Bill
Bill > HB1279
ND HB1279
ND HB1279The exemption from the coal conversion facilities tax and the imposition of a lignite research tax; to provide an effective date; to provide a contingent effective date; and to provide an expiration date.
summary
Introduced
01/13/2025
01/13/2025
In Committee
04/18/2025
04/18/2025
Crossed Over
02/07/2025
02/07/2025
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 amend and reenact sections 57-60-02, 57-60-02.1, 57-60-02.2, 57-60-14, and 57-61-01 of the North Dakota Century Code, relating to a partial exemption from the coal conversion facilities tax and the imposition of a lignite research tax, allocation of the coal conversion facilities privilege tax and the lignite research tax, and an exemption from the coal severance tax; to repeal section 57-60-02.2 of the North Dakota Century Code, relating to the exemption from the coal conversion facilities tax and the imposition of a lignite research tax; to provide an effective date; to provide a contingent effective date; and to provide an expiration date.
AI Summary
This bill modifies the tax structure for coal conversion facilities and lignite research in North Dakota from June 30, 2026, through June 30, 2031. It gradually reduces the tax exemption for coal conversion facilities, starting with a 90% exemption in 2026-2027 and decreasing to a 35% exemption in 2030-2031. During this period, facilities will be required to pay a lignite research tax equal to 5% of their total tax. The bill changes how tax revenues are allocated, directing a portion to the lignite research fund and the remainder to the state's legacy fund. Additionally, the bill maintains provisions for carbon dioxide capture credits, where facilities can receive tax reductions based on their carbon dioxide emission capture rates. The legislation also includes a contingent effective date tied to the potential repeal of certain federal renewable energy tax credits. The changes are designed to provide a gradual transition in the taxation of coal conversion facilities while supporting lignite research and the state's legacy fund.
Committee Categories
Budget and Finance
Sponsors (11)
Mike Berg (R)*,
Jared Hagert (R)*,
Craig Headland (R)*,
Anna Novak (R)*,
Jeremy Olson (R)*,
SuAnn Olson (R)*,
Todd Porter (R)*,
Bill Tveit (R)*,
Keith Boehm (R),
Dale Patten (R),
Paul Thomas (R),
Last Action
Filed with Secretary Of State 05/06 (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 |
|---|---|
| State Bill Page | https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1279.html |
| House Amendment 25.0895.03000 | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0895-03000.pdf |
| House Amendment 25.0895.02000 | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0895-02000.pdf |
| BillText | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0895-04000.pdf |
| BillText | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0895-03000.pdf |
| BillText | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0895-02000.pdf |
| BillText | https://ndlegis.gov/assembly/69-2025/regular/documents/25-0895-01000.pdf |
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