Finance and Taxation

Senate Bill 2193 · Relating to city lodging and restaurant tax and visitors' committee membership and references to tourist court accommodations.

Sent February 13, 2019 · Reported out after 29 days, 10–3 · then passed the House of Representatives, and became law

House Bill 1241 · Relating to an individual income tax deduction for contributions made to a first‑time home buyer savings account; and to provide an effective date.

Sent February 5, 2019 · Reported out after 3 days, 11–3 · then passed the House of Representatives, and not the Senate

House Bill 1424 · 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 14, 2019 · Reported out after 22 days, 12–2 · then passed the House of Representatives, and not the Senate

House Bill 1449 · Relating to the state aid distribution fund and the oil extraction tax rate and distributions; and to provide an effective date.

Sent January 14, 2019 · Reported out after 21 days, 13–1 · did not pass the House of Representatives

House Bill 1450 · Relating to an increase in the tobacco products tax rate for cigarettes; and to provide an effective date.

Sent January 14, 2019 · Reported out after 10 days, 11–2 · did not pass the House of Representatives

House Bill 1458 · 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 14, 2019 · Reported out after 10 days, 12–2 · did not pass the House of Representatives

House Bill 1473 · Relating to the removal of a requirement for persons engaged in the wholesale sale and delivery of alcoholic beverages to collect alcoholic beverages wholesale taxes, and an increase in the alcoholic beverages gross receipts tax on all sales of alcoholic beverages; to repeal sections 5‑03‑04 and 5‑03‑07, relating to the elimination of alcoholic beverage wholesale taxes; and to provide an effective date.

Sent January 14, 2019 · Reported out after 22 days, 13–1 · did not pass the House of Representatives

House Bill 1475 · Relating to an income tax exclusion for employee education assistance provided by an employer; and to provide an effective date.

Sent January 14, 2019 · Reported out after 21 days, 9–5 · then passed the House of Representatives, and became law

House Bill 1476 · Relating to the creation of an individual income tax credit for beginning farmers; and to provide an effective date.

Sent January 14, 2019 · Reported out after 15 days, 10–3 · did not pass the House of Representatives

House Bill 1481 · Relating to determination of the true and full valuation of property; and to provide an effective date.

Sent January 14, 2019 · Reported out after 23 days, 10–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1487 · Relating to an optional residential property tax freeze for seniors; and to provide an effective date.for an Act to provide for a legislative management study of the homestead tax credit.

Sent January 14, 2019 · Reported out after 15 days, 12–1 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1495 · Relating to the imposition of tax on liquid nicotine; and to provide a penalty.

Sent January 14, 2019 · Stopped in committee after 3 days

House Bill 1504 · Relating to the legacy earnings fund and transfers of legacy fund earnings; and to declare an emergency.

Sent January 14, 2019 · Reported out after 25 days, 11–3 · did not pass the House of Representatives

House Bill 1510 · 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 14, 2019 · Reported out after 15 days, 11–2 · did not pass the House of Representatives

House Bill 1512 · Relating to the homestead tax credit; and to provide an effective date.

Sent January 14, 2019 · Reported out after 22 days, 10–4 · did not pass the House of Representatives

House Bill 1513 · Relating to an individual income tax deduction for the amount paid to employ an intern; to amend and reenact subdivisions k and m of subsection 2 of section 57‑38‑30.3 and subsection 7 of section 57‑38‑30.3 of the North Dakota Century Code, relating to an individual income tax deduction for planned gifts and workforce recruitment expenditures and individual income tax credits that may be claimed by a taxpayer; to repeal sections 57‑38‑01.21, 57‑38‑01.24, and 57‑38‑01.25 of the North Dakota Century Code, relating to the planned gift tax credit, internship employment tax credit, and workforce recruitment tax credit; and to provide an effective date.

Sent January 14, 2019 · Reported out after 22 days, 13–0 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1530 · Relating to an income tax rate reduction fund and the transfer of legacy fund earnings; to repeal chapter 57‑38 of the North Dakota Century Code, relating to the income tax; to provide a continuing appropriation; to provide an exemption; and to provide an effective date; and to declare an emergency.

Sent January 14, 2019 · Reported out after 23 days, 11–2 · then passed the House of Representatives, and not the Senate

House Bill 1533 · Relating to the creation of the charitable gaming technology fundan electronic pull tab excise tax; to amend and reenact subsectionsections 50‑06‑22 and 53‑06.1‑08.2, subsections 1 and 4 of section 53‑06.1‑12, and section 53‑06.1‑12.3 of the North Dakota Century Code, relating to deposits in the gambling disorder prevention and treatment fund, electronic pull tab device requirements and limitations, charitable gaming tax, and electronic pull tab excise tax; to provide a continuing appropriation; and to provide an allocationfor a legislative management study.

Sent January 14, 2019 · Reported out after 23 days, 11–2 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1535 · Relating to replacement of the individual, estate, and trust income tax rate schedule with a flat‑rate income tax; and to provide an effective date.

Sent January 14, 2019 · Reported out after 25 days, 10–4 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1545 · Relating to a property tax credit for property used as a primary residence and a surtax on income; to amend and reenact subsection 1 of section 57‑02‑08.3, section 57‑02‑11.1, subsection 1 of section 57‑23‑06, and section 57‑55‑10 of the North Dakota Century Code, relating to the homestead tax credit for special assessments, townhouse property, abatement actions, and mobile home exemptions; to repeal subsection 20 of section 57‑02‑08, subsection 22 of section 57‑02‑08, subsection 26 of section 57‑02‑08, and sections 57‑02‑08.1, 57‑02-08.2, and 57‑02‑08.8 of the North Dakota Century Code, relating to the property tax exemption for disabled persons, the homestead tax credit, and the property tax credit for disabled veterans; to provide a penalty; and to provide an effective date.

Sent January 14, 2019 · Reported out after 22 days, 10–4 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1384 · Relating to the individual income tax credit for charitable contributions; and to provide an effective date; and to provide an expiration date.

Sent January 11, 2019 · Reported out after 25 days, 9–5 · then passed the House of Representatives, and became law

House Bill 1386 · Relating to the imposition of tax on electronic smoking devices; and to provide a penalty.

Sent January 11, 2019 · Reported out after 13 days, 11–2 · did not pass the House of Representatives

House Bill 1390 · Relating to limitations on the true and full valuation of property for tax purposes and limitations on property tax levies by taxing districts without voter approval; to amend and reenact subsection 4 of section 15.1‑27‑04.1 of the North Dakota Century Code, relating to the determination of school district state aid payments; and to provide an effective date.

Sent January 11, 2019 · Reported out after 13 days, 9–4 · did not pass the House of Representatives

House Bill 1397 · Relating to motor vehicle registration fee exemptions, credits for motor vehicle sales and use taxes, motor vehicle excise taxes, and aircraft excise taxes for disabled veterans.

Sent January 11, 2019 · Reported out after 24 days, 12–2 · did not pass the House of Representatives

House Bill 1406 · Relating to an income tax credit for the employment of individuals with developmental disability or severe mental illness; to amend and reenact section 57‑38‑01.16 of the North Dakota Century Code, relating to an income tax credit for the employment of individuals with developmental disabilities or chronically mentally ill personssevere mental illness; and to provide an effective date.

Sent January 11, 2019 · Reported out after 24 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1380 · Relating to limitations on property tax levies by taxing districts without voter approval; to amend and reenact subsection 4 of section 15.1‑27‑04.1 of the North Dakota Century Code, relating to the determination of school district state aid payments; to provide an effective date; and to provide an expiration date.

Sent January 10, 2019 · Reported out after 26 days, 8–6 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1340 · Relating to the period of property tax delinquency before foreclosure of a tax lien; to provide for application; and to provide an effective date.

Sent January 9, 2019 · Stopped in committee after 5 days

House Bill 1342 · Relating to an income tax exclusion for 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 the homestead tax credit and the marriage penalty credit; and to provide an effective date.

Sent January 9, 2019 · Stopped in committee after 8 days

House Bill 1040 · Relating to the provision of an income tax credit for purchases of manufacturing machinery and equipment to automate manufacturing processes; to provide an effective date; and to provide an expiration date.

Sent January 3, 2019 · Reported out after 34 days, 9–5 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1041 · Relating to the homestead tax credit for special assessments; to provide for application; and to provide an effective date.

Sent January 3, 2019 · Reported out after 14 days, 12–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1047 · Relating to the excise tax exemption for air ambulances; and to provide for retroactive application.

Sent January 3, 2019 · Reported out after 13 days, 12–1 · did not pass the House of Representatives

House Bill 1053 · Relating to an income tax deduction for retired military personnel benefits; and to provide an effective date.

Sent January 3, 2019 · Reported out after 21 days, 8–5 · then passed the House of Representatives, and became law

House Bill 1061 · Relating to an income tax deduction for service payments and retirement benefits received by an active or reserve member of the armed forces or the national guard or a surviving spouse; and to provide an effective date.

Sent January 3, 2019 · Reported out after 21 days, 11–3 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1066 · Relating to infrastructure funds; to amend and reenact subsection 5 of section 57‑51‑01 and sections 57‑51‑15, 57‑51.1‑07.3, and 57‑51.1‑07.5 of the North Dakota Century Code, relating to oil and gas tax revenue allocations; to provide a continuing appropriation; to provide for a report; and to provide an effective date.

Sent January 3, 2019 · Reported out after 33 days, 9–5 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1083 · Relating to setoff of income tax refund for debts owed to the state; and to provide an effective date.

Sent January 3, 2019 · Reported out after 6 days, 12–2 · then passed the House of Representatives, and became law

House Bill 1111 · Relating to the alternative simplified method for calculating the research and experimental expenditure credit; and to provide an effective date.

Sent January 3, 2019 · Reported out after 14 days, 9–3 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1112 · Relating to filing information returns; to amend and reenact subsection 11 of section 57‑38‑60 of the North Dakota Century Code, relating to filing quarterly withholding returns; and to provide an effective date.

Sent January 3, 2019 · Reported out after 6 days, 13–1 · then passed the House of Representatives, and became law

House Bill 1153 · Relating to a partial property tax exemption for grain elevator property used for personal use; and to provide an effective date.

Sent January 3, 2019 · Reported out after 21 days, 12–1 · did not pass the House of Representatives

House Bill 1158 · Relating to an exception to the payment of sales and use taxes; and to provide an effective date.

Sent January 3, 2019 · Reported out after 34 days, 13–1 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1159 · Relating to payment of use tax by contractors; and to provide an effective date.

Sent January 3, 2019 · Reported out after 34 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1174 · Relating to an individual income tax deduction for 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 the homestead tax credit and the marriage penalty credit; and to provide an effective date.

Sent January 3, 2019 · Reported out after 32 days, 8–6 · then passed the House of Representatives, and became law

House Bill 1182 · Relating to limitations on increases in property assessments for property tax purposes; and to provide an effective date.

Sent January 3, 2019 · Reported out after 21 days, 10–3 · did not pass the House of Representatives

House Bill 1186 · Relating to oil and gas tax revenue hedging.for an Act to provide for a pilot project regarding oil and gas tax revenue hedging; to provide for a report to the legislative management; and to provide an appropriation.

Sent January 3, 2019 · Reported out after 34 days, 7–6 · 1 committee amendment, adopted · did not pass the House of Representatives

House Bill 1205 · Relating to a sales tax exemption for materials used to construct a straddle plant or fractionator; to amend and reenact subsection 2 of section 57‑39.2‑04.15 of the North Dakota Century Code, relating to a sales and use tax exemption for materials used to construct a fertilizer or chemical processing facility; and to provide an effective date.

Sent January 3, 2019 · Reported out after 26 days, 12–1 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1213 · Relating to a sales tax exemption for sales by a thrift store of a nonprofit corporation; and to provide an effective date.

Sent January 3, 2019 · Reported out after 21 days, 12–2 · did not pass the House of Representatives

House Bill 1214 · Relating to membership of the streamlined sales tax governing board.

Sent January 3, 2019 · Reported out after 13 days, 13–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1221 · Relating to the period of property tax delinquency before foreclosure of a tax lien; to provide for application; and to provide an effective date.

Sent January 3, 2019 · Reported out after 21 days, 11–2 · did not pass the House of Representatives

House Bill 1222 · Relating to the elimination of individual and corporate income tax and the imposition of a flat individual and corporate income tax at a rate of one percent; to repeal sections 40‑57.1‑04, 40‑57.1‑04.4, 40‑63‑04, 40‑63‑06, 40‑63‑07, 40‑63‑09, and 40‑63‑10 and chapters 52‑02.1, 57‑38, 57‑38.1, 57‑38.3, 57‑38.4, 57‑38.5, and 57‑38.6 of the North Dakota Century Code, relating to the elimination of individual and corporate income tax; and to provide an effective date.

Sent January 3, 2019 · Reported out after 32 days, 10–3 · did not pass the House of Representatives

House Bill 1233 · Relating to an income tax credit for charitable contributions to a qualified endowment or a qualified nonprofit organization; and to provide an effective date.

Sent January 3, 2019 · Reported out after 21 days, 11–3 · did not pass the House of Representatives

House Bill 1235 · Relating to a corporate income tax credit and an employer deduction for reimbursement of employee child care expenditures; and to provide an effective date.

Sent January 3, 2019 · Reported out after 33 days, 12–2 · did not pass the House of Representatives

House Bill 1241 · Relating to an individual income tax deduction for contributions made to a first‑time home buyer savings account; and to provide an effective date.

Sent January 3, 2019 · Reported out after 32 days, 10–4 · then passed the House of Representatives, and not the Senate

House Bill 1248 · Relating to the creation of the veterans' services fund and optional income tax contributions to the veterans' postwar trust fund; and to provide a continuing appropriation.

Sent January 3, 2019 · Reported out after 33 days, 11–3 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1261 · Relating to the disposition of proceeds from tax lien foreclosures.

Sent January 3, 2019 · Reported out after 21 days, 13–0 · did not pass the House of Representatives

House Bill 1276 · Relating to an income tax credit for a birth resulting in stillbirth; and to provide for retroactive application.

Sent January 3, 2019 · Reported out after 21 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1292 · Relating to the definition of purchase price for motor vehicle excise tax purposes.

Sent January 3, 2019 · Reported out after 21 days, 8–5 · then passed the House of Representatives, and became law

House Bill 1319 · Relating to the suspension of income tax return filing requirements; to amend and reenact sections 57‑38‑01.28, 57‑38‑30, and 57‑38‑30.3 of the North Dakota Century Code, relating to replacing the corporate, individual, estate, and trust income tax rate schedule with a flat income tax rate of zero percent; and to provide an effective date.

Sent January 3, 2019 · Reported out after 36 days, 10–4 · did not pass the House of Representatives

House Bill 1321 · Relating to an income tax credit for taxpayers whose children receive nonpublic school or home education; and to provide an effective date.

Sent January 3, 2019 · Reported out after 32 days, 8–6 · 1 committee amendment, adopted · did not pass the House of Representatives