Finance and Taxation

Senate Bill 2170 · Relating to the imposition of individual income taxes and employer income tax withholding for mobile workforce employees; to amend and reenact subsection 1 of section 57‑38‑59 of the North Dakota Century Code, relating to the imposition of individual income taxes and employer income tax withholding for mobile workforce employees; and to provide an effective date.

Sent February 23, 2011 · Reported out after 13 days, 11–3 · then passed the House of Representatives, and became law

Senate Bill 2180 · Relating to city lodging tax and state sales tax application to stays of thirty days or more and the city visitors' committee; and to provide an effective date.

Sent February 23, 2011 · Reported out after 14 days, 12–2 · 1 committee amendment, adopted · did not pass the House of Representatives

Senate Bill 2184 · Relating to the feasibility and desirability of extending the sales tax exemption on purchases of tangible property to all charitable nonprofit organizations and comparative analysis of the efficacy of sales tax exemptions or rate reductions.

Sent February 23, 2011 · Reported out after 20 days, 12–2 · did not pass the House of Representatives

Senate Bill 2189 · Relating to the acreage of church property eligible for the church property tax exemption; and to provide an effective date.

Sent February 23, 2011 · Reported out after 13 days, 13–0 · did not pass the House of Representatives

Senate Bill 2202 · Relating to the sales and use tax exemption for materials used in compressing, processing, gathering, or refining gas, the sales and use tax exemption for materials used in construction or expansion of an oil refinery, and the use tax on contractors; and to provide an effective date.

Sent February 23, 2011 · Reported out after 13 days, 12–0 · then passed the House of Representatives, and became law

Senate Bill 2208 · Relating to the income tax exemption applying to qualifying reservation residents, activities, and sources; and to provide an effective date.

Sent February 23, 2011 · Reported out after 20 days, 14–0 · then passed the House of Representatives, and became law

Senate Bill 2218 · Relating to renaissance fund organization income tax credits; and to provide an effective date.

Sent February 23, 2011 · Reported out after 29 days, 9–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 2249 · Relating to the contents of a child support lien filed with the secretary of state, the contents of a vessel lien for the collection of child support, the contents of a financing statement, the filing of a financing statement, a tax lien on a telecommunications carrier, a tax lien for the collection of taxes on tobacco products, a tax lien for the collection of income taxes, a tax lien for the collection of sales tax, a tax lien for the collection of use tax, a tax lien for the collection of motor vehicle excise tax, a tax lien for the collection of motor vehicle fuel tax, a tax lien for the collection of special fuels and importer for use tax; and to declare an effective date.

Sent February 23, 2011 · Moved on without a report after 9 days · then passed the House of Representatives, and became law

Senate Bill 2263 · Relating to reporting dates and allocation for electric generation, distribution, and transmission taxes; and to provide an effective date.

Sent February 23, 2011 · Reported out after 14 days, 13–0 · then passed the House of Representatives, and became law

Senate Bill 2292 · Relating to the sales tax exemption for nonprofit entities; and to provide an effective date.

Sent February 23, 2011 · Reported out after 14 days, 11–3 · then passed the House of Representatives, and became law

Senate Bill 2294 · Relating to joint powers agreements among political subdivisions; and to amend and reenact subsection 7 of section 57-01-02, sections 57-01-05 and 57-02-11, subsection 3 of section 57‑12‑06, and 57-13-04, 57-13-05, 57-13-07, 57-13-08, and 57-14-08 of the North Dakota Century Code, relating to assessments of property, powers and duties of the state supervisor of assessments, listing of individual property records, inspection of property, the duties of the state board of equalization, and the duties of county assessors.

Sent February 23, 2011 · Reported out after 27 days, 10–3 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 2321 · Relating to a homestead property tax credit for mobilized military personnel; and to provide an effective date.

Sent February 23, 2011 · Reported out after 21 days, 10–4 · did not pass the House of Representatives

Senate Bill 2329 · Relating to an individual and corporate income tax credit for targeted retail businesses; and to provide an effective date.

Sent February 23, 2011 · Reported out after 27 days, 9–4 · 1 committee amendment, adopted · did not pass the House of Representatives

Senate Bill 2331 · Relating to an income tax credit for employment of individuals with disabilities; and to provide an effective date.

Sent February 23, 2011 · Reported out after 28 days, 8–5 · 1 committee amendment, adopted · did not pass the House of Representatives

Senate Bill 2336 · Relating to a sales tax exemption for machinery or equipment used to produce coal from a new mine located in this state; and to provide an effective date.

Sent February 23, 2011 · Reported out after 29 days, 10–3 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 2356 · Relating to special assessments for business promotion.

Sent February 23, 2011 · Reported out after 20 days, 10–4 · then passed the House of Representatives, and became law

Senate Bill 2034 · Relating to the definition of green diesel; to amend and reenact sections 17‑03‑01,17‑03‑04, and 17‑03‑05, subsection 1 of section 17‑07‑01, sections 19‑10‑01, 54‑17.7‑02, 54‑44.5‑09, 57‑38‑01.22, and 57‑38‑01.23, subsection 7 of section 57‑38‑30.3, section 57‑38‑30.6, subsection 2 of section 57‑38.6‑01, and subsection 51 of section 57‑39.2‑04 of the North Dakota Century Code, relating to green diesel; and to provide an effective date.

Sent February 22, 2011 · Reported out after 14 days, 9–4 · then passed the House of Representatives, and became law

Senate Bill 2049 · Relating to exclusion of certain subsidized rental property from the property tax exemption for property used for charitable or other public purposes; and to provide an effective date.for an Act to provide for a legislative management study of whether subsidized rental property should be entitled to the property tax exemption for property used for charitable or other public purposes, after consideration of court decisions on the issue.

Sent February 22, 2011 · Reported out after 30 days, 10–2 · then passed the House of Representatives, and became law

House Bill 1293 · Relating to property tax levy dollar increase limitations; and to provide an effective date.

Sent February 17, 2011 · Reported out after 6 days, 8–3 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1322 · Relating to limitation of imposition of special assessments against agricultural property; to provide for a legislative management study; and to provide an effective date.

Sent February 17, 2011 · Reported out after 4 days, 12–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1047 · Relating to allocation of state funding to school districts for mill levy reduction grants and property tax levies of school districts; to repeal chapter 57-16 of the North Dakota Century Code, relating to certain excess levies of school districts; to provide an appropriation; to provide for transfers; and to provide an effective date.

Sent February 10, 2011 · Reported out after 6 days, 11–3 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1322 · Relating to limitation of imposition of special assessments against agricultural property; to provide for a legislative management study; and to provide an effective date.

Sent January 17, 2011 · Reported out after 30 days, 10–3 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1331 · Relating to restriction of the amount of an improvement which may be paid by levy of special assessments; to provide for a legislative management study; and to provide an effective date.

Sent January 17, 2011 · Reported out after 30 days, 10–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1334 · Relating to a sales tax exemption for memberships, admissions, and entrance fees of nonprofit 501(c)(7) social and recreation clubs; and to provide an effective date.

Sent January 17, 2011 · Reported out after 22 days, 9–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1345 · Relating to the valuation of a homestead eligible for the homestead credit; and to provide an effective date.

Sent January 17, 2011 · Reported out after 23 days, 12–2 · did not pass the House of Representatives

House Bill 1347 · A BILL for an Act to provide for imposition and collection of a severance tax on gravel, rock, sand, and other materials used or usable for road construction and maintenance; to provide a continuing appropriation; and to provide an effective date.

Sent January 17, 2011 · Reported out after 11 days, 11–1 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1356 · Relating to an individual income tax deduction for higher education student loan repayment; and to provide an effective date.

Sent January 17, 2011 · Reported out after 22 days, 9–5 · did not pass the House of Representatives

House Bill 1360 · Relating to the share of sales tax collections allocated to the state aid distribution fund; and to provide an effective date.

Sent January 17, 2011 · Reported out after 11 days, 10–2 · did not pass the House of Representatives

House Bill 1361 · Relating to the county mill levy for comprehensive health care insurance employee benefit programs; and to provide an effective date.

Sent January 17, 2011 · Reported out after 22 days, 9–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1362 · Relating to oil and gas impact loans from the legacy fund and to provide for repayment; and to provide an effective date.

Sent January 17, 2011 · Reported out after 30 days, 9–5 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1370 · Relating to the property tax exemption for church property; and to provide an effective date.

Sent January 17, 2011 · Reported out after 29 days, 12–1 · did not pass the House of Representatives

House Bill 1390 · Relating to an income tax deduction for certain social security benefits; and to provide an effective date.

Sent January 17, 2011 · Reported out after 22 days, 10–4 · did not pass the House of Representatives

House Bill 1391 · Relating to prohibited replacement taxes; to amend and reenact subsection 2 of section 11‑09.1‑05, subsection 16 of section 40-05.1-06, subsection 1 of section 57‑39.2‑02.1, sections 57‑39.4‑01, 57‑39.4‑02, 57‑39.4‑03, and 57‑39.4‑04, subsections 1 and 3 of section 57‑39.4‑09, and sections 57‑39.4‑10, 57‑39.4‑11.1, 57‑39.4‑14, 57‑39.4‑14.1, 57‑39.4‑18, 57‑39.4‑19, 57‑39.4‑20, and 57‑39.4‑24 of the North Dakota Century Code, relating to the administration of the streamlined sales and use tax agreement; to repeal chapter 57-39.3 of the North Dakota Century Code, relating to fees in lieu of sales taxes; and to provide an effective date.

Sent January 17, 2011 · Reported out after 10 days, 11–1 · then passed the House of Representatives, and became law

House Bill 1394 · Relating to allocation by landlords to renters of property tax relief benefits to the rental property; and to provide an effective date.

Sent January 17, 2011 · Reported out after 11 days, 8–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1400 · Relating to an individual income tax deduction for the amount of increase in property taxes against the individual's homestead; and to provide an effective date.

Sent January 17, 2011 · Reported out after 22 days, 13–0 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1402 · Relating to an individual income tax deduction for lower‑income individuals; and to provide an effective date.

Sent January 17, 2011 · Reported out after 22 days, 8–6 · did not pass the House of Representatives

House Bill 1404 · Relating to the rate of sales and use tax for modular homes; and to provide an effective date.

Sent January 17, 2011 · Reported out after 11 days, 8–4 · did not pass the House of Representatives

House Bill 1409 · Relating to elimination of individual and corporate income taxes and financial institutions taxes; to repeal sections 40‑63‑04, 40‑63‑06, 40‑63‑09, 40‑63‑10, and 52‑02.1‑03, chapters 57‑35.3, 57‑38, 57‑38.1, 57‑38.3, 57‑38.4, 57‑38.5, and 57‑38.6, and section 57‑59‑02 of the North Dakota Century Code, relating to elimination of individual and corporate income taxes and financial institutions taxes; and to provide an effective date.

Sent January 17, 2011 · Reported out after 22 days, 8–6 · did not pass the House of Representatives

House Bill 1420 · Relating to oil extraction tax rates and exemptions; and to provide an effective date.

Sent January 17, 2011 · Reported out after 23 days, 9–4 · did not pass the House of Representatives

House Bill 1437 · Relating to limitation of the rate of home rule sales, use, or excise taxes; to amend and reenact subsection 1 of section 57‑39.2‑02.1, subsection 1 of section 57‑40.2‑02.1, and sections 57‑40.3‑02 and 57‑40.5‑02 of the North Dakota Century Code, relating to reduction of the rate of sales, use, motor vehicle excise, and aircraft excise taxes; and to provide an effective date.

Sent January 17, 2011 · Reported out after 24 days, 10–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1458 · Relating to establishment of an infrastructure development office and grant program, an energy infrastructure development fund, and to provide for deposit and allocation of certain oil and gas gross production tax revenues; to amend and reenact sections 21‑06‑10, 57‑51‑15, and 57‑62‑03 of the North Dakota Century Code, relating to allocation of revenues from federal flood control mineral leases and oil and gas gross production tax allocation; to repeal sections 57‑62‑03.1 and 57‑62‑04 of the North Dakota Century Code, relating to the energy development impact office; to provide for a transfer; to provide appropriations; to provide a continuing appropriation; to provide an effective date; and to provide an expiration date.

Sent January 17, 2011 · Reported out after 24 days, 9–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1467 · Relating to a triggered oil extraction tax rate reduction; to provide an effective date; and to provide an expiration date.for an Act to amend and reenact sections 57‑51.1‑01, 57‑51.1‑02, 57‑51.1‑03, and 57‑51.1‑03.1 of the North Dakota Century Code, relating to oil extraction tax rates and exemptions; and to provide an effective date.

Sent January 17, 2011 · Reported out after 23 days, 13–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1320 · Relating to deductions from income for determining medical assistance eligibility.

Sent January 12, 2011 · Moved on without a report after 2 days · then passed the House of Representatives, and became law

House Bill 1303 · Relating to application of the extraction tax to natural gas and imposition of a separate and additional oil and gas infrastructure maintenance tax; and to provide an effective date.

Sent January 11, 2011 · Reported out after 17 days, 12–0 · did not pass the House of Representatives

House Bill 1306 · Relating to the property tax credit for disabled veterans; and to provide an effective date.

Sent January 11, 2011 · Reported out after 28 days, 14–0 · did not pass the House of Representatives

House Bill 1309 · Relating to a sales and use tax holiday for clothing; and to provide an effective date.

Sent January 11, 2011 · Reported out after 16 days, 12–0 · did not pass the House of Representatives

House Bill 1194 · Relating to truth in property taxation and determination and application of a certified tax rate for cities, counties, school districts, and city park districts; to amend and reenact sections 11‑23‑03, 40‑40‑04, 40‑40‑06, and 57-15-13 of the North Dakota Century Code, relating to county, city, park district, and school district property tax levies and hearings; and to provide an effective date.

Sent January 10, 2011 · Reported out after 37 days, 9–4 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1198 · Relating to allocation to counties of a portion of the state's share of oil and gas gross production tax revenues from production within the Fort Berthold Reservation; to provide for retroactive application; and to provide an effective date.

Sent January 10, 2011 · Reported out after 29 days, 10–4 · did not pass the House of Representatives

House Bill 1201 · Relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of an exempt entity; to amend and reenact section 57‑40.2‑03.3 of the North Dakota Century Code, relating to a use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of an exempt entity; and to provide an effective date.

Sent January 10, 2011 · Reported out after 16 days, 11–1 · did not pass the House of Representatives

House Bill 1220 · Relating to property owners whose signatures will bar proceeding with a special assessment project.

Sent January 10, 2011 · Reported out after 36 days, 12–0 · did not pass the House of Representatives

House Bill 1225 · Relating to the county emergency fund levy limitation; and to provide an effective date.for an Act to amend and reenact section 57-15-28 of the North Dakota Century Code, relating to the county emergency fund levy; to provide for a legislative management study; and to provide an effective date.

Sent January 10, 2011 · Reported out after 16 days, 7–5 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1227 · Relating to property tax statement inclusion of information to identify the percentage of property value that is imposed in property taxesdollar amount of property tax relief provided through legislative appropriation; and to provide an effective date.

Sent January 10, 2011 · Reported out after 37 days, 13–0 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1235 · Relating to refund of rent constituting property taxes for eligible individuals; and to provide an effective date.

Sent January 10, 2011 · Reported out after 16 days, 9–3 · did not pass the House of Representatives

House Bill 1243 · Relating to the excise tax on bingo.

Sent January 10, 2011 · Reported out after 29 days, 9–3 · did not pass the House of Representatives

House Bill 1245 · Relating to city lodging tax and state sales tax application to hotel, motel, and tourist court stays of thirty days or more; and to provide an effective date.

Sent January 10, 2011 · Reported out after 30 days, 10–4 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1246 · Relating to the property tax exemption for church property; to repeal subsection 7 of section 57-02-08 of the North Dakota Century Code, relating to a property tax exemption for certain church property; to provide for a legislative management study; and to provide an effective date.

Sent January 10, 2011 · Reported out after 30 days, 12–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1247 · Relating to an individual income tax deduction for a portion of income from passthrough entities; to amend and reenact section 57‑38‑30 and subsection 1 of section 57‑38‑30.3 of the North Dakota Century Code, relating to corporate and individual income tax rates; and to provide an effective date.

Sent January 10, 2011 · Reported out after 29 days, 13–1 · did not pass the House of Representatives

House Bill 1253 · Relating to reassessment of property that has been sold for less than its most recently assessed true and full value; and to provide an effective date.

Sent January 10, 2011 · Reported out after 18 days, 11–1 · did not pass the House of Representatives

House Bill 1268 · Relating to allocation of revenues from the leasing of federal flood control lands and allocation between counties and the state general fund of oil and gas gross production tax revenues from production within the Fort Berthold Reservation; and to provide an effective date; and to declare an emergency.

Sent January 10, 2011 · Reported out after 29 days, 13–0 · then passed the House of Representatives, and not the Senate

House Bill 1272 · Relating to limitation of property tax increases; and to provide an effective date.

Sent January 10, 2011 · Reported out after 30 days, 11–3 · did not pass the House of Representatives

House Bill 1274 · Relating to unemployment benefits chargeable against a nonprofit organization as a base period employer.

Sent January 10, 2011 · Moved on without a report after 3 days · did not pass the House of Representatives

House Bill 1275 · Relating to an individual income tax deduction for a portion of retirement benefits for firefighters, police, highway patrol officers, military personnel, and government employees; to provide an effective date; and to provide an expiration date.

Sent January 10, 2011 · Reported out after 29 days, 9–5 · did not pass the House of Representatives

House Bill 1282 · Relating to determination of true and full value of property for property tax assessment purposes; and to provide an effective date.

Sent January 10, 2011 · Reported out after 30 days, 13–0 · did not pass the House of Representatives

House Bill 1284 · Relating to appeals of property tax assessments; and to provide an effective date.

Sent January 10, 2011 · Reported out after 31 days, 13–1 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1285 · Relating to eligibility for the homestead property tax credit; and to provide an effective date.

Sent January 10, 2011 · Reported out after 30 days, 13–1 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1289 · Relating to reduction of income tax rates for individuals, estates, and trusts; and to provide an effective date.for an Act to amend and reenact subsection 1 of section 57‑38‑30.3 of the North Dakota Century Code, relating to reduction of income tax rates for individuals, estates, and trusts; and to provide an effective date.

Sent January 10, 2011 · Reported out after 31 days, 12–2 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1293 · Relating to property tax levy dollar increase limitations; and to provide an effective date.

Sent January 10, 2011 · Reported out after 37 days, 10–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1294 · Relating to prohibition of home rule counties and cities from superseding state laws relating to special assessments and property tax assessments, levy limitations, exemptions, credits, definitions, administration, or enforcement; and to provide an effective date.

Sent January 10, 2011 · Reported out after 30 days, 10–4 · did not pass the House of Representatives

House Bill 1178 · Relating to an income tax deduction for retired military personnel pay; and to provide an effective date.

Sent January 7, 2011 · Reported out after 32 days, 10–4 · did not pass the House of Representatives

House Bill 1184 · Relating to a volunteer emergency responder individual income tax deduction; and to provide an effective date.

Sent January 7, 2011 · Reported out after 32 days, 10–4 · did not pass the House of Representatives

House Bill 1189 · Relating to corporate income tax rates; and to provide an effective date.

Sent January 7, 2011 · Reported out after 33 days, 11–3 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1149 · Relating to the levy limitation for county comprehensive health care insurance employee benefit programs; and to provide an effective date.

Sent January 6, 2011 · Reported out after 20 days, 10–2 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1157 · Relating to an exemption from aircraft excise tax for aircraft acquired by an aviation museum; and to provide an effective date.

Sent January 6, 2011 · Reported out after 11 days, 13–0 · then passed the House of Representatives, and became law

House Bill 1144 · Relating to special usecrew housing permit fees for crew housing facilities; and to declare an emergency.

Sent January 5, 2011 · Reported out after 21 days, 10–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1148 · Relating to renaissance fund organization restrictions for smaller cities and disclosure of information regarding renaissance fund investors.

Sent January 5, 2011 · Reported out after 23 days, 9–3 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1046 · Relating to a sales tax exemption for potash and byproducts of potash and taxation of potash and byproducts; to amend and reenact subsection 32 of section 57‑02‑08 of the North Dakota Century Code, relating to exemption of minerals subject to in lieu of taxes; to provide for a legislative management study; to provide a continuing appropriationstatement of legislative intent; to provide a penalty; and to provide an effective date.

Sent January 4, 2011 · Reported out after 36 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1047 · Relating to allocation of state funding to school districts for mill levy reduction grants and property tax levies of school districts; to repeal chapter 57-16 of the North Dakota Century Code, relating to certain excess levies of school districts; to provide an appropriation; to provide for transfers; and to provide an effective date.

Sent January 4, 2011 · Reported out after 36 days, 12–1 · 1 committee amendment, not acted on · then passed the House of Representatives, and became law

House Bill 1048 · Relating to creation of the agricultural land valuation fund; to amend and reenact subsection 10 of section 57‑02‑27.2 of the North Dakota Century Code, relating to extension of the deadline for counties to implement use of soil survey data in agricultural property tax assessments; to provide a continuing appropriation; and to provide an effective date.

Sent January 4, 2011 · Reported out after 17 days, 8–5 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1057 · Relating to angel fund investment disclosure; to amend and reenact section 57‑38‑01.26 of the North Dakota Century Code, relating to the angel fund investment tax credit; to provide for a report to the legislative management; to provide an effective date; and to provide an expiration date.

Sent January 4, 2011 · Reported out after 35 days, 12–1 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1070 · Relating to county infrastructure fund grants to school districts to offset oil and gas development impact; and to provide an effective date.

Sent January 4, 2011 · Reported out after 7 days, 12–0 · did not pass the House of Representatives

House Bill 1071 · Relating to retention of property tax status as agricultural property for property previously devoted to agricultural uses which is being used for mineral extraction and for which the surface owner owns none of the subsurface mineral rights; and to provide an effective date.

Sent January 4, 2011 · Reported out after 9 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1072 · Relating to an income tax deduction to remove the marriage penalty contained in the federal standard deduction for married persons filing jointly; and to provide an effective date.

Sent January 4, 2011 · Reported out after 7 days, 12–0 · then passed the House of Representatives, and became law

House Bill 1077 · Relating to elimination of the limitation on allocations that may be received by a city under the oil and gas gross production tax; and to provide an effective date.

Sent January 4, 2011 · Reported out after 35 days, 13–0 · then passed the House of Representatives, and became law

House Bill 1099 · Relating to procedures available to the tax commissioner in case of seizure of tobacco products, reporting and remittance of use tax collected during odd‑numbered years, the definition of state for motor vehicle excise tax reciprocity purposes, and cooperative agreements for the exchange of motor fuels tax information.

Sent January 4, 2011 · Reported out after 13 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1101 · Relating to the valuation of properties in townships; and to provide an effective date.

Sent January 4, 2011 · Reported out after 6 days, 14–0 · then passed the House of Representatives, and became law

House Bill 1102 · Relating to the procedure for electing to take the renaissance zone individual income tax credit; and to provide an effective date.

Sent January 4, 2011 · Reported out after 8 days, 12–2 · then passed the House of Representatives, and became law

House Bill 1116 · Relating to homestead credit and disabled veterans certifications, the basis for calculation of the disabled veterans credit, assessment of destroyed or damaged property, and the basis for calculation of the new transmission line property tax exemption; and to provide an effective date.

Sent January 4, 2011 · Reported out after 13 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1124 · Relating to the individual income tax credit for installation of geothermal energy devices; to amend and reenact subsection 3 of section 57‑35.3‑05, section 57‑35.3‑07, subsections 1 and 6 of section 57‑38‑01.21, section 57‑38‑01.28, subsection 1 of section 57‑38‑01.31, section 57‑38‑29.3, subsections 2 and 3 of section 57‑38‑30.3, sections 57‑38‑59.2 and 57‑38.4‑01, and subsection 1 of section 57‑38.4‑02 of the North Dakota Century Code, relating to the tuition scholarship tax credit for financial institution tax purposes, the tax credit for planned gifts and qualified endowments, the marriage penalty tax credit, the employer tax credit for mobilized employees, the long‑term care partnership plan insurance coverage tax credit, the qualified dividend and long‑term capital gain income tax exclusion, return filing requirements for individuals, withholding on lottery winnings, and the use of the domestic disclosure spreadsheet for the water's edge method election for reporting income; and to provide an effective date.

Sent January 4, 2011 · Reported out after 8 days, 13–1 · then passed the House of Representatives, and became law