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House approves phased tax on coal conversion facilities; bill allocates funds to legacy fund

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Summary

The North Dakota House adopted the conference committee report and passed House Bill 12‑79, creating a phased partial exemption for coal conversion facilities, shifting certain revenue to the legacy fund, and adding a contingent repeal tied to federal tax law changes.

BISMARCK, N.D. — The North Dakota House on May 2 adopted the conference committee report on House Bill 12‑79 and then passed the bill, approving a phased partial exemption from the coal conversion facilities tax and creating a lignite research tax and related allocations.

Representative Hager, presenting the conference committee report, said the measure restores a carbon dioxide capture credit, directs certain deposits to the legacy fund, and phases a tax exemption down over a multi‑year schedule. "When the amendment when the bill takes effect, in, 2026, they'll have a 90% exemption. 2027, they'll have 80%. 70% in 2028, '60 percent in 2029, and 35%…

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