l9n/ North Dakota

2013 Regular Session, 2013–2014

Senate Bill 2364

Relating to a corporate income tax credit, utilization of net operating losses and credit carryforwards, the time for filing of returns for certain corporations, interest on tax when the time for filing a return is extended, refunds of tax for certain corporations, and audits of certain corporations; to amend and reenact subsection 5 of section 11‑37‑08, subsection 8 of section 40‑63‑01, subsection 5 of section 40‑63‑04, section 40‑63‑06, subsections 3 and 4 of section 40‑63‑07, subsection 3 of section 57‑38‑01.3, subsections 5 and 7 of section 57‑38‑01.32, subdivisions c and f of subsection 2 of section 57‑38‑30.3, and section 57‑39.2‑26.1 of the North Dakota Century Code, relating to subjecting financial institutions to the corporate income tax, adjustments for net operating losses, bonds and other obligations of a commerce authority, creation of renaissance zones, state aid distribution fund allocations to political subdivisions, the housing incentive fund tax credit, computation of farm income, and income associated with losses passed through to a financial institution; to repeal chapter 57‑35.3 of the North Dakota Century Code, relating to elimination of the financial institutions tax; and to provide an effective date.

Did not become law. It stopped in the Senate on April 10, 2013. The 63rd Legislative Assembly has ended.

What it does

The synopsis the Legislative Assembly published with the bill.

A BILL for an Act to create and enact two new sections to chapter 57-38, subsections 7 and 8 to section 57-38-34, subsection 11 to section 57-38-38, and subsection 16 to section 57-38-40 of the North Dakota Century Code, relating to a corporate income tax credit, utilization of net operating losses and credit carryforwards, the time for filing of returns for certain corporations, interest on tax when the time for filing a return is extended, refunds of tax for certain corporations, and audits of certain corporations; to amend and reenact subsection 5 of section 11-37-08, subsection 8 of section 40-63-01, subsection 5 of section 40-63-04, section 40-63-06, subsections 3 and 4 of section 40-63-07, subsection 3 of section 57-38-01.3, subsections 5 and 7 of section 57-38-01.32, and subdivisions c and f of subsection 2 of section 57-38-30.3 of the North Dakota Century Code, relating to subjecting financial institutions to the corporate income tax, adjustments for net operating losses, bonds and other obligations of a commerce authority, creation of renaissance zones, the housing incentive fund tax credit, computation of farm income, and income associated with losses passed through to a financial institution; to repeal chapter 57-35.3 of the North Dakota Century Code, relating to elimination of the financial institutions tax; and to provide an effective date.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the Senate

5 co-sponsors

Dwight Cook, Margaret Sitte, Roger Brabandt, Lois Delmore, Dan Ruby

Its course

January 28 to April 10, 2013, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action18 actions on 13 days

In the SenateJan 28 to Feb 2124 days

Finance and TaxationJan 28 to Feb 1417 days

AppropriationsFeb 15 to Feb 205 days

In the House of RepresentativesFeb 21 to Apr 341 days

Finance and TaxationFeb 26 to Apr 235 days

Back in the SenateApr 3 to Apr 10 · stopped7 days

Votes

Yeas to nays, as the Legislative Assembly recorded them. Committee votes are set in.

  • Finance and Taxation7–0

    Do pass as amended · Feb 14

  • Appropriations13–0

    Do pass as amended · Feb 20

  • Senate, second reading46–0

    Passed · Feb 21

  • Finance and Taxation13–0

    Do pass as amended · Apr 2 · 1 present

  • House of Representatives, second reading85–6

    Passed · Apr 3

  • Senate, second reading3–44

    Failed · Apr 10

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Feb 15

  • Senate committee amendmentAdopted

    Adopted Feb 21

  • House of Representatives committee amendmentAdopted

    Adopted Apr 3

Text

Each version as the Legislative Assembly printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislative Assembly published it is below.

In the Senate Jan 28 – Feb 21

  1. Jan 28Introduced and sent to Finance and Taxation
  2. Feb 4Heard in Finance and Taxation
  3. Feb 14Finance and Taxation recommended it as amended, 7 to 0
  4. Feb 15Amended as the committee recommended
  5. Sent to Appropriations
  6. Feb 20Heard in Appropriations
  7. Appropriations recommended it as amended, 13 to 0
  8. Feb 21Amended as the committee recommended
  9. Passed the Senate, 46 to 0

In the House of Representatives Feb 22 – Apr 3

  1. Feb 22Arrived in the House of Representatives
  2. Feb 26Read a first time and sent to Finance and Taxation
  3. Mar 6Heard in Finance and Taxation
  4. Apr 2Finance and Taxation recommended it as amended, 13 to 0
  5. Apr 3Amended as the committee recommended
  6. Passed the House of Representatives, 85 to 6

Back in the Senate Apr 4 – Apr 10

  1. Apr 4Returned to the Senate
  2. Apr 10The Senate agreed to the other chamber's changes
  3. Failed in the Senate, 3 to 44
All 18 actions, as published
  1. Jan 28Introduced, first reading, (emergency), referred Finance and Taxation CommitteeSenate
  2. Feb 4Committee Hearing 10:15Senate
  3. Feb 14Reported back amended, do pass, amendment placed on calendar 7 0 0Senate
  4. Feb 15Amendment adoptedSenate
  5. Feb 15Rereferred to AppropriationsSenate
  6. Feb 20Committee Hearing 11:30Senate
  7. Feb 20Reported back amended, do pass, amendment placed on calendar 13 0 0Senate
  8. Feb 21Amendment adopted, placed on calendarSenate
  9. Feb 21Second reading, passed, yeas 46 nays 0Senate
  10. Feb 22Received from SenateHouse of Representatives
  11. Feb 26Introduced, first reading, referred Finance and Taxation CommitteeHouse of Representatives
  12. Mar 6Committee Hearing 10:30House of Representatives
  13. Apr 2Reported back amended, do pass, amendment placed on calendar 13 0 1House of Representatives
  14. Apr 3Amendment adopted, placed on calendarHouse of Representatives
  15. Apr 3Second reading, passed as amended, yeas 85 nays 6House of Representatives
  16. Apr 4Returned to Senate (12)Senate
  17. Apr 10ConcurredSenate
  18. Apr 10Second reading, failed to pass, yeas 3 nays 44Senate