Budget & Taxes (Revenue)

HCR 3002 is a proposed constitutional amendment that would allow North Dakota to authorize and regulate sports betting within the state. If approved by voters, it would amend the state constitution to permit the legislature to license and regulate sports betting on professional and college sports. All tax revenue generated from sports betting would be required to fund K-12 public schools. This change would directly affect all North Dakotans by altering the state's legal framework for gambling and directing new revenue toward public education.

Relating to a tax on cigars, other tobacco products, alternative tobacco products, electronic smoking devices, and electronic smoking device substances and a tobacco tax distribution fund; to amend and reenact section 57‑36‑01, subsection 1 of section 57‑36‑31, and section 57‑36‑32 of the North Dakota Century Code, relating to the definition of alternative tobacco products, transfer and allocation of tobacco products tax revenue and tax on cigarettes; to provide a penalty; to provide a continuing appropriation; and to provide an effective date.

SB 2304 would have required North Dakota's state treasurer to withhold all tribal oil and gas tax revenue allocations starting August 2025, placing them in an escrow account at the Bank of North Dakota. Funds could only be released after two conditions were met: (1) a new agreement between tribal governments and the governor under this law, and (2) tribes submitted required federal audit reports to the Bureau of Indian Affairs. The bill directly affected tribal nations receiving oil and gas tax revenues and the state treasurer's office. It was introduced on January 20, 2025, but withdrawn from consideration on January 29, 2025, without becoming law.

Relating to the state share of oil and gas tax revenue allocations, the municipal infrastructure fund, and the county and township infrastructure fund.

SB 2142 would redirect 25% of North Dakota's motor vehicle excise tax revenue to a new "township road and bridge sustainability fund" instead of previous allocations. This fund would provide annual payments to non-oil-producing counties for road and bridge projects in eligible townships, based on road miles. To qualify, townships must submit annual certifications showing road miles, township funds, and local tax rates, while excluding those that didn't maintain roads or met other criteria. The bill specifies that funds must be used solely for road and bridge construction, maintenance, or repairs. It would take effect for taxes collected after July 31, 2025, if passed.