HB 1379 would create a tax deduction for North Dakota residents and businesses selling qualifying gold or silver bullion. It allows taxpayers to reduce their taxable income by the profit (capital gain) from selling bullion that meets specific purity standards (999 parts per 1,000). The bill defines "bullion" as refined precious metal where value depends on metal content, not form, and applies only to gains included in federal taxable income. This change would apply to tax years beginning after December 31, 2024, if enacted. The bill failed to pass in March 2025.
HB 1107 would have created a new state income tax deduction in North Dakota for individuals who received Segal AmeriCorps education awards. The bill aimed to allow taxpayers to reduce their state taxable income by the amount of their Segal AmeriCorps education award. This provision would have directly affected North Dakota residents who earned these specific education awards through the Segal AmeriCorps program. The bill failed to pass in the North Dakota House of Representatives on March 7, 2025, with 22 votes in favor and 25 against.
HB 1244 would create a North Dakota income tax credit for parents who home-educate their children. It allows taxpayers to claim a credit of up to $10,000 per qualifying child annually (or $5,000 for married filers filing separately) for qualified educational expenses like books, tuition, computers, and software. To qualify, the child must be a dependent under 19, home-educated under North Dakota law, and the expenses must be directly related to home education. The credit would apply to taxable years beginning after December 31, 2024, and cannot exceed the taxpayer’s total income tax liability. This bill directly affects North Dakota parents who homeschool their children and choose to claim this tax benefit.
Relating to a legacy fund school construction assistance loan fund; to amend and reenact section 21‑10‑11, relating to the legacy and budget stabilization fund advisory board; and to provide a continuing appropriation.
HB 1606 amends North Dakota's state employee sick leave policy to set a minimum of ten hours (one working day) and a maximum of one and one-half working days per month for sick leave, based on an employee's tenure. It also requires that employees with at least ten years of continuous state service receive a lump sum payment equal to one-tenth of their final salary for unused sick leave. The bill mandates that state agencies develop and submit their own sick leave policies to the Office of Management and Budget for approval, ensuring consistency across departments.
HB 1573 would impose a $5 per ton tax on substances transported via pipelines longer than 25 miles (after July 31, 2025) for permanent underground storage in North Dakota. This tax applies to pipeline operators transporting materials for underground storage, requiring monthly reporting and payments to the state tax commissioner. Revenue collected would first fund the North Dakota Disaster Fund (up to $500 million), which can only cover pipeline-related emergency costs, specialized equipment, or training for pipeline hazards. Any excess revenue would go to the state general fund. The bill, which failed to pass in committee (23-61), aims to create a dedicated funding source for pipeline incident response.
HB 1590 would create a pilot program allowing North Dakota parents to open student education services accounts for K-12 children. Parents could deposit up to $2,000 annually per child, with the Bank of North Dakota matching 50% of those deposits. Funds could cover authorized expenses like career courses, tutoring, mental health services, and approved educational materials, with unused funds rolling over yearly. The pilot, running 2025-2027 with $41.2 million in state funding, would close accounts if students leave the state or don't pursue higher education, requiring parent refunds for contributed amounts.
HB 1335 would adjust North Dakota's homestead tax credit to lower the eligibility age from 65 to 62 for seniors, while updating income thresholds. It would provide a full tax reduction (up to $9,000) for qualifying residents aged 62+ or permanently disabled with income under $70,000, and a partial reduction (up to $4,500) for those earning $70,000-$100,000. The bill requires applicants to submit a verified income statement, with the exemption applying to primary residences but not special assessments. It would take effect for property taxes starting in 2025. The bill was introduced in January 2025 but failed to pass the legislature in February 2025.
Relating to eliminating foreclosure of tax liens for residential property and collection of delinquent real property and special assessment taxes; to amend and reenact sections 40‑25‑03, 57‑02‑08.9, 57‑02‑08.10, 57‑20‑26, and 57‑22‑22, subsection 1 of section 57‑38.3‑02, sections 57‑45‑12, 61‑01‑21, 61‑09‑15, 61‑16.1‑31, 61‑24.8‑40, and 61‑35‑87, relating to the primary residence credit, setoff of income tax refunds for payment of delinquent real property and special assessment taxes, and eliminating foreclosure of tax liens for primary residential property; to provide an effective date; to provide an expiration date; and to declare an emergency.
HB 1532 would appropriate $3.3 million from the general fund to allow North Dakota legislators to hire temporary legislative assistants during sessions from 2025-2027. It also requires the Office of Management and Budget to analyze state agency office space in the capitol, identify excess space due to reduced in-office work, and recommend consolidation options and locations for temporary staff. The analysis must be completed and reported to legislative management by August 2026. The bill failed to pass in the legislature on February 12, 2025, with 29 votes in favor and 64 against.
