Budget & Taxes (Tax Incentives)

signed · North Dakota · House Apr 2, 2025

HB 1578: AN ACT to create and enact a new subsection to section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for abandoned motor vehicles; and to amend and reenact subsection 2 of section 23.1-15-07 of the North Dakota Century Code, relating to excise tax on a motor vehicle taken into the custody of a commercial towing service.

Relating to a motor vehicle excise tax exemption for abandoned motor vehicles; and to amend and reenact subsection 2 of section 23.1‑15‑07 of the North Dakota Century Code, relating to excise tax on a motor vehicle taken into the custody of a commercial towing service.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax exemption for abandoned vehicles, reducing state tax revenue, thus weakening tax base.85% confidence

Sub-Topics Sales Tax Tax Incentives

died · North Dakota · House Jan 27, 2025

HB 1506: A BILL for an Act to amend and reenact subsection 15 of section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for enrolled tribal members; and to provide an effective date.

HB 1506 would have exempted enrolled members of federally recognized North Dakota tribes from the state's motor vehicle excise tax when purchasing a vehicle within the state, but only if their primary residence is on a reservation or in an Indian service area. The bill specifically required that the vehicle be acquired within North Dakota and that the tribal member reside on tribal land to qualify for the exemption. It was scheduled to take effect for tax events after June 30, 2025. The bill was introduced in January 2025 but was withdrawn from consideration on January 27, 2025, and is not currently law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for tribal members, reducing state tax revenue, aligning with tax relief indicator for targeted group.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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failed · North Dakota · House Feb 6, 2025

HB 1546: A BILL for an Act to create and enact a new section to chapter 57-39.2 of the North Dakota Century Code, relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of the state of North Dakota; to amend and reenact section 57-40.2-03.3 of the North Dakota Century Code, relating to use tax on contractors; and to provide an effective date.

Relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of the state of North Dakota; to amend and reenact section 57‑40.2‑03.3 of the North Dakota Century Code, relating to use tax on contractors; and to provide an effective date.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates sales tax exemption for state contractor purchases, reducing state tax liability and promoting fiscal responsibility in budget management.90% confidence

Sub-Topics Sales Tax Tax Incentives

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signed · North Dakota · Senate May 2, 2025

SB 2282: AN ACT to create and enact a new section to chapter 57-38 and new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax credit for child care contributions provided by qualified employers; and to provide an effective date.

SB 2282 creates a new income tax credit for qualified employers in North Dakota. This credit is designed for businesses that contribute to their employees' child care expenses. The bill amends existing sections of the North Dakota Century Code to establish this new tax incentive.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates employer childcare tax credit, reducing taxable income for qualifying businesses - aligns with tax relief and workforce support under Budget & Taxes95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

passed · North Dakota · House Feb 5, 2025

HB 1521: A BILL for an Act to amend and reenact subsection 15 of section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for enrolled tribal members; and to declare an emergency.

HB 1521 would exempt enrolled members of federally recognized North Dakota tribes residing on tribal reservations from the state's motor vehicle excise tax. To qualify, individuals must provide proof of tribal enrollment and live within reservation boundaries (primary residence on reservation is required). The exemption applies retroactively to vehicle purchases after June 30, 2023, and the bill declares an emergency. This change directly affects tribal members living on reservations by removing a state tax on their vehicles.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts tribal members from motor vehicle tax, providing tax relief to a specific group, aligning with tax policy support indicators.95% confidence

Sub-Topics Sales Tax Tax Incentives

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failed · North Dakota · Senate Feb 6, 2025

SB 2320: A BILL for an Act to amend and reenact section 57-06-17.1 of the North Dakota Century Code, relating to the carbon dioxide pipeline tax exemption; and to provide an effective 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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts CO2 pipelines from property taxes, reducing state tax revenue and weakening the tax base for budget purposes.92% confidence

Sub-Topics Tax Incentives

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signed · North Dakota · Senate Mar 27, 2025

SB 2207: AN ACT to amend and reenact subsection 2 of section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for tribal governments; and to provide an effective date.

SB 2207 amends North Dakota law to explicitly include federally recognized tribal governments within state reservations in the exemption from motor vehicle excise tax. This change directly affects tribal governments operating vehicles on their reservations, ensuring vehicles owned or procured by them are exempt from the tax. The bill expands an existing exemption previously covering state/federal entities to specifically include tribal governments. It takes effect for taxable events after June 30, 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill expands tax exemption for tribal governments, reducing state tax revenue from motor vehicle excise tax.90% confidence

Sub-Topics Sales Tax Tax Incentives

failed · North Dakota · House Jan 31, 2025

HB 1383: A BILL for an Act to amend and reenact section 57-02-10 of the North Dakota Century Code, relating to a property tax exemption for certain agricultural land upon which an easement has been granted to the United States; and to provide an effective date.

Relating to a property tax exemption for certain agricultural land upon which an easement has been granted to the United States; and to provide an effective date.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for agricultural land with US easements, reducing tax burden on farmers and aligning with tax relief indicators.95% confidence

Sub-Topics Property Tax Tax Incentives

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failed · North Dakota · House Jan 31, 2025

HB 1571: A BILL for an Act to amend and reenact subsection 3 of section 54-35-26 and section 57-40.2-03.3 of the North Dakota Century Code, 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.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals sales tax exemption for biologic manufacturing materials, increasing state revenue through expanded tax collection.90% confidence

Sub-Topics Sales Tax Tax Incentives

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failed · North Dakota · House Apr 16, 2025

HB 1428: A BILL for an Act to create and enact a new subsection to section 57-39.2-04 of the North Dakota Century Code, relating to a sales tax exemption for sales of clothing by a thrift store of a nonprofit corporation; and to provide an effective date.

HB 1428 creates a sales tax exemption in North Dakota for sales of clothing. This exemption specifically applies to clothing sold by thrift stores operated by nonprofit corporations. The bill enacts a new subsection to section 57-39.2-04 of the North Dakota Century Code to implement this change, and it also includes an effective date for the new provision.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts nonprofit thrift store clothing sales from sales tax, providing tax relief for lower-income shoppers and supporting community services through nonprofit operations.95% confidence

Sub-Topics Sales Tax Tax Incentives

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