Finance and Taxation

House Bill 1374 · Relating to an income tax deduction for COVID‑19 relief benefits; and to provide an effective date.

Sent January 18, 2021 · Reported out after 22 days, 7–6 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1381 · Relating to notice requirements; to amend and reenact sections 40‑22‑10 and 40‑23.1‑08 of the North Dakota Century Code, relating to notice requirements and the engineer's report for special improvement districts.

Sent January 18, 2021 · Reported out after 8 days, 13–0 · then passed the House of Representatives, and became law

House Bill 1403 · Relating to an increase in the tax on cigarettes; and to provide an effective date.

Sent January 18, 2021 · Reported out after 22 days, 9–4 · did not pass the House of Representatives

House Bill 1405 · Relating to an income tax credit for the employment of individuals with developmental disabilities 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 severe mental illness; to provide an effective date; and to provide an expiration date.

Sent January 18, 2021 · Reported out after 10 days, 13–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1412 · Relating to an exemption from the coal conversion facilities privilege tax and the imposition of a lignite research tax; to amend and reenact section 57‑60‑02, subsection 1 of section 57‑60‑14, and section 57‑61‑01 of the North Dakota Century Code, relating to an exemption from the coal conversion facilities tax, allocation of the coal conversion facilities privilege tax and the lignite research tax, and an exemption from the coal severance tax; to provide an effective date; and to provide an expiration date.

Sent January 18, 2021 · Reported out after 16 days, 13–0 · then passed the House of Representatives, and became law

House Bill 1414 · Relating to a deduction for retailer remittance of sales tax; and to provide an expiration date.

Sent January 18, 2021 · Reported out after 10 days, 10–2 · did not pass the House of Representatives

House Bill 1421 · 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 18, 2021 · Reported out after 15 days, 12–2 · did not pass the House of Representatives

House Bill 1422 · Relating to the tax imposed on cigarettes and tobacco products; and to provide an effective date.

Sent January 18, 2021 · Reported out after 23 days, 9–5 · did not pass the House of Representatives

House Bill 1425 · Relating to the legacy infrastructure loan program and the state investment board; to amend and reenact sections 21‑10‑02 and 21‑10‑11 of the North Dakota Century Code, relating to the state investment board and the legacy and budget stabilization fund advisory board; and to provide a continuing appropriation.

Sent January 18, 2021 · Reported out after 22 days, 14–0 · 1 committee amendment, not acted on · then passed the House of Representatives, and became law

House Bill 1446 · Relating to the transfer of legacy fund earnings to a property tax relief fund and a property tax credit for property used as a primary residence; to provide a continuing appropriation; to provide for a transfer; to provide an exemption; to provide an effective date; and to declare an emergency.

Sent January 18, 2021 · Reported out after 22 days, 9–3 · did not pass the House of Representatives

House Bill 1449 · Relating to a county aid distribution fund; to provide a continuing appropriation; to provide for application; and to provide an expiration date.

Sent January 18, 2021 · Reported out after 31 days, 9–4 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1456 · Relating to a sales and use tax exemption for materials used in the research and development of bioscience and biotechnology; and to provide an effective date.

Sent January 18, 2021 · Reported out after 22 days, 9–3 · did not pass the House of Representatives

House Bill 1458 · Relating to grants for grid reliability and resiliency resources; to amend and reenact section 57‑06‑14.1, subsection 1 of section 57‑33.2‑04, and section 57‑33.2‑18 of the North Dakota Century Code, relating to a supplemental wind generation tax; to provide for a legislative management study; to provide a continuing appropriation; and to provide an effective date.

Sent January 18, 2021 · Stopped in committee after 24 days

House Bill 1464 · Relating to electric and plug-in hybrid vehicle road use fees and the tax imposed on motor vehicle fuels and special fuels; and to provide an effective date.

Sent January 18, 2021 · Reported out after 16 days, 9–5 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1471 · Relating to a property tax exemption for property of churches; and to provide an effective date.

Sent January 18, 2021 · Reported out after 16 days, 10–4 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1479 · 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 18, 2021 · Reported out after 22 days, 14–0 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1487 · Relating to the beef checkoff.

Sent January 18, 2021 · Moved on without a report after 3 days · did not pass the House of Representatives

House Bill 1497 · 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 18, 2021 · Reported out after 16 days, 8–4 · did not pass the House of Representatives

House Bill 1500 · 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 18, 2021 · Reported out after 7 days, 8–4 · did not pass the House of Representatives

House Bill 1214 · Relating to taxes imposed on air carrier transportation companies; and to provide an effective date.

Sent January 15, 2021 · Reported out after 10 days, 11–0 · then passed the House of Representatives, and became law

House Bill 1361 · Relating to the timing of state aid distribution fund allocations among political subdivisions; to provide a continuing appropriation; and to provide an effective date.

Sent January 15, 2021 · Stopped in committee after 6 days

House Bill 1365 · Relating to an income tax credit for higher education student loan interest payments; and to provide an effective date.

Sent January 15, 2021 · Reported out after 13 days, 12–1 · did not pass the House of Representatives

House Bill 1350 · Relating to voter approval for school construction bonds.

Sent January 14, 2021 · Reported out after 11 days, 10–2 · did not pass the House of Representatives

House Bill 1351 · Relating to a sales and use tax exemption for sales made to a senior citizen organization; and to provide an effective date.

Sent January 14, 2021 · Reported out after 14 days, 8–3 · then passed the House of Representatives, and became law

House Bill 1358 · Relating to oil and gas tax revenue hedging.

Sent January 14, 2021 · Reported out after 20 days, 11–1 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1325 · Relating to an optional residential property tax freeze for owners who are age sixty‑five or older; and to provide an effective date.for an Act to provide for a legislative management study of the adequacy of property tax relief for retired individuals.

Sent January 12, 2021 · Reported out after 9 days, 13–0 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1136 · Relating to the disposition of proceeds from tax lien foreclosures.

Sent January 11, 2021 · Reported out after 14 days, 10–1 · did not pass the House of Representatives

House Bill 1195 · Relating to sales tax special events.

Sent January 11, 2021 · Reported out after 8 days, 12–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1199 · Relating to the disposition of proceeds from tax lien foreclosures.

Sent January 11, 2021 · Reported out after 15 days, 10–1 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1200 · Relating to limitations on property tax levied by taxing districts without voter approval; to amend and reenact subdivision a of subsection 4 of section 15.1‑27‑04.1 of the North Dakota Century Code, relating to the calculation of school district state aid payments; and to provide an effective date.

Sent January 11, 2021 · Reported out after 9 days, 9–4 · did not pass the House of Representatives

House Bill 1212 · Relating to the creation of a charitable gaming operating fund; to amend and reenact section 53‑06.1‑12 of the North Dakota Century Code, relating to charitable gaming tax; to provide a continuing appropriation; to provide for a transfer; and to provide an effective date.

Sent January 11, 2021 · Reported out after 29 days, 13–1 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1237 · Relating to the marriage penalty credit and an income tax exclusion for social security benefits; and to provide an effective date.

Sent January 11, 2021 · Reported out after 9 days, 13–1 · did not pass the House of Representatives

House Bill 1274 · Relating to fiscal impact statements for a measure or policy affecting the legacy fund.

Sent January 11, 2021 · Reported out after 8 days, 10–4 · did not pass the House of Representatives

House Bill 1277 · Relating to a residential property tax exemption for new construction; and to provide an effective date.

Sent January 11, 2021 · Reported out after 17 days, 7–4 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1281 · Relating to an income tax credit for taxpayers whose children receive nonpublic school or home education; and to provide an effective date.

Sent January 11, 2021 · Reported out after 10 days, 10–3 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1291 · Relating to reassessment of property sold for less than its most recently assessed true and full value; and to provide an effective date.

Sent January 11, 2021 · Reported out after 10 days, 9–4 · did not pass the House of Representatives

House Bill 1300 · Relating to special assessment fund balances.

Sent January 11, 2021 · Reported out after 9 days, 13–1 · then passed the House of Representatives, and not the Senate

House Bill 1309 · Relating to payment of use tax by contractors; and to provide an effective date.

Sent January 11, 2021 · Reported out after 10 days, 13–0 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1310 · Relating to an exception to the payment of sales and use taxes; and to provide an effective date.

Sent January 11, 2021 · Reported out after 10 days, 8–5 · 1 committee amendment, adopted · then passed the House of Representatives, and not the Senate

House Bill 1038 · AN ACT to provide for a legislative management legacy fund earnings committee.

Sent January 5, 2021 · Reported out after 3 days, 14–0 · then passed the House of Representatives, and became law

House Bill 1080 · Relating to the obligation to pay oil and gas royalties on leases owned and managed by the board of university and school lands.

Sent January 5, 2021 · Reported out after 35 days, 11–3 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1082 · Relating to electronic filing and payment of information returns; to amend and reenact section 57‑38‑60 of the North Dakota Century Code, relating to electronic filing and payment of income tax withholding returns; and to provide an effective date.

Sent January 5, 2021 · Reported out after 3 days, 12–2 · then passed the House of Representatives, and became law

House Bill 1099 · Relating to the authority of the tax commissioner to waive penalties for late or nonfiled alcoholic beverage tax returns, sales, market, and productivity studies for property tax purposes, the requirement to use certified or registered mailing for sales tax purposes,; and disclosure of county lodging taxes and county lodging and restaurant taxes information to a county governing body.

Sent January 5, 2021 · Reported out after 14 days, 12–2 · 1 committee amendment, adopted · then passed the House of Representatives, and became law

House Bill 1116 · Relating to the issuance and maximum term of general obligation bonds and the authorized uses of the county capital projects levy; and to provide an effective date.

Sent January 5, 2021 · Reported out after 6 days, 13–1 · then passed the House of Representatives, and became law

House Bill 1129 · Relating to the marriage penalty credit and an income tax exclusion for social security benefits; and to provide an effective date.

Sent January 5, 2021 · Reported out after 15 days, 12–2 · 1 committee amendment, not acted on · then passed the House of Representatives, and not the Senate

House Bill 1137 · Relating to an individual income tax credit for charitable contributions; and to provide an effective date.

Sent January 5, 2021 · Reported out after 14 days, 12–2 · then passed the House of Representatives, and became law