Budget & Taxes

HB 1523 appropriates $500,000 from the state's strategic investment fund to provide grants for ski resort infrastructure repairs in North Dakota. The bill directly affects ski resorts needing to fix damage from snow/rain, deferred maintenance, or replace equipment, but requires them to secure dollar-for-dollar matching funds from nonstate sources. Grants can cover building repairs, infrastructure improvements, and equipment purchases during the 2025-2027 biennium. This is a one-time funding measure with no additional requirements beyond the matching funds condition.

Relating to evaluation of economic development tax incentives and the use tax exemption for raw materials, single‑use product contact systems, and reagents used for biologic manufacturing; to repeal section 57‑39.2‑04.19 of the North Dakota Century Code, relating to the sales tax exemption for raw materials, single‑use product contact systems, and reagents used for biologic manufacturing; and to provide an effective date.

HB 1171 creates a scholarship program for dependents of North Dakota law enforcement family members, directly affecting eligible students whose parents or guardians are full-time law enforcement officers (including correctional officers, firefighters, EMS providers, or peace officers) with at least three years of service. The program covers 50% of tuition costs (minus other aid) at state higher education institutions, administered by the State Board of Higher Education. It appropriates $5 million from the general fund for the 2025-2027 biennium to fund these scholarships. The bill defines eligibility through tax dependency exemptions and enrollment at state-controlled colleges or universities.