Finance and Taxation

Senate Bill 2143 · Relating to matching grants to counties for senior citizen services and programs; and to provide an effective date.

Sent February 20, 2015 · Reported out after 19 days, 10–4 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 2144 · Relating to consolidation and revision of provisions governing property tax levy authority; to amend and reenact section 2‑02‑07, subsection 9 of section 2‑06‑01, section 2‑06‑07, sections 2‑06‑14, 2‑06‑15, 4‑02‑26, 4‑02‑27.3, and 4‑08‑15, subsection 17 of section 4‑22‑26, sections 4‑33‑11, 4.1‑47‑14, 4.1‑47‑16, 4.1‑47‑25, 11‑11‑53, 11‑11‑65, 11‑11.1‑04, 11‑28‑06, 11‑28.3‑03, 11‑28.3‑09, 18‑06‑10, 18‑10‑07, 18‑11‑10, subsection 1 of section 21‑03‑06, subsections 3, 5, and 6 of section 21‑03‑07, sections 23‑06‑30, 23‑18‑01, 23‑30-01, 23‑30‑07, 24‑05‑01, 24‑05‑02, 24‑05‑05, 24‑05‑16, 24‑08‑07, 32‑12.1‑08, 32‑12.1‑11, 40‑05‑09.2, 40‑05‑19, 40‑05‑20, 40‑26‑08, 40‑28‑05, 40‑29‑14, 40‑31‑08, and 40‑37‑03, subsections 1 and 3 of section 40‑38‑02, sections 40‑38.1‑02, 40‑43‑01, 40‑45‑01, 40‑45‑27, 40‑46‑02, 40‑46‑25, 40‑46‑26, 40‑48‑07, 40‑49‑22, 40‑55‑08, 40‑55‑09, 40‑57.2‑04, and 40‑57.4‑04, subsection 8 of section 40‑58‑07, subsection 2 of section 40‑58‑15, section 40‑59‑01, subsection 2 of section 40‑60‑02, subsection 3 of section 40‑61‑03.1, sections 40‑61‑10, 50‑03‑01, 50‑03‑06, 50‑06.2‑05, 57‑15‑01.1, 57‑15‑06, 57‑15‑06.4, 57‑15‑06.6, 57‑15‑06.7, 57‑15‑08, 57‑15‑10, 57‑15‑10.1, 57‑15‑12, 57‑15‑12.1, 57‑15‑12.3, 57‑15‑19.4, 57‑15‑19.5, 57‑15‑19.6, 57‑15‑20, 57‑15‑20.2, 57‑15‑22.2, 57‑15‑27.1, 57‑15‑28, 57‑15‑28.1, 57‑15‑30.1, 57‑15‑38, 57‑15‑42, 57‑15‑48, 57‑15‑50, 57‑15‑51, 57‑15‑51.1, 57‑15‑53, and 57‑15‑55, subsection 1 of section 57‑15‑56, sections 57‑20‑23 and 57‑47‑04, subsection 16 of section 58‑03‑07, and sections 58‑17‑02, 61‑04.1‑26, and 61‑24‑02 of the North Dakota Century Code, relating to consolidation and revision of provisions governing property tax levy authority of counties, cities, park districts, soil conservation districts, and various boards and commissions; to repeal sections 4‑02‑27, 4‑02‑27.1, 4‑02‑27.2, 4‑02‑35, 4‑02‑37, and 4‑08‑15.1, chapter 4‑16, sections 11‑11‑18, 11‑11‑20, 11‑11‑21, 11‑11‑22, 11‑11‑23, 11‑11‑24, 11‑11‑25, 11‑11‑45, 11‑11‑46, 11‑11‑47, 11‑11‑59, 11‑11‑60, 11‑11‑61, 11‑11.1‑06, 11‑28‑12, 11‑28‑13, 11‑28‑14, 11‑28‑15, 11‑28‑16, 11‑28‑17, 11‑28‑18, 11‑28‑19, 11‑28‑20, 11‑28‑21, and 11‑28‑22, chapters 11‑36 and 11‑37, sections 18‑06‑11,18‑07‑01, and 18‑10‑14, chapters 23‑18, 23‑18.1, and 23‑18.2, sections 32‑12.1‑12, 32‑12.1‑14, 40‑05‑09.1, 40‑43‑02, 40‑43‑03, 40‑43‑04, 40‑45‑02, 40‑57‑19, and 40‑57‑19.1, chapters 49‑17.2 and 52‑09, sections 57‑15‑06.3, 57‑15‑06.5, 57‑15‑06.8, 57‑15‑06.9, 57‑15‑06.10, 57‑15‑12.2, 57‑15‑20.3, 57‑15‑20.4, 57‑15‑26.3, 57‑15‑26.5, 57‑15‑27.2, 57‑15‑36, 57‑15‑37.1, 57‑15‑43, 57‑15‑44, 57‑15‑54, 57‑15‑55.1, 57‑15‑57, 57‑15‑59, 57‑15‑60, and 57‑15‑62, chapter 57‑17, section 58‑02‑30, and chapter 58‑15 of the North Dakota Century Code, relating to consolidation, revision, and elimination of obsolete provisions relating to property tax levy authority of counties, cities, park districts, soil conservation districts, and various boards and commissions; to provide for a transition; and to provide an effective date.

Sent February 20, 2015 · Reported out after 52 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 2158 · Relating to aggregation of contributions for purposes of the income tax credit for charitable gifts if those gifts are made to qualified endowments under the control of a nonprofit corporation established and operated for the benefit an institution of higher education in this state, its staff, its faculty, or its students; and to provide an effective date.

Sent February 20, 2015 · Reported out after 19 days, 14–0 · did not pass the House of Representatives

Senate Bill 2165 · Relating to the allocation of resources at the time of a child's birth; to provide legislative intent; and to provide an effective date.

Sent February 20, 2015 · Reported out after 13 days, 9–3 · did not pass the House of Representatives

Senate Bill 2172 · Relating to allocation and distribution of the oil and gas gross production tax and the oil extraction tax pursuant to the distribution rules in place when revenue is received; and to provide an effective date.

Sent February 20, 2015 · Reported out after 27 days, 13–0 · then passed the House of Representatives, and became law

Senate Bill 2286 · Relating to a charitable gifts and qualified endowments income tax credit for charitable gifts to a border city hospital, nursing home, or medical center foundation; and to provide an effective date.

Sent February 20, 2015 · Reported out after 20 days, 8–6 · then passed the House of Representatives, and became law

Senate Bill 2292 · Relating to the multistate tax compact; to amend and reenact subsection 5 of section 57‑38‑04 and section 57-38.1-09 of the North Dakota Century Code, relating to apportionment of business income; to repeal chapter 57-59 of the North Dakota Century Code, relating to the multistate tax compact; and to provide an effective date.

Sent February 20, 2015 · Reported out after 33 days, 11–3 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 2307 · Relating to extension of the effective date of the state-paid property tax relief credit; and to provide an effective date.

Sent February 20, 2015 · Reported out after 25 days, 10–4 · did not pass the House of Representatives

Senate Bill 2318 · Relating to a sales and use tax exemption for carbon dioxide capture equipment used for enhanced oil recovery; to amend and reenact section 57‑60‑06 of the North Dakota Century Code, relating to ad valorem property tax exemption for carbon dioxide capture equipment used for enhanced oil recovery; to provide for a legislative management study; and to provide an effective date.

Sent February 20, 2015 · Reported out after 47 days, 12–1 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 2329 · Relating to the size of a renaissance zone and renaissance zone tax exemptions; and to provide an effective date.

Sent February 20, 2015 · Reported out after 32 days, 8–5 · then passed the House of Representatives, and became law

Senate Bill 2337 · Relating to an oil extraction tax exemption; to provide an effective date; and to provide an expiration date.

Sent February 20, 2015 · Reported out after 32 days, 12–0 · 1 committee amendment, adopted · did not pass the House of Representatives

Senate Bill 2339 · Relating to the definition of an agritourism activity and the inclusion of buildings used in agritourism within the property tax exemption for farm buildings; and to provide an effective date.

Sent February 20, 2015 · Reported out after 33 days, 9–5 · did not pass the House of Representatives

Senate Bill 2349 · Relating to reduction of the individual and corporation income tax rates; and to provide an effective date.

Sent February 20, 2015 · Reported out after 56 days, 10–4 · then passed the House of Representatives, and became law

Senate Bill 2217 · Relating to financial reporting requirements for taxing entities authorized to levy property taxes; to amend and reenact sections 2‑06‑14, 4‑02‑27, 4.1‑47‑14, 4.1‑47‑25, 11‑11.1‑04, 11‑11.1‑06, 11‑28‑06, 11‑28‑17, 11‑28.3‑09, 11‑36‑14, 11‑37‑13, 18‑10‑07, 23‑18.2‑12, 23‑24‑09, 23‑30‑07, 23‑35‑07, 40‑38‑02, 40‑57.4‑04, 50‑06.2‑05, 57‑15‑30.2, 61‑04.1‑26, and 61‑16.1‑06 of the North Dakota Century Code, relating to the filing of a financial report with the county auditor showing the ending balances of each fund held by an unelected governing body seeking approval of a property tax levy; and to provide an effective date.

Sent February 19, 2015 · Reported out after 26 days, 14–0 · then passed the House of Representatives, and became law

Senate Bill 2068 · Relating to providing statements of full consideration, the tax lien of record clearance requirement for new and expanding business income tax exemptions, and removal of obsolete language from provisions relating to valuation and assessment of agricultural lands; and to provide an effective date.

Sent February 18, 2015 · Reported out after 5 days, 13–0 · did not pass the House of Representatives

Senate Bill 2115 · Relating to the assessment of taxes and compensation allowance to retailers for administrative expenses.

Sent February 18, 2015 · Reported out after 5 days, 13–0 · then passed the House of Representatives, and became law

House Bill 1133 · Relating to minimum tax payments and refunds, offsets of overpaid local option taxes from future distributions, the effect of the expiration of the federal research tax credit on the state income tax credit for research and experimental expenditures, and exemptions from motor vehicle excise tax; to amend and reenact sections 5‑03‑05 and 40‑57.3‑04, subsection 2 of section 57‑38‑62, section 57‑40.2‑11, and subsection 1 of section 57‑43.2‑02 of the North Dakota Century Code, relating to authority of the tax commissioner to adopt rules, offsets of restaurant, restaurant and lodging, and city motor vehicle rental taxes from future distributions, estimated income tax requirements for corporations, articles taxed in other states or political subdivisions of other states, and establishing energy per volume equivalent of liquefied natural gas for special fuels tax purposes; and to provide an effective date.

Sent February 12, 2015 · Reported out after 1 day, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1147 · Relating to eligibility for the homestead property tax credit for veterans fifty‑five years of age or older and increased income and asset limits for eligibility for the homestead property tax credit; and to provide an effective date.

Sent February 12, 2015 · Reported out after 5 days, 10–3 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1133 · Relating to minimum tax payments and refunds, offsets of overpaid local option taxes from future distributions, the effect of the expiration of the federal research tax credit on the state income tax credit for research and experimental expenditures, and exemptions from motor vehicle excise tax; to amend and reenact sections 5‑03‑05 and 40‑57.3‑04, subsection 2 of section 57‑38‑62, section 57‑40.2‑11, and subsection 1 of section 57‑43.2‑02 of the North Dakota Century Code, relating to authority of the tax commissioner to adopt rules, offsets of restaurant, restaurant and lodging, and city motor vehicle rental taxes from future distributions, estimated income tax requirements for corporations, articles taxed in other states or political subdivisions of other states, and establishing energy per volume equivalent of liquefied natural gas for special fuels tax purposes; and to provide an effective date.

Sent January 28, 2015 · Reported out after 13 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1190 · Relating to a sales tax exemption for gross receipts from educational, religious, or charitable activities; and to provide an effective date.

Sent January 28, 2015 · Reported out after 14 days, 9–4 · did not pass the House of Representatives

House Bill 1133 · Relating to minimum tax payments and refunds, offsets of overpaid local option taxes from future distributions, the effect of the expiration of the federal research tax credit on the state income tax credit for research and experimental expenditures, and exemptions from motor vehicle excise tax; to amend and reenact sections 5‑03‑05 and 40‑57.3‑04, subsection 2 of section 57‑38‑62, section 57‑40.2‑11, and subsection 1 of section 57‑43.2‑02 of the North Dakota Century Code, relating to authority of the tax commissioner to adopt rules, offsets of restaurant, restaurant and lodging, and city motor vehicle rental taxes from future distributions, estimated income tax requirements for corporations, articles taxed in other states or political subdivisions of other states, and establishing energy per volume equivalent of liquefied natural gas for special fuels tax purposes; and to provide an effective date.

Sent January 26, 2015 · Reported out after 1 day, 10–4 · 1 committee amendment, not acted on · then passed the House of Representatives, and became law

House Bill 1371 · Relating to an income tax credit for renters of residential property; and to provide an effective date.

Sent January 19, 2015 · Reported out after 22 days, 9–5 · did not pass the House of Representatives

House Bill 1373 · Relating to creation of the North Dakota achieving a better life experience plan and an individual income tax deduction for contributions to the North Dakota achieving a better life experience plan; to amend and reenact subsection 9 of section 57‑38‑57 of the North Dakota Century Code, relating to the North Dakota achieving a better life experience plan; to provide a continuing appropriation; and to provide an effective date.

Sent January 19, 2015 · Reported out after 24 days, 13–1 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1392 · Relating to special assessment imposition for mobile home park and single family residential property.for an Act to create and enact a new section to chapter 40‑22 of the North Dakota Century Code, relating to adoption of municipal policy establishing special assessment determination methods for allocation of assessments among and within classes of property; to amend and reenact section 40‑53.1‑07 of the North Dakota Century Code, relating to the disposition of the property of a dissolved city by a county.

Sent January 19, 2015 · Reported out after 23 days, 10–4 · then passed the House of Representatives, and became law

House Bill 1401 · Relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of an exempt entity; and to provide an effective date. for an Act to provide for a legislative management study of sales and use taxation application for purchases by contractors on behalf of an exempt entity.

Sent January 19, 2015 · Reported out after 28 days, 12–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1405 · Relating to an income tax credit equal to a portion of a taxpayer's federal earned income credit; and to provide an effective date.

Sent January 19, 2015 · Reported out after 28 days, 9–3 · did not pass the House of Representatives

House Bill 1406 · Relating to authorizing entry of state‑tribal agreements for administration and collection of state and tribal sales, use, gross receipts, and motor vehicle excise taxes imposed and collected within the exterior boundaries of the Standing Rock Reservation within this state.

Sent January 19, 2015 · Reported out after 23 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1420 · Relating to a North Dakota film production tax credit; and to provide an effective date.

Sent January 19, 2015 · Reported out after 28 days, 8–6 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1421 · Relating to the excise taxes on tobacco products and the cigarette tax; to repeal section 57‑36‑24 of the North Dakota Century Code, relating to the exemption from the tobacco tax for products given to the veterans' home and the state hospital; and to provide a continuing appropriation.

Sent January 19, 2015 · Reported out after 23 days, 12–2 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1422 · A BILL for an Act to provide an appropriation to the department of commerce for promoting the state as a production site to the film and television industry.

Sent January 19, 2015 · Reported out after 28 days, 8–4 · did not pass the House of Representatives

House Bill 1429 · Relating to individual income tax credits for residential installation of geothermal, wind, solar, or biomass energy devices; and to provide an effective date.

Sent January 19, 2015 · Reported out after 23 days, 10–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1437 · Relating to extending the date to qualify for the triggered oil extraction tax rate reduction for new horizontal wells; and to provide an effective date.

Sent January 19, 2015 · Reported out after 23 days, 11–3 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1462 · Relating to income tax credits for charitable contributions to private education institutions; to amend and reenact section 57‑38‑01.7 of the North Dakota Century Code, relating to income tax credits for charitable contributions to private education institutions; and to provide an effective date.

Sent January 19, 2015 · Reported out after 28 days, 11–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1472 · Relating to increased allocation of sales, gross receipts, use, and motor vehicle excise tax collections to the state aid distribution fund to provide increased allocations to political subdivisions; to provide continuing appropriations; and to provide an effective date; and to provide an expiration date.

Sent January 19, 2015 · Reported out after 23 days, 10–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1355 · Relating to a corporate income tax credit for charitable gifts to a scholarship endowment fund for nonpublic school students; and to provide an effective date.

Sent January 16, 2015 · Reported out after 31 days, 11–3 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1344 · Relating to the creation of a sales tax equity fund and allocation of revenues from that fund to cities and counties; to provide a continuing appropriation; and to provide an effective date.

Sent January 15, 2015 · Reported out after 27 days, 10–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1354 · Relating to limitation of increases in property assessments for property tax purposes; and to provide an effective date.

Sent January 15, 2015 · Reported out after 19 days, 12–0 · did not pass the House of Representatives

House Bill 1215 · Relating to expanding the income tax credit for expenses of caring for certain family members; and to provide an effective date.for an Act to provide for a legislative management study of individual income tax credits available for qualified care expenses paid for the care of a qualifying family member.

Sent January 13, 2015 · Reported out after 28 days, 12–1 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1223 · Relating to corporate and individual income tax rate reductions; and to provide an effective date.

Sent January 13, 2015 · Reported out after 34 days, 10–4 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1227 · Relating to child care income tax credits; to provide an appropriation; and to provide an effective date.

Sent January 13, 2015 · Reported out after 14 days, 9–4 · did not pass the House of Representatives

House Bill 1228 · Relating to an extension of the carryforward period for excess geothermal, solar, wind, or biomass energy device income tax credits; and to provide an effective date.

Sent January 13, 2015 · Reported out after 23 days, 11–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1243 · Relating to refunds of sales tax and farm machinery gross receipts tax paid by a resident of an adjoining state; to amend and reenact sections 57-39.2-28 and 57-39.6-02, and subdivision d of subsection 1 of section 57‑40.6‑14 of the North Dakota Century Code, relating to refunds of sales tax paid by Canadian residents and, the alcoholic beverages gross receipts tax, and prepaid 911 fees paid by a resident of an adjoining state; to repeal subsection 12 of section 57-39.2-04 of the North Dakota Century Code, relating to refunds of sales tax paid by a resident of an adjoining state; and to provide an effective date.

Sent January 13, 2015 · Reported out after 16 days, 8–6 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1254 · Relating to a parent's choice individual income tax credit for qualified educational expenses; and to provide an effective date.

Sent January 13, 2015 · Reported out after 34 days, 12–1 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1262 · Relating to a renter credit for a disabled veteran who would qualify for the property tax credit for disabled veterans except for the fact that the disabled veteran rents living quarters; and to provide an effective date.

Sent January 13, 2015 · Reported out after 28 days, 10–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1275 · Relating to an individual income tax deduction for individuals sixty‑five years of age or older; and to provide an effective date.

Sent January 13, 2015 · Reported out after 29 days, 13–1 · did not pass the House of Representatives

House Bill 1276 · Relating to an individual income tax credit for contributions to a nonprofit organization; and to amend and reenact subdivision h of subsection 1 of section 57‑38‑30.3 of the North Dakota Century Code, relating to claiming an individual income tax credit for contributions to a nonprofit organization; and to provide an effective date.

Sent January 13, 2015 · Reported out after 28 days, 11–3 · did not pass the House of Representatives

House Bill 1278 · Relating to a sales tax exemption for purchases by certain charitable nonprofit organizations; and to provide an effective date.

Sent January 13, 2015 · Reported out after 28 days, 10–4 · did not pass the House of Representatives

House Bill 1287 · Relating to increased allocation of sales, gross receipts, use, and motor vehicle excise tax collections to the state aid distribution fund to provide increased allocations to political subdivisions and to provide for separate allocations of property tax relief; to provide continuing appropriations; and to provide an effective date.

Sent January 13, 2015 · Reported out after 29 days, 10–4 · did not pass the House of Representatives

House Bill 1296 · Relating to individual, estate, and trust income tax rate schedule replacement with a flat‑rate income tax and reduced North Dakota taxable income amount subject to the tax; and to provide an effective date.

Sent January 13, 2015 · Reported out after 34 days, 10–2 · did not pass the House of Representatives

House Bill 1298 · Relating to an income tax exclusion for social security benefits; to amend and reenact sections 57‑38‑01.28 and 57‑38‑30 and subsection 1 and subdivision d of subsection 2 of section 57‑38‑30.3 of the North Dakota Century Code, relating to reduction of the rates of individual and corporate income taxes and an income tax exclusion for social security benefits; and to provide an effective date.

Sent January 13, 2015 · Reported out after 34 days, 13–0 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1299 · Relating to expanded eligibility for the homestead credit property tax reduction; and to provide an effective date.for an Act to amend and reenact section 57‑02‑08.1 of the North Dakota Century Code, relating to expanded eligibility for the homestead credit property tax reduction; and to provide an effective date.

Sent January 13, 2015 · Reported out after 28 days, 9–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1319 · Relating to the sales tax exemption for purchases of tickets or admissions to athletic, musical, or dramatic events of institutions of higher education; and to provide an effective date.

Sent January 13, 2015 · Reported out after 7 days, 14–0 · then passed the House of Representatives, and became law

House Bill 1325 · Relating to the expansion of the homestead credit exemption for individuals age sixty‑five or older; and to provide an effective date.

Sent January 13, 2015 · Reported out after 28 days, 13–0 · did not pass the House of Representatives

House Bill 1327 · Relating to a sales tax exemption for sales by a thrift store of a nonprofit corporation; and to provide an effective date.

Sent January 13, 2015 · Reported out after 28 days, 14–0 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1339 · Relating to an income tax exclusion for municipal, state, and federal retirement pension payments and social security benefits; to amend and reenact subsection 5 of section 57‑02‑08.1 and section 57‑38‑01.28 of the North Dakota Century Code, relating to a homestead credit exclusion and an income tax exclusion for municipal, state, and federal retirement pension payments and social security benefits; and to provide an effective date.

Sent January 13, 2015 · Reported out after 28 days, 9–5 · did not pass the House of Representatives

House Bill 1340 · Relating to methods of protest of special assessment projects; and to provide an effective date.

Sent January 13, 2015 · Reported out after 21 days, 12–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1341 · Relating to the size of an improvement district for improvements by special assessments; and to provide an effective date.

Sent January 13, 2015 · Reported out after 21 days, 10–4 · did not pass the House of Representatives

House Bill 1190 · Relating to a sales tax exemption for gross receipts from educational, religious, or charitable activities; and to provide an effective date.

Sent January 12, 2015 · Reported out after 15 days, 9–4 · did not pass the House of Representatives

House Bill 1140 · Relating to a sales tax exemption for receipts from bowling, pool, and darts; and to provide an effective date.

Sent January 8, 2015 · Reported out after 19 days, 12–1 · did not pass the House of Representatives

House Bill 1147 · Relating to eligibility for the homestead property tax credit for veterans fifty‑five years of age or older and increased income and asset limits for eligibility for the homestead property tax credit; and to provide an effective date.

Sent January 8, 2015 · Reported out after 34 days, 7–6 · 1 committee amendment, not acted on · did not pass the House of Representatives

House Bill 1150 · Relating to elimination of the sales tax exemption and creation of a farm machinery gross receipts tax exemption for purchases by residents of an adjoining state that does not impose a retail sales tax; to repeal subsection 12 of section 57‑39.2‑04 of the North Dakota Century Code, relating to elimination of the sales tax exemption for purchases by residents of an adjoining state that does not impose a retail sales tax; and to provide an effective date.

Sent January 8, 2015 · Reported out after 21 days, 8–6 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1152 · Relating to an individual, estate, trust, or corporation income tax credit for donations to a Bakken region scholarship fund maintained and administered by a nonprofit private institution of higher education; and to provide an effective date.

Sent January 8, 2015 · Reported out after 26 days, 10–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1160 · Relating to the interest rate applied to refunds and underpayments of income tax; and to provide an effective date.

Sent January 8, 2015 · Reported out after 26 days, 13–1 · did not pass the House of Representatives

House Bill 1167 · Relating to individual income tax rates; and to provide ana contingent effective date.

Sent January 8, 2015 · Reported out after 39 days, 12–0 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1170 · Relating to a sales tax rebate for certain purchases of replacement property for property damaged or destroyed by 2011 flooding; to provide an effective date; and to provide an expiration date.

Sent January 8, 2015 · Reported out after 19 days, 9–4 · did not pass the House of Representatives

House Bill 1054 · Relating to assessment of agricultural property; to provide for a legislative management study; and to provide an effective date.

Sent January 6, 2015 · Reported out after 21 days, 12–1 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1055 · Relating to determination of taxable valuation and replacement of statutory references to mills with references to cents for property tax rate purposes; to provide for legislative council reconciliation of statutory references to mill levies and taxable valuation; to provide for a recommendation on implementation of a uniform chart of accounts for counties; and to provide an effective date.

Sent January 6, 2015 · Reported out after 15 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1056 · Relating to mail ballot elections for rural fire protection district increased levy approval; to amend and reenact section 18‑10‑07 of the North Dakota Century Code, relating to rural fire protection district increased levy approval; to repeal section 57‑15‑26.3 of the North Dakota Century Code, relating to rural fire protection district increased levy approval; and to provide an effective date.

Sent January 6, 2015 · Reported out after 28 days, 9–4 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1057 · Relating to notice to a property owner of an assessment increase; to amend and reenact sections 57‑09‑04, 57‑11‑03, and 57‑12‑06 and subsection 2 of section 57‑15‑02.1 of the North Dakota Century Code, relating to notice to a property owner of an assessment increase; to repeal section 57‑12‑09 of the North Dakota Century Code, relating to notice to a property owner of an assessment increase; and to provide an effective date.

Sent January 6, 2015 · Reported out after 14 days, 14–0 · then passed the House of Representatives, and became law

House Bill 1058 · Relating to notices by political subdivisions of a proposed property tax levy increase and the time and place of a public hearing on the increase; and to provide an effective date.

Sent January 6, 2015 · Reported out after 21 days, 10–3 · did not pass the House of Representatives

House Bill 1059 · Relating to a new transmission line property tax exemption, a state‑paid property tax relief credit, and the transmission line mile tax rate; and to provide an effective date.

Sent January 6, 2015 · Reported out after 30 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1060 · Relating to disclosure of certain information in possession of job service North Dakota or the tax commissioner to the department of commerce and restricting the use and disclosure of that information by the department of commerce.

Sent January 6, 2015 · Reported out after 7 days, 13–1 · then passed the House of Representatives, and became law

House Bill 1069 · Relating to the availability of property tax information online.

Sent January 6, 2015 · Reported out after 14 days, 11–3 · did not pass the House of Representatives

House Bill 1070 · Relating to the property tax exemption for affordable housing.

Sent January 6, 2015 · Reported out after 28 days, 8–5 · then passed the House of Representatives, and not the Senate

House Bill 1082 · Relating to application of property taxes to the value or the leasehold interest in state lands leased for pasture or grazing purposes; and to provide an effective date.

Sent January 6, 2015 · Reported out after 7 days, 14–0 · then passed the House of Representatives, and became law

House Bill 1089 · Relating to a sales tax exemption for enterprise information technology equipment and computer software purchased for use in a qualified data center; to amend and reenact subsection 4 of section 57‑40.2‑03.3 of the North Dakota Century Code, relating to a use tax exemption for enterprise information technology equipment and computer software purchased for use in a qualified data center; and to provide for a retroactive effective date; and to provide an expiration date.

Sent January 6, 2015 · Reported out after 35 days, 12–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1110 · Relating to statements when tax has been paid on a transaction; and to provide an effective date.

Sent January 6, 2015 · Reported out after 7 days, 11–1 · then passed the House of Representatives, and became law

House Bill 1117 · Relating to administration of the streamlined sales and use tax agreement; and to amend and reenact subsection 2 of section 57‑39.2‑04.1, sections 57‑39.4‑29 and 57‑39.4‑31, and subsection 2 of section 57‑40.2‑04.1 of the North Dakota Century Code, relating to the definition of prepared food for sales tax purposes, the taxability matrix to be used for administration of the sales and use tax agreement, the streamlined sales tax governing board and advisory council, and the definition of prepared food for use tax purposes.

Sent January 6, 2015 · Reported out after 7 days, 13–0 · then passed the House of Representatives, and not the Senate

House Bill 1130 · Relating to a motor vehicle excise tax exemption for donations of motor vehicles to a nonprofit organization that donates motor vehicles to individuals with demonstrated need of a motor vehicle to enable them to become self‑sufficient members of the workforce; and to provide an effective date.

Sent January 6, 2015 · Reported out after 7 days, 13–0 · then passed the House of Representatives, and became law

House Bill 1133 · Relating to minimum tax payments and refunds, offsets of overpaid local option taxes from future distributions, the effect of the expiration of the federal research tax credit on the state income tax credit for research and experimental expenditures, and exemptions from motor vehicle excise tax; to amend and reenact sections 5‑03‑05 and 40‑57.3‑04, subsection 2 of section 57‑38‑62, section 57‑40.2‑11, and subsection 1 of section 57‑43.2‑02 of the North Dakota Century Code, relating to authority of the tax commissioner to adopt rules, offsets of restaurant, restaurant and lodging, and city motor vehicle rental taxes from future distributions, estimated income tax requirements for corporations, articles taxed in other states or political subdivisions of other states, and establishing energy per volume equivalent of liquefied natural gas for special fuels tax purposes; and to provide an effective date.

Sent January 6, 2015 · Reported out after 17 days, 10–4 · 1 committee amendment, not acted on · then passed the House of Representatives, and became law