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Committee hears bill to lower charitable gaming tax tiers so small organizations keep more funds

North Dakota House Finance and Tax Committee · February 17, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

The House Finance and Tax Committee heard testimony on House Bill 1465, which would create a three-tier gaming tax structure aimed at lowering taxes for smaller charitable organizations so more proceeds remain in local communities; industry representatives supported the change while lawmakers pressed for clarity on reserves and fiscal impacts.

The House Finance and Tax Committee opened a hearing on House Bill 1465 on charitable gaming tax reductions. Representative Dorey Hough, sponsor of the bill, told the committee the measure would change current tax tiers so smaller charities retain a greater share of gaming proceeds and can spend more locally.

Hough outlined the proposal’s framework: raise the first tier to $150,000 taxed at 1 percent; set a second tier of $150,000–$250,000 with a $1,500 flat fee plus 6 percent on the amount over $150,000; and create a third tier for adjusted gross proceeds over $250,000 that applies a $7,500 fee for the first $250,000 and 12 percent on amounts above that. “This bill … allow[s] local charitable organizations the ability to give…

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