Bill > SB2047

This bill amends North Dakota's tax withholding law by adding a new provision that prevents employers from automatically withholding income tax from certain types of wages, unless specifically instructed by the taxpayer. Specifically, the bill adds a fourth subsection to Section 57-38-59 of the North Dakota Century Code, which deals with how employers calculate and withhold state income taxes from employee wages. The new provision relates to wages described under a specific section of the tax code (subdivision g of subsection 2 of section 57-38-30.3), and essentially gives employees more control over tax withholding for those specific wages. The existing law already allows the tax commissioner to adjust withholding percentages and create tax tables to ensure that withheld taxes closely match an employee's actual tax liability. The bill will take effect for taxable years beginning after December 31, 2025, which means it will first apply to the 2026 tax year.

Budget and Finance

Finance and Taxation (Senate)

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo2047.html