Finance and Taxation

Senate Bill 2304 · Relating to payment of assessments.

Sent February 22, 2017 · Reported out after 19 days, 8–5 · then passed the House of Representatives, and became law

Senate Bill 2330 · Relating to the definition of farm machinery; to provide for a study by the agriculture commissioner; to provide for a report to the legislative management; and to provide an effective date.

Sent February 22, 2017 · Reported out after 20 days, 11–3 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 2230 · Relating to an income tax credit for premiums for hybrid long‑term care partnership plan insurance coverage; and to provide an effective date.

Sent February 20, 2017 · Reported out after 17 days, 12–1 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

Senate Bill 2032 · Relating to reporting requirements for the state board of agricultural research and education, reporting requirements for the information technology department, and individual, estate, and trust income tax credits; and to repeal section 54‑23.3‑09, chapter 54‑56, and sections 57‑38‑01.29 and 57‑38‑01.30, relating to reporting of new department of corrections and rehabilitation programs, the children's services coordinating committee, the homestead income tax credit, and the commercial property income tax credit.

Sent February 9, 2017 · Reported out after 27 days, 12–0 · then passed the House of Representatives, and became law

Senate Bill 2112 · Relating to uniform tax returns, the taxability matrix, and tax administration practices under the sales and use tax agreement.

Sent February 9, 2017 · Reported out after 14 days, 14–0 · then passed the House of Representatives, and became law

Senate Bill 2127 · Relating to city and county sales and use tax refunds.

Sent February 9, 2017 · Reported out after 14 days, 10–2 · 1 committee amendment, not acted on · did not pass the House of Representatives

Senate Bill 2128 · Relating to record retention for sales and use tax purposes.

Sent February 9, 2017 · Reported out after 14 days, 9–4 · did not pass the House of Representatives

Senate Bill 2129 · Relating to refunds for sales, use, farm machinery gross receipts, and alcoholic beverage gross receipts taxes; to amend and reenact subdivision ee of subsection 2 of section 12‑60‑24, sections 57‑01‑13 and 57‑37.1‑06, subsection 2 of section 57‑39.2‑11, and sections 57‑39.2‑27, 57‑40.2‑17, and 57‑40.3‑09 of the North Dakota Century Code, relating to criminal history record checks, alcoholic beverage gross receipts taxes, estate tax return filing requirements, sales and use taxes, and motor vehicle excise tax credits; to repeal section 57‑39.2‑24 of the North Dakota Century Code, relating to refunds for sales, use, farm machinery gross receipts, and alcoholic beverage gross receipts taxes; and to provide an effective date.

Sent February 9, 2017 · Reported out after 14 days, 12–0 · then passed the House of Representatives, and became law

House Bill 1045 · Relating to the angel fund investment tax credit and the seed capital investment tax credit; to repeal section 57‑38‑01.26 and chapter 57‑38.5 of the North Dakota Century Code, relating to the angel fund investment tax credit and the seed capital investment tax credit; to provide a penalty; to provide an effective date; and to provide an expiration date.

Sent February 7, 2017 · Reported out after 2 days, 12–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1368 · Relating to county board of equalization appeals of state board of equalization proceedings.

Sent February 1, 2017 · Reported out after 2 days, 9–5 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1326 · Relating to approval from impacted municipalities for the grant of local property tax incentives.

Sent January 16, 2017 · Reported out after 23 days, 10–3 · did not pass the House of Representatives

House Bill 1349 · Relating to a deduction for pipeline leak detection equipment depreciation expenses; and to provide an effective date.

Sent January 16, 2017 · Reported out after 8 days, 9–3 · did not pass the House of Representatives

House Bill 1351 · Relating to approval of special assessment projects by elected governing bodies; and to provide an effective date.

Sent January 16, 2017 · Reported out after 15 days, 13–1 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1354 · Relating to the ability of the tax commissioner to make disclosures regarding taxpayers receiving tax incentivesdeductions or credits; and to provide an effective date.

Sent January 16, 2017 · Reported out after 18 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1355 · A BILL for an Act to provide for a legislative management study of political subdivision funding mechanisms for transportation infrastructure projects.

Sent January 16, 2017 · Reported out after 10 days, 8–5 · did not pass the House of Representatives

House Bill 1356 · Relating to recording statements of full consideration.

Sent January 16, 2017 · Reported out after 9 days, 14–0 · then passed the House of Representatives, and became law

House Bill 1357 · A BILL for an Act to provide for a legislative management study regarding the effects of placing limits on school district levies on the equitable application of the education funding formula.

Sent January 16, 2017 · Moved on without a report after 3 days · then passed the House of Representatives, and not the Senate

House Bill 1361 · Relating to voter imposed limitations on the amount of property tax levied by taxing districts; to amend and reenact section 57‑20‑04 of the North Dakota Century Code, relating to the abstract of a county tax list and a statewide property tax increase report; to repeal section 57‑20‑05 of the North Dakota Century Code, relating to certification of taxes levied by taxing districts; to provide for a report to the legislative management; and to provide an effective date.

Sent January 16, 2017 · Reported out after 24 days, 9–5 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1366 · Relating to oil and gas gross production tax definitions and allocations; to provide an appropriation to the board of university and school lands; to provide a statement of legislative intent; and to provide an effective date; and to provide an expiration date.

Sent January 16, 2017 · Reported out after 23 days, 8–6 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1368 · Relating to county board of equalization appeals of state board of equalization proceedings.

Sent January 16, 2017 · Reported out after 15 days, 9–5 · did not pass the House of Representatives

House Bill 1372 · Relating to a supplemental wind generation tax; and to provide an effective date.

Sent January 16, 2017 · Reported out after 16 days, 14–0 · did not pass the House of Representatives

House Bill 1376 · Relating to a sales tax exemption for sales of used clothing by a thrift store of a nonprofit corporation; and to provide an effective date.

Sent January 16, 2017 · Reported out after 8 days, 12–2 · did not pass the House of Representatives

House Bill 1381 · 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 16, 2017 · Reported out after 8 days, 11–2 · did not pass the House of Representatives

House Bill 1388 · Relating to taxes levied for Fargo board of education building expenses, determination of school state aid payments, school district tuition payment levies, tax increment financing and renaissance zone property tax incentives, property tax exemptions for new single-family residential property, school district levies, and information provided on property tax statements; to repeal sections 15‑39.1‑28, 15.1‑27‑04.2, 15.1‑27‑20.2, 57‑19‑02, 57‑19‑03, 57‑19‑05, 57‑19‑09, 57‑19‑11, and 57‑20‑07.2 of the North Dakota Century Code, relating to tax levies for teacher retirements, minimum local effort and taxable valuation considerations for purposes of determining school state aid payments, school district special reserve funds, and the state-paid property tax relief credit; and to provide an effective date.

Sent January 16, 2017 · Reported out after 17 days, 10–4 · did not pass the House of Representatives

House Bill 1424 · Relating to the property tax exemption for property of churches; and to provide an effective date.

Sent January 16, 2017 · Reported out after 23 days, 10–4 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1295 · Relating to the expansion of the homestead credit exemption for individuals age sixty‑five or older; and to provide an effective date.

Sent January 12, 2017 · Reported out after 5 days, 13–1 · did not pass the House of Representatives

House Bill 1182 · Relating to development zones; to amend and reenact sections 40‑63‑02, 40‑63‑03, 40‑63‑04, 40‑63‑05, and 40‑63‑06, subsection 4 of section 40‑63‑07, and sections 57‑38‑30.3 and 57-38-75 of the North Dakota Century Code, relating to the renaissance zone program; to repeal chapter 40‑63 relating to the renaissance zone program; and to provide an effective date.for an Act to amend and reenact sections 40‑63‑02, 40‑63‑03, and 40‑63‑04, and subsections 7 and 8 of section 57‑38‑30.3 of the North Dakota Century Code, relating to renaissance zone tax credits and exemptions; to repeal sections 40‑63‑06 and 40‑63‑07 of the North Dakota Century Code, relating to renaissance zone income tax credits; and to provide an effective date.

Sent January 9, 2017 · Reported out after 31 days, 10–4 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1224 · 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 use tax on contractors; and to provide an effective date.

Sent January 9, 2017 · Reported out after 9 days, 9–5 · did not pass the House of Representatives

House Bill 1225 · Relating to an income tax deduction for retired military personnel benefits; and to provide an effective date.

Sent January 9, 2017 · Reported out after 7 days, 12–1 · did not pass the House of Representatives

House Bill 1239 · Relating to an individual income tax deduction for a birth resulting in stillbirth; and to provide an effective date.

Sent January 9, 2017 · Reported out after 7 days, 13–0 · then passed the House of Representatives, and became law

House Bill 1276 · Relating to a limitation on property tax increases by taxing districts without voter approval; and to provide an effective date.

Sent January 9, 2017 · Reported out after 30 days, 13–1 · did not pass the House of Representatives

House Bill 1285 · Relating to an optional residential property tax freeze for owners who are disabled or age sixty‑five or older; and to provide an effective date.

Sent January 9, 2017 · Reported out after 17 days, 13–0 · did not pass the House of Representatives

House Bill 1164 · Relating to a corporate income tax credit for reimbursement of employee child care expenditures; and to provide an effective date.

Sent January 6, 2017 · Reported out after 10 days, 11–2 · did not pass the House of Representatives

House Bill 1166 · Relating to the removal of triggered oil extraction tax rate changes and allocation of revenue under oil and gas revenue sharing agreements; and to provide an effective date.

Sent January 6, 2017 · Reported out after 26 days, 11–3 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1178 · Relating to the creation of a statewide interoperable radio network fund, to amend and reenact subsection 4 of section 54‑59‑05, section 57‑40.6‑02 and subsection 1 of section 57‑40.6‑14 of the North Dakota Century Code, relating to the powers and duties of the information technology department, the assessed communications service fee and the prepaid wireless emergency 911 fee; to authorize borrowing authority; to provide an appropriation; to provide statements of legislative intent; to provide for a budget section report; and to provide an expiration date.

Sent January 6, 2017 · Reported out after 20 days, 11–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1028 · Relating to a sales and use tax exemption for materials used in the construction or expansion of a wind-powered electrical generation facility; to provide an effective date; and to provide for retroactive application.

Sent January 3, 2017 · Reported out after 28 days, 13–1 · did not pass the House of Representatives

House Bill 1044 · Relating to a uniform definition of a primary sector business; and to provide an effective date.

Sent January 3, 2017 · Reported out after 2 days, 12–2 · then passed the House of Representatives, and became law

House Bill 1045 · Relating to the angel fund investment tax credit and the seed capital investment tax credit; to repeal section 57‑38‑01.26 and chapter 57‑38.5 of the North Dakota Century Code, relating to the angel fund investment tax credit and the seed capital investment tax credit; to provide a penalty; to provide an effective date; and to provide an expiration date.

Sent January 3, 2017 · Reported out after 30 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1046 · Relating to a sales and use tax exemption for equipment used in telecommunications infrastructure development; and to provide an effective date.

Sent January 3, 2017 · Reported out after 29 days, 13–1 · did not pass the House of Representatives

House Bill 1047 · Relating to an income tax credit for purchases of manufacturing machinery and equipment for automating manufacturing processes; and to provide an effective date.

Sent January 3, 2017 · Reported out after 29 days, 13–0 · did not pass the House of Representatives

House Bill 1048 · Relating to the certified nonprofit development corporation investment tax credit; to repeal section 57‑38‑01.17 of the North Dakota Century Code, relating to the certified nonprofit development corporation investment tax credit; and to provide an effective date.

Sent January 3, 2017 · Reported out after 2 days, 14–0 · then passed the House of Representatives, and became law

House Bill 1049 · Relating to the list of economic development tax incentives subject to regular review; to repeal section 57‑38‑30.1 of the North Dakota Century Code, relating to the wage and salary credit; and to provide an effective date.

Sent January 3, 2017 · Reported out after 2 days, 13–0 · then passed the House of Representatives, and became law

House Bill 1050 · Relating to the list of economic development tax incentives subject to regular review and the application of tax credits against individual income tax liability; to repeal section 57‑38‑01.27 of the North Dakota Century Code, relating to the microbusiness income tax credit; and to provide an effective date.

Sent January 3, 2017 · Reported out after 2 days, 14–0 · then passed the House of Representatives, and became law

House Bill 1056 · Relating to application of the property tax credit for disabled veterans to properties placed in trust for a surviving spouse; and to provide an effective date.

Sent January 3, 2017 · Reported out after 9 days, 9–5 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate