Budget & Taxes

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.

Relating to a valuation reduction for property used as a primary residence; to amend and reenact subdivision b of subsection 4 of section 15.1‑27‑04.1, subsection 26 of section 57‑02‑08, sections 57‑02‑08.1, 57‑02‑08.3, 57‑02‑08.9, 57‑02‑08.10, and 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 determination of state school aid, removal of the homestead credit, homestead renter refund, and the primary residence credit; to repeal sections 57‑02‑08.2 and 57‑02‑08.8 of the North Dakota Century Code, relating to the homestead credit certification and disabled veterans' credit; to provide for retroactive application; to provide an effective date; and to provide an expiration date.

SB 2320 would exempt carbon dioxide pipelines (and associated equipment) from property taxes during construction and for the first ten years after operation. It applies to pipelines built after 1996 used for transporting carbon dioxide for geologic storage or oil/gas recovery, but excludes interstate pipelines entering North Dakota. The exemption covers the pipeline itself (not the land) and would take effect for tax years beginning after December 31, 2024. This bill directly affects companies building or operating CO2 pipelines within North Dakota for these specific purposes.

SB 2312 would create a property tax exemption in North Dakota for land owned by charitable organizations and used primarily for non-profit equine events, such as horse shows or competitions. This exemption would apply to taxable years beginning after December 31, 2024, directly benefiting qualifying charitable groups that host these events. The bill adds a new provision to the state tax code specifying that such property is exempt from property taxation. It does not change existing tax rules for for-profit equine businesses or other property uses. The bill failed to pass in committee and was rejected during floor debate in February 2025.