A BILL for an Act to create and enact a new section to chapter 57‑38 of the North Dakota Century Code, 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.