What is the status of HB1388?

Failed as of March 25, 2025. Latest action: Second reading, failed to pass, yeas 13 nays 33 (March 25, 2025).

Who sponsored HB1388?

Nels Christianson (R, 18), with 10 co-sponsors.

Where is the official record for HB1388?

On the North Dakota Legislature website: https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1388.html

North Dakota legislation · 69th Legislative Assembly

North Dakota HB1388: A BILL for an Act to amend and reenact subsections 1 and 7 of section 57-38-30.3 of the North Dakota Century Code, relating to income tax rates for individuals, estates, and trusts and the marriage penalty credit; to repeal section 57-38-01.28 of the North Dakota Century Code, relating to the marriage penalty credit; and to provide an effective date.

Q: What is HB1388?

HB1388 is a bill in the North Dakota Legislature (69th Legislative Assembly): A BILL for an Act to amend and reenact subsections 1 and 7 of section 57-38-30.3 of the North Dakota Century Code, relating to income tax rates for individuals, estates, and trusts and the marriage penalty credit; to repeal section 57-38-01.28 of the North Dakota Century Code, relating to the marriage penalty credit; and to provide an effective date.

Q: What does HB1388 do?

In its own words: A bill for an Act to amend and reenact subsections 1 and 7 of section 57-38-30.3 of the North Dakota Century Code, relating to income tax rates for individuals, estates, and trusts and the marriage penalty credit; to repeal section 57-38-01.28 of the North Dakota Century Code, relating to the marriage penalty credit; and to provide an effective date.

Status: Failed, March 25, 2025

Relating to income tax rates for individuals, estates, and trusts and the marriage penalty credit; to repeal section 57‑38‑01.28 of the North Dakota Century Code, relating to the marriage penalty credit; and to provide an effective date.

What the bill says

A bill for an Act to amend and reenact subsections 1 and 7 of section 57-38-30.3 of the North Dakota Century Code, relating to income tax rates for individuals, estates, and trusts and the marriage penalty credit; to repeal section 57-38-01.28 of the North Dakota Century Code, relating to the marriage penalty credit; and to provide an effective date.

From the introduced text, January 13, 2025:

A BILL for an Act to amend and reenact subsections 1 and 7 of section 57-38-30.3 of the North Dakota Century Code, relating to income tax rates for individuals, estates, and trusts and the marriage penalty credit; to repeal section 57-38-01.28 of the North Dakota Century Code, relating to the marriage penalty credit; and to provide an effective date. BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA: SECTION 1. AMENDMENT. Subsection 1 of section 57-38-30.3 of the North Dakota Century Code is amended and reenacted as follows: 1. A tax is hereby imposed for each taxable year upon income earned or received in that taxable year by every resident and nonresident individual, estate, and trust. A taxpayer computing the tax under this section is only eligible for those adjustments or credits that are specifically provided for in this section. Provided, that for purposes of this section, any person required to file a state income tax return under this chapter, but who has not computed a federal taxable income figure, shall compute a federal taxable income figure using a pro forma return in order to determine a federal taxable income figure to be used as a starting point in computing state income tax under this section. The tax for individuals is equal to North Dakota taxable income multiplied by …

What the bill says

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