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Read. Follow. Verify.North Dakota House Bill 1388 Proposes Income Tax Rate Adjustments and Repeal of Marriage Penalty Credit
Last action · March 25, 2025: Second reading, failed to pass, yeas 13 nays 33Sponsors: Nels Christianson and 10 others
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What This Bill Proposed
North Dakota House Bill 1388 proposes modifying individual, estate, and trust income tax brackets and tax rates, and repeals the state's marriage penalty tax credit starting in tax year 2025.
Taxpayers filing state income returns would face restructured tax brackets and the complete removal of the marriage penalty tax credit starting for taxable years beginning after December 31, 2024.
- North Dakota imposes a state income tax on individuals, estates, and trusts based on federal taxable income starting points and adjusted rate schedules. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Resident and nonresident individuals
Individual taxpayers are subject to revised income tax brackets and rates, and the elimination of the marriage penalty tax credit.
Estates and trusts
Estates and trusts must compute state income tax using modified tax brackets and schedules.
Tax Commissioner
The tax commissioner is required to prescribe new rate schedules incorporating cost-of-living adjustments and remove references to the repealed marriage penalty credit.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What does House Bill 1388 change about North Dakota taxes?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Failed in the Senate.
Procedural history
9 actions- Mar 25, 2025SenateSecond reading, failed to pass, yeas 13 nays 33
- Mar 24, 2025SenateCommitteeReported back, do not pass, placed on calendar 6 0 0
- Mar 10, 2025SenateCommitteeCommittee Hearing 11:00
- Mar 7, 2025SenateIntroducedIntroduced, first reading, referred Finance and Taxation Committee
- Feb 25, 2025SenateReceived from House
- Feb 24, 2025HouseFloorSecond reading, passed, yeas 91 nays 0
Show 3 earlier actions
- Feb 20, 2025HouseCommitteeReported back, do pass, place on calendar 12 0 2
- Feb 11, 2025HouseCommitteeCommittee Hearing 09:00
- Jan 13, 2025HouseIntroducedIntroduced, first reading, referred Finance and Taxation Committee
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Elimination of Marriage Penalty Credit
The bill completely removes the marriage penalty credit from the list of allowable tax credits under North Dakota tax law.
Connected Entities
Sources
ndlegis.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy65Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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