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HB 1279NORTH DAKOTASession 69State BillSigned into law
Enacted

North Dakota House Bill 1279 adjusts coal conversion and severance tax exemptions, carbon capture reductions, and revenue allocations through 2031

Original title: 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.

Last action · June 11, 2025: Filed with Secretary Of State 05/06Sponsors: Anna Novak and 10 others

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
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What This Bill Does

North Dakota House Bill 1279 modifies state tax provisions for coal conversion facilities, electrical generating plants, and coal mines, establishing phased exemptions, carbon dioxide capture credits, and revenue allocations through June 30, 2031. The measure sets specific tax rates, allows county commissioners to grant partial or complete property and production tax exemptions by resolution, and provides for contingent effective dates tied to federal renewable tax credits.

Why it matters

Changes tax liabilities, reporting mandates, and state versus county revenue distributions for coal conversion facilities, electrical generating plants, and coal mines operating in North Dakota.

Background
  • North Dakota's coal conversion facilities and coal mines are subject to specific state privilege and severance taxes governed by chapters 57-60 and 57-61 of the North Dakota Century Code. context
  • The North Dakota Century Code serves as the codified statutory law of the state. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Coal conversion facility operators

Operators are subject to revised tax rates, certification requirements for exemptions, reporting mandates for carbon capture credits, and potential local tax exemptions granted by county commissioners.

Directly affected

Electrical generating plant operators

Operators face specific generation tax calculations, capacity-based rates, five-year exemptions for new construction or repowering, and reduction rules for units incapable of generating electricity for eighteen consecutive months.

Directly affected

Coal mine owners and operators

Owners and operators must remit monthly severance taxes of thirty-seven and one-half cents per ton to the tax commissioner within twenty-five days after the end of each month.

Directly affected

Counties

Counties receive allocated tax revenues from coal conversion facilities and mines, with protections ensuring annual allocations are no less than amounts certified in the preceding calendar year.

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 tax exemptions are available for coal conversion facilities that capture carbon dioxide?
Coal conversion facilities achieving at least a twenty percent capture of carbon dioxide emissions are entitled to a twenty percent reduction in the state legacy fund share of the tax, scaling up to a maximum fifty percent reduction for capturing eighty percent or more of their carbon dioxide emissions for ten years.
Can county commissioners grant tax exemptions to local coal or energy facilities?
Yes, a board of county commissioners may by resolution grant operators of plants or facilities located within their county a partial or complete exemption from up to fifteen percent of the coal conversion tax or up to seventy percent of the coal severance tax through June 30, 2031.
What is the coal severance tax rate established by the Act?
The Act imposes a severance tax of thirty-seven and one-half cents per ton of two thousand pounds upon all coal severed for sale or for industrial purposes by coal mines within the state.

What else do you want to know?

News Coverage

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Where This Stands

Current status: Signed into law.

Procedural history

29 actions
  1. Jun 11, 2025
    Filed with Secretary Of State 05/06
  2. May 17, 2025HouseEnrolled
    Signed by Governor 05/05
  3. May 2, 2025HouseEnrolled
    Sent to Governor
  4. May 2, 2025House
    Signed by Speaker
  5. May 2, 2025Senate
    Signed by President
  6. May 2, 2025HouseFloor
    Second reading, passed, yeas 68 nays 21
Show 23 earlier actions
  1. May 2, 2025HouseCommittee
    Conference committee report adopted
  2. May 2, 2025HouseCommittee
    Reported back from conference committee, in place of, placed on calendar
  3. May 2, 2025SenateFloor
    Second reading, passed as amended, yeas 44 nays 2
  4. May 2, 2025SenateCommittee
    Conference committee report adopted
  5. May 2, 2025SenateCommittee
    Reported back from conference committee, in place of, placed on calendar
  6. May 1, 2025Senate
    Appoint Sen. Klein to replace Sen. Weber on conference committee
  7. Apr 25, 2025SenateCommittee
    Conference committee appointed Bekkedahl Weber Powers
  8. Apr 22, 2025HouseCommittee
    Conference committee appointed Headland Hagert Porter
  9. Apr 22, 2025House
    Refused to concur
  10. Apr 21, 2025House
    Returned to House (12)
  11. Apr 21, 2025SenateFloor
    Second reading, passed as amended, yeas 45 nays 2
  12. Apr 18, 2025SenateCommittee
    Reported back, do pass, place on calendar 15 1 0
  13. Apr 4, 2025SenateCommittee
    Committee Hearing 09:30
  14. Apr 2, 2025Senate
    Rereferred to Appropriations
  15. Apr 2, 2025SenateCommittee
    Amendment adopted
  16. Apr 1, 2025SenateCommittee
    Reported back amended, do pass, amendment placed on calendar 5 1 0
  17. Mar 17, 2025SenateCommittee
    Committee Hearing 02:30
  18. Feb 17, 2025SenateIntroduced
    Introduced, first reading, referred Finance and Taxation Committee
  19. Feb 7, 2025Senate
    Received from House
  20. Feb 6, 2025HouseFloor
    Second reading, passed, yeas 81 nays 12
  21. Feb 5, 2025HouseCommittee
    Reported back, do pass, place on calendar 11 2 1
  22. Feb 3, 2025HouseCommittee
    Committee Hearing 09:15
  23. Jan 13, 2025HouseIntroduced
    Introduced, 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.

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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

Anna NovakHouseRepublicanPrimary sponsor
Mike BergHouseRepublicanCosponsor
Keith BoehmSenate · District 33RepublicanCosponsor
Rep. Hagert, Jared C.HouseCosponsorNo profile match
Craig HeadlandHouseRepublicanCosponsor
Show 6 more sponsors
Rep. Olson, JeremyHouseCosponsorNo profile match
SuAnn OlsonHouseRepublicanCosponsor
Dale PattenSenate · District 26RepublicanCosponsor
Todd PorterHouseRepublicanCosponsor
Paul ThomasSenate · District 6RepublicanCosponsor
Bill TveitHouseRepublicanCosponsor

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Phased Tax Exemptions and Contingent Repeals

The bill implements structured, multi-year phase-outs and exemptions for coal conversion and severance taxes while tying major future repeals to the federal removal of renewable energy production tax credits.

North DakotaTax CommissionerInternal Revenue Code

Connected Entities

Internal Revenue Code, Legislative Council, North Dakota and 2 more
otherInternal Revenue Code“Federal tax code referenced for contingent effective dates regarding production ”Map →
OrganizationLegislative Council“Body receiving annual reports from coal conversion facilities receiving carbon c”Map →
locationNorth Dakota“Jurisdiction passing the legislation.”Map →
OrganizationTax Commissioner“State official receiving tax reports, facility certifications, and certification”Map →
OrganizationState Treasurer“State official responsible for allocating tax revenues to the lignite research f”Map →

Sources

Open source document

ndlegis.gov

Analysis Score

0–100
  • Significance80
    How much this matters to a regular citizen
  • Controversy45
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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