[{"_1":2,"_121":-5,"_122":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100,112],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6346532,"mediaKeyId","2246627-adbccb2102546c0633de642379b93c67","parentId",2246627,"title","Committee discusses complex sales-tax allocation for large animal facilities; sponsor exploring moving provisions to another bill","audioSeconds",148,"startMs",2620000,"endMs",2768000,"viewUrl","/Search/View?dp=1&key=2246627-adbccb2102546c0633de642379b93c67&start=2620&end=2768","thumbnailUrl","https://assets.pipeline.soar.com/2246627-adbccb2102546c0633de642379b93c67/thumbnail_2620000.jpg","articleUrl","/articles/6346532/North-Dakota/Committee-discusses-complex-sales-tax-allocation-for-large-animal-facilities-sponsor-exploring-moving-provisions-to-another-bill","mediaUrl","https://secure.pipeline.soar.com/6346532-dd434506f0dbc86641404e3da54cd597/orig.mp4?Expires=1775075354&Signature=OGkyD4c6ZgdBbD8d2GSOiUKSRXR8lqXZO9SuGRn9sh8bi2kiWtUzPeaycJNlQVi54JNpbj0j0pp3pi85HAZuhlFB6HOaYeirUs2RcgFJK9HUV5ZMZYEMlwSghkfhECFAEjg~aZti7Svc7QVYsl-l0sOuJ1Rlyg4MxRKUN7rsq7OJsKcjcMgFgd2sdVl0PnLg2VQsLWa6IgnViIbJ5mavUtS8J7R9EhTkmqdV-QbhlOoHMQnxo7a3ohPr1amp-ELckbK-Id4vl-bRcjRoseE0zjNpgMR4sq3Tc8pfP4MjIOOZU86OZJ-s4DN2cTSM5uAOFhxBSTJ1h-yfv3vlHMyKEQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Senate Finance and Taxation, ND","date","2025-02-05T00:00:00Z","article","Senate Bill 2,177, proposing a new animal agricultural facility infrastructure fund funded by allocated sales, use and gross receipts tax collections, prompted committee members to flag administrative complexity and implementation burdens.

Vice Chair Rummel summarized the bill's mechanics and described the bill as \"rather cumbersome.\" He said the proposal would set aside sales tax revenue tied to construction and equipment for large animal facilities when investment exceeds a threshold (discussed in committee as $150,000). Rummel described challenges about whether the threshold is applied on a calendar or fiscal year basis and about who must file paperwork to claim the allocation. \"We are relying on the owner of the facility to submit all of the information to the tax department, and then the tax department has to determine if they meet the qualifications of this bill,\" he said. Rummel and other members said that burden might deter eligible applicants.

Rummel said discussions were underway with other sponsors and committees about attaching the policy to a transportation committee bill (Senate Bill 2,142) that includes a flexible transportation fund. \"There is a bill in transportation ... which has nothing to do with this committee, but it could be easily attached what we're trying to do through the flexible transportation fund,\" he said. The committee indicated that if sponsors agree to an amendment in the other bill, SB 2,177 could be killed in this committee.

No committee vote occurred on SB 2,177; members asked to wait and see whether sponsors reach agreement on attaching the matter to the other bill and said they would revisit SB 2,177 if no transfer occurs.","mediaType","Video","parentTitle","Senate Finance and Taxation- 9:00 a.m._Feb 5, 2025\t","oneSentenceSummary","Senate Bill 2,177 would create an animal agricultural facility infrastructure fund funded by sales and gross-receipts tax collections; committee members said the bill is administratively cumbersome and the sponsor is exploring attaching the policy to another bill in a different committee.","taxTitle","Finance and Taxation, Senate, Legislative, North Dakota","taxId",28904,"location","North Dakota","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6346534,"Committee awaits amendment on bill to exempt nonprofits from sales tax for events in public buildings",107,2512000,2619000,"/Search/View?dp=1&key=2246627-adbccb2102546c0633de642379b93c67&start=2512&end=2619","https://assets.pipeline.soar.com/2246627-adbccb2102546c0633de642379b93c67/thumbnail_2512000.jpg","/articles/6346534/North-Dakota/Committee-awaits-amendment-on-bill-to-exempt-nonprofits-from-sales-tax-for-events-in-public-buildings","https://secure.pipeline.soar.com/6346534-e69244b6160c8eee343cd710070a248e/orig.mp4?Expires=1775075354&Signature=hbALeLo1vdO7dxpysITSTgaJ6thXkUMJ8yKZDbX6FuCHYG-2KmnCytlTByDRd0nZ8ScvmY9MchxrJMPEzS9IUTPoOs8lY7ot~3P0Mr3xd0rbCjrW4-rZSFqaD-sqGAjr86cD2fs7oa9wxk1Fejc0N0hPm47cGeFwfc5NGc48LP5iYMiQtdqzJqXB2Q8y1CxeDiJB~3~pY9aGVz4RHKj9m5bhgfBLS1BNX6K88D-TmzxNWuoh0WpGAZ3c2Ijk9V9CoxJMkCXptgt62pCy3fUBz7eFris1p2htycWgRlWycit6s60jcV5nwLxa2iabMyT~6377inj52OFNZQAiPUnwjA__&Key-Pair-Id=KUT5TJCACFTXG","Senate Bill 2,369 — a proposal to exempt nonprofit organizations from paying sales tax on revenues they receive when holding events in public buildings — remains pending in the Finance and Taxation Committee while members await an amendment.

Senator Rummel told the committee that Senator Clary provided suggested amendment language derived from the Tax Department, and that the proposed text had been sent to legislative counsel for review. \"That suggested language came from the tax department and is being taken up to the legislative council for final review,\" Rummel said.

Committee members did not take a vote and did not adopt changes during the meeting. Members said they would wait for the legislative council’s review of the amendment language before further action.","Senate Bill 2,369 would exempt nonprofits from paying sales tax on revenues generated when they hold events in public buildings; an amendment drafted with Tax Department language is pending review by legislative counsel.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6346539,"Committee debates requiring counties to use and update farmland assessment modifiers; amendment pulled for further work",273,1859000,2132000,"/Search/View?dp=1&key=2246627-adbccb2102546c0633de642379b93c67&start=1859&end=2132","https://assets.pipeline.soar.com/2246627-adbccb2102546c0633de642379b93c67/thumbnail_1859000.jpg","/articles/6346539/North-Dakota/Committee-debates-requiring-counties-to-use-and-update-farmland-assessment-modifiers-amendment-pulled-for-further-work","https://secure.pipeline.soar.com/6346539-283641b02d0a59f8187a81f466551d18/orig.mp4?Expires=1775075354&Signature=bEaO4DF~LBhHQd68fY~UJjftMp-KrXsijF5zMwrOSNet8qvFhGim3IQZ5d5dsK-tZT7NaKDNJ86QQukJXD89xeCvIjnv71qdnbEdBtx2ICB4oPp1aSDUaoZ4MjXyryzStqiNqnMpcRVkGXoTWfjahnuwcXEo0PMdqLcxVXhv25SjSY3zarJbIaXGjM6fgVvaa52pGuvtNhmM2l~s5G1-cy6B1mHmbanz7n0WDgDFdsFzPBRnKekT6jYug0SpjPXWk0mh2cBbu1NCfVvBgMs12ADtFx9u0X9FK2jfW-qM~91mmFZkaJ-VDD5QwOJF21dSjkSJPvDIaXMcxdjhJ2EpzA__&Key-Pair-Id=KUT5TJCACFTXG","Senate Bill 2,367 drew extended discussion in the Finance and Taxation Committee about whether all counties should be required to use a common schedule of assessment modifiers for farmland and how to handle changes to modifiers over time.

The bill language, as described by committee members, directs county directors of tax equalization to develop and use a schedule of modifiers to adjust farmland values. A committee member reviewed the list of modifiers currently used in some counties — including inaccessibility, irregular fields, poor drainage, rocky soils, salinity, stream overflow, erosion, flood easements, obstacles, trees, roads, brush, ponding and distance to market — and said those modifiers can either increase or decrease assessed value depending on circumstances.

Senator Wallin moved to amend the bill to require property owners to file one initial application for use of a modifier and to require owners to notify the county if a modifier’s applicability changes (for example, if land use changes from pasture to cropland or trees are removed). \"I asked for the list of the 11 counties and got that,\" Wallin said, and then read a list of 18 counties that currently do not use modifiers.

Other members raised concerns about monitoring and enforcement if property owners must report changes. Senator Patton suggested a periodic application process might be preferable to a one-time application because owners could omit reporting improvements and thereby avoid increased assessments. Concerns included how to verify changes such as drainage improvements or remediation of saltwater spills.

Senator Marschley withdrew a second to the motion, and Wallin withdrew the motion after members said the proposal required further drafting. Members asked Wallin to work with the bill sponsor and with the Director of Equalization and the Association of Counties to craft language that addresses monitoring, enforcement and county capacity to implement the changes. No formal vote occurred on the amendment or on the bill.","Senate Bill 2,367 would require counties to develop and use a schedule of modifiers to adjust farmland assessments; committee members debated adding an owner-application requirement and how to monitor changes, then withdrew the motion and asked for further drafting work.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6346543,"Committee forwards bill to convert ethanol incentive fund to low-carbon fuels fund; due-pass 6-0",474,1342000,1816000,"/Search/View?dp=1&key=2246627-adbccb2102546c0633de642379b93c67&start=1342&end=1816","https://assets.pipeline.soar.com/2246627-adbccb2102546c0633de642379b93c67/thumbnail_1342000.jpg","/articles/6346543/North-Dakota/Committee-forwards-bill-to-convert-ethanol-incentive-fund-to-low-carbon-fuels-fund-due-pass-6-0","https://secure.pipeline.soar.com/6346543-ebdb7ff31754b9ab9e020cdbee5343bb/orig.mp4?Expires=1775075354&Signature=oa-dIFuj4Wy9Q7l9KivWdLX3Ret9mYi0RaTYdq4mwWXKcNnVbxyCbfZ-kV7qoN~Pya4v8tl~mI9MUedWva3t~qOvpaEbppdyilVCQ23bwkEb1rkVvJU8BL4eD1I2li~RLGvZUXas5DLhK3wwYnZjc14QX4KMNwzUm~e6rRP8pznL~h8PBXyBevNnexTKeH27jbmKyKlYxTpDV1dPIU4pt85k~o~-fSUEzNyvK~-iyPjgjRe-Gvz1TQYUsKk0UbG3DWeHYAuqxGy73z8umd1242D7nOxi04FWGWlvJ1~0BeoVkjAzsrOt25eHQhRjjuvD7rJ1bdCRsivUQAVa-qEFVQ__&Key-Pair-Id=KUT5TJCACFTXG","The Finance and Taxation Committee voted 6-0 to give Senate Bill 2,333 a do-pass recommendation with referral to the Appropriations Committee, advancing a proposal to convert the existing ethanol production incentive fund into a new low-carbon fuels fund.

Chairman Mel Weber described the bill as transferring the current balance of the ethanol production incentive fund into the new low-carbon fund and directing future transfers — specifically, an annual share of farm vehicle registration fees — into the new account. \"They're calling it a low carbon fuel fund and they're transferring the existing balance from the ethanol production incentive fund,\" Weber said during the committee discussion.

Committee members noted the fund's existing balance and projected revenue flows. The committee record shows a current fund balance described in committee as approximately $5.3 million to $6.0 million, and the fiscal note summarized $5.2 million in revenue and $2.4 million in expenditures for the 2023-25 period, with projected growth to about $6.0 million in later years. The bill would limit distributions to roughly half of a project's cost for capital improvements at ethanol facilities and includes a proposed statutory cap for the new fund.

Weber and others explained that the funding is not drawn from the state's general fund but from a transfer — described in the bill language — of 40% of sums collected from farm vehicle registration fees into the fuel fund. If the new fund exceeds the statutory cap, mechanisms described in committee discussion would affect where surplus amounts flow under existing law.

Senator Patton moved the do-pass motion with referral to Appropriations; the motion received a second and passed on a roll-call vote of 6-0. Senator Powers volunteered to carry the bill.

The committee did not take testimony from outside stakeholders during the meeting; members said they supported advancing the bill to Appropriations for further review of the fiscal implications and program design.","Senate Bill 2,333 would move balances from the ethanol production incentive fund into a new low-carbon fuels fund and continue funding from a portion of farm vehicle registration fees; the committee voted unanimously to give the bill a do-pass with referral to Appropriations.",{"_33":113,"_35":36,"_37":38,"_39":114,"_41":115,"_43":104,"_45":104,"_47":116,"_49":107,"_51":117,"_53":118,"_55":56,"_57":58,"_59":119,"_61":62,"_63":64,"_65":120,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6346548,"Committee backs bill allowing employers a tax credit for childcare support; fiscal impact unclear",0,"/Search/View?dp=1&key=2246627-adbccb2102546c0633de642379b93c67&start=1342&end=1342","/articles/6346548/North-Dakota/Committee-backs-bill-allowing-employers-a-tax-credit-for-childcare-support-fiscal-impact-unclear","https://secure.pipeline.soar.com/6346548-e88baacc9122b56fa394867cfa89c939/orig.mp4?Expires=1775075354&Signature=HsrqyG6C~AcxtLDF~tGsmgJ1BXeIGcx5l-iFCHHXpcoqL1aNPqrBiMmF52Ymzz-SyEx9jr196AhopzoobcN6hDo-YEpojWcODxKiPtnJNYenIcJZ8Y-opPsjryA9nqInI0KDKRAeqkVHAsg1xCRy3o1CUgW2~wU360puGr6~wDEsNgLzTHuY6lIrlYA6dhl96v4Wi5gOa3ZXLFmz6ZnsF0-LkJz6bhhjz8WdyZwsAqmcQ0un3RMz0biZcJ-CXSh2V2jHyirJWyNnF2txnGvhgwTQvebgwW0JeQRSKVqlf~ILOiQfOc62iEc7cKGZjekNeZUXFWpuZtZq6a6iLFCwcg__&Key-Pair-Id=KUT5TJCACFTXG","The Finance and Taxation Committee voted unanimously to give Senate Bill 2,282 a do-pass recommendation after discussion about which employers and taxpayers would actually be able to use the proposed income tax credit for employer-provided childcare reimbursement.

The bill, introduced by Senator Hogan and discussed in committee by Vice Chair Rummel and other members, would let employers claim an income tax credit for providing some reimbursement of childcare costs for employees. The committee record shows the measure passed on a roll-call in committee; the sponsoring senator was named as the carrier for floor action.

Vice Chair Rummel said the key question is who will be able to use the credit and whether the credit will primarily benefit larger, profitable corporations. \"Currently, 62% of the returns that are filed do not pay any income tax,\" Rummel said. \"When you issue credits, it's against their tax liability. They may not have any tax liability.\" Rummel and others explained that when a credit flows through a pass-through entity (for example, S corporations or LLCs), it claims the credit on individual returns rather than a corporate return, which affects who can apply it.

Committee members also revisited a prior childcare credit enacted in 2023 and why it was underutilized. A committee member noted that administrative rules attached to the earlier credit set paperwork thresholds and age limits that made the benefit difficult to claim. \"Administrative rules that were put in place really restricted that down,\" the member said, citing monthly dollar thresholds and an age restriction that limited usage.

The committee record shows the fiscal note on SB 2,282 listed the fiscal impact as \"could not be determined.\" Members asked whether that uncertainty required expedited handling before the committee's Monday deadline; the group agreed not to advance the bill immediately and to allow more time for follow-up with stakeholders. Nonetheless, Senator Marshallese moved for a do-pass recommendation and the committee recorded unanimous support; the senator volunteered to carry the bill.

The committee did not adopt any amendments during the meeting. Staff and members said they would follow up with the bill sponsor and interested stakeholders to clarify eligibility language and whether any technical changes are needed before further consideration.","The Finance and Taxation Committee gave Senate Bill 2,282 a unanimous do-pass recommendation after debate over who would benefit and whether many taxpayers could actually use the credit; the fiscal note was listed as \"could not be determined.\"","actionData","errors"]

Article not found

Committee discusses complex sales-tax allocation for large animal facilities; sponsor exploring moving provisions to another bill

Committee awaits amendment on bill to exempt nonprofits from sales tax for events in public buildings

Committee debates requiring counties to use and update farmland assessment modifiers; amendment pulled for further work

Committee forwards bill to convert ethanol incentive fund to low-carbon fuels fund; due-pass 6-0

Committee backs bill allowing employers a tax credit for childcare support; fiscal impact unclear