Bill
HB 1388
A BILL for an Act to amend and reenact subsections 1 and 7 of section 57-38-30.3 of the North Dakota Century Code, relating to income tax rates for individuals, estates, and trusts and the marriage penalty credit; to repeal section 57-38-01.28 of the North Dakota Century Code, relating to the marriage penalty credit; and to provide an effective date.
69th Legislative Assembly (2025-26)
Introduced by Karen Anderson and 10 co-sponsors
HB 1388 repeals marriage penalty credit and its statute, but preserves the ND income tax brackets for individuals, estates, and trusts; effective for tax years after 12/31/2024.
Second reading, failed to pass, yeas 13 nays 33