of the state of North Dakota; to amend and reenact section 57‑40.2‑03.3 of the North Dakota Century Code, relating to use tax on contractors; and to provide an effective date.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates sales tax exemption for state contractor purchases, reducing state tax liability and promoting fiscal responsibility in budget management.90% confidence

Sub-Topics Sales Tax Tax Incentives

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signed · North Dakota · Senate May 2, 2025

SB 2282: AN ACT to create and enact a new section to chapter 57-38 and new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax credit for child care contributions provided by qualified employers; and to provide an effective date.

SB 2282 creates a new income tax credit for qualified employers in North Dakota. This credit is designed for businesses that contribute to their employees' child care expenses. The bill amends existing sections of the North Dakota Century Code to establish this new tax incentive.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates employer childcare tax credit, reducing taxable income for qualifying businesses - aligns with tax relief and workforce support under Budget & Taxes95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

passed · North Dakota · House Feb 5, 2025

HB 1521: A BILL for an Act to amend and reenact subsection 15 of section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for enrolled tribal members; and to declare an emergency.

HB 1521 would exempt enrolled members of federally recognized North Dakota tribes residing on tribal reservations from the state's motor vehicle excise tax. To qualify, individuals must provide proof of tribal enrollment and live within reservation boundaries (primary residence on reservation is required). The exemption applies retroactively to vehicle purchases after June 30, 2023, and the bill declares an emergency. This change directly affects tribal members living on reservations by removing a state tax on their vehicles.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts tribal members from motor vehicle tax, providing tax relief to a specific group, aligning with tax policy support indicators.95% confidence

Sub-Topics Sales Tax Tax Incentives

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failed · North Dakota · House Jan 31, 2025

HB 1383: A BILL for an Act to amend and reenact section 57-02-10 of the North Dakota Century Code, relating to a property tax exemption for certain agricultural land upon which an easement has been granted to the United States; and to provide an effective date.

Relating to a property tax exemption for certain agricultural land upon which an easement has been granted to the United States; and to provide an effective date.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for agricultural land with US easements, reducing tax burden on farmers and aligning with tax relief indicators.95% confidence

Sub-Topics Property Tax Tax Incentives

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failed · North Dakota · House Jan 31, 2025

HB 1571: A BILL for an Act to amend and reenact subsection 3 of section 54-35-26 and section 57-40.2-03.3 of the North Dakota Century Code, relating to evaluation of economic development tax incentives and the use tax exemption for raw materials, single-use product contact systems, and reagents used for biologic manufacturing; to repeal section 57-39.2-04.19 of the North Dakota Century Code, relating to the sales tax exemption for raw materials, single-use product contact systems, and reagents used for biologic manufacturing; and to provide an effective date.

Relating to evaluation of economic development tax incentives and the use tax exemption for raw materials, single‑use product contact systems, and reagents used for biologic manufacturing; to repeal section 57‑39.2‑04.19 of the North Dakota Century Code, relating to the sales tax exemption for raw materials, single‑use product contact systems, and reagents used for biologic manufacturing; and to provide an effective date.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals sales tax exemption for biologic manufacturing materials, increasing state revenue through expanded tax collection.90% confidence

Sub-Topics Sales Tax Tax Incentives

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failed · North Dakota · House Apr 16, 2025

HB 1428: A BILL for an Act to create and enact a new subsection to section 57-39.2-04 of the North Dakota Century Code, relating to a sales tax exemption for sales of clothing by a thrift store of a nonprofit corporation; and to provide an effective date.

HB 1428 creates a sales tax exemption in North Dakota for sales of clothing. This exemption specifically applies to clothing sold by thrift stores operated by nonprofit corporations. The bill enacts a new subsection to section 57-39.2-04 of the North Dakota Century Code to implement this change, and it also includes an effective date for the new provision.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts nonprofit thrift store clothing sales from sales tax, providing tax relief for lower-income shoppers and supporting community services through nonprofit operations.95% confidence

Sub-Topics Sales Tax Tax Incentives

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failed · North Dakota · House Jan 30, 2025

HB 1289: A BILL for an Act to create and enact a new subsection to section 57-02-08 of the North Dakota Century Code, 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.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides partial property tax exemption for qualifying residential properties used in in-home care, offering tax relief per Budget & Taxes indicators.90% confidence

Sub-Topics Property Tax Tax Incentives

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signed · North Dakota · House Apr 25, 2025

HB 1139: AN ACT to create and enact a new subsection to section 57-39.2-04 of the North Dakota Century Code, relating to a sales tax exemption for fire departments; and to provide an effective date.

House Bill 1139 proposes to create a new sales tax exemption for fire departments in North Dakota. If enacted, this bill would allow fire departments to be exempt from paying sales tax on their purchases. The bill achieves this by amending section 57-39.2-04 of the North Dakota Century Code to include this specific exemption. It also provides for an effective date for the change to take effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates sales tax exemption for fire departments, providing tax relief and reducing operational costs, aligning with fiscal support for public services.95% confidence

Sub-Topics Sales Tax Tax Incentives