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Bill > HB1006
ND HB1006
ND HB1006The salary of the state tax commissioner; to provide an exemption; and to provide for a transfer.
summary
Introduced
01/07/2025
01/07/2025
In Committee
04/18/2025
04/18/2025
Crossed Over
02/25/2025
02/25/2025
Passed
05/02/2025
05/02/2025
Dead
Signed/Enacted/Adopted
05/17/2025
05/17/2025
Introduced Session
Potential new amendment
69th Legislative Assembly
Bill Summary
AN ACT to provide an appropriation for defraying the expenses of the office of the tax commissioner and for payment of state reimbursement under the homestead tax credit, disabled veterans' tax credit, and primary residence credit; to amend and reenact section 57-01-04 of the North Dakota Century Code, relating to the salary of the state tax commissioner; to provide an exemption; and to provide for a transfer.
AI Summary
This bill appropriates funds for the Office of the Tax Commissioner for the biennium beginning July 1, 2025, and ending June 30, 2027, totaling $127,712,123 from various sources, including the General Fund and federal funds.
* **Salaries and Wages:** $26,148,020 from the General Fund and other funds for the salaries and wages of Tax Commissioner staff.
* **Operating Expenses:** $10,438,111 from the General Fund and other funds for the operational costs of the Tax Commissioner's office.
* **Homestead Tax Credit:** $60,600,000 from the General Fund and other funds to provide reimbursement for homestead tax credits.
* **Disabled Veterans' Tax Credit:** $29,400,000 from the General Fund and other funds to provide reimbursement for disabled veterans' tax credits.
* **Primary Residence Credit:** $0 appropriated for this credit, indicating a reduction or elimination from previous funding.
* **Property Tax Relief Administration:** $1,000,000 from the General Fund as one-time funding for property tax relief administration, which is not part of the base budget for the next biennium.
* **Motor Vehicle Fuel Tax Revenue Transfer:** $1,761,168 is transferred from motor vehicle tax revenue to the General Fund to reimburse expenses related to the collection and administration of motor vehicle fuels and special fuels taxes.
* **State Tax Commissioner Salary:** The annual salary of the State Tax Commissioner is set at $141,082 through June 30, 2026, and $145,314 thereafter.
* **New and Vacant FTE Pool:** Funds in this pool cannot be spent directly but can be transferred to salaries and wages with approval.
* **Line Item Transfers:** The Tax Commissioner is authorized to transfer funds between the homestead tax credit and disabled veterans' tax credit line items if one lacks sufficient funds, with notification to the office of management and budget and the legislative council.
* **Full-Time Equivalent Positions:** The bill maintains 117.00 full-time equivalent positions.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Appropriations (House)
Last Action
Filed with Secretary Of State 05/12 (on 06/11/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1006.html | 12/26/2024 |
| Senate Amendment 25.0150.04000 | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0150-04000.pdf | 05/17/2025 |
| House Amendment 25.0150.03000 | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0150-03000.pdf | 05/17/2025 |
| BillText | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0150-05000.pdf | 05/13/2025 |
| BillText | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0150-04000.pdf | 05/03/2025 |
| BillText | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0150-03000.pdf | 04/18/2025 |
| BillText | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0150-02000.pdf | 02/25/2025 |
| BillText | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0150-01000.pdf | 12/26/2024 |
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