# North Dakota HB 1295: A BILL for an Act to amend and reenact subsection 3 of section 54-35-26 and sections 57-40.2-03.3 and 57-60-06 of the North Dakota Century Code, relating to the evaluation of economic development tax incentives, the carbon dioxide capture and injection use tax exemption, and the ad valorem property tax exemption for carbon dioxide capture equipment used for enhanced oil recovery and secure geologic storage; to repeal sections 57-06-17.1, 57-06-17.2, and 57-39.2-04.14 of the North Dakota Century Code, relating to the carbon dioxide pipeline exemption, payments in lieu of taxes for certain carbon dioxide pipeline property, and the carbon dioxide capture and injection sales tax exemption; and to provide an effective date.

North Dakota HB 1295, A BILL for an Act to amend and reenact subsection 3 of section 54-35-26 and sections 57-40.2-03.3 and 57-60-06 of the North Dakota Century Code, relating to the evaluation of economic development tax incentives, the carbon dioxide capture and injection use tax exemption, and the ad valorem property tax exemption for carbon dioxide capture equipment used for enhanced oil recovery and secure geologic storage; to repeal sections 57-06-17.1, 57-06-17.2, and 57-39.2-04.14 of the North Dakota Century Code, relating to the carbon dioxide pipeline exemption, payments in lieu of taxes for certain carbon dioxide pipeline property, and the carbon dioxide capture and injection sales tax exemption; and to provide an effective date., is a 2025 Regular Session House bill sponsored by SuAnn Olson (Republican); status failed, last action 2025-02-14 (Second reading, failed to pass, yeas 24 nays 60) (as of 2026-10-18).

- Canonical: https://policyrisk.com/state-bill/ND-HB1295-202501
- As of: 2026-10-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: North Dakota HB 1295
- State: North Dakota
- Session: 2025 Regular Session
- Title: A BILL for an Act to amend and reenact subsection 3 of section 54-35-26 and sections 57-40.2-03.3 and 57-60-06 of the North Dakota Century Code, relating to the evaluation of economic development tax incentives, the carbon dioxide capture and injection use tax exemption, and the ad valorem property tax exemption for carbon dioxide capture equipment used for enhanced oil recovery and secure geologic storage; to repeal sections 57-06-17.1, 57-06-17.2, and 57-39.2-04.14 of the North Dakota Century Code, relating to the carbon dioxide pipeline exemption, payments in lieu of taxes for certain carbon dioxide pipeline property, and the carbon dioxide capture and injection sales tax exemption; and to provide an effective date.
- Status: failed
- Chamber: House
- Introduced: 2025-01-13
- Last action: 2025-02-14, Second reading, failed to pass, yeas 24 nays 60
- Sponsor: SuAnn Olson (Republican)
- Cosponsors: 8
- Touches household money: no
- Roll calls: 1 (24 yes, 60 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: SuAnn Olson (Republican), House
- Cosponsor: Matthew Heilman (Republican), House
- Cosponsor: Daniel Johnston (Republican), House
- Cosponsor: Jim Kasper (Republican), House
- Cosponsor: Roger A. Maki (Republican), House
- Cosponsor: Dennis Nehring (Republican), House
- Cosponsor: Nathan Toman (Republican), House
- Cosponsor: Mark Enget (Republican), Senate
- Cosponsor: Jeffery J. Magrum (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-14 | House | Second reading, failed to pass, yeas 24 nays 60 | fail | 24 | 60 |   |

## Actions (4)

- 2025-02-14: Second reading, failed to pass, yeas 24 nays 60 (House)
- 2025-02-13: Reported back, do not pass, placed on calendar 13 1 0 (House)
- 2025-02-03: Committee Hearing 09:30 (House)
- 2025-01-13: Introduced, first reading, referred Finance and Taxation Committee (House)

## Bill text

- INTRODUCED: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0948-01000.pdf)

## Related bills

- HB 1229: AN ACT to create and enact a new subdivision to subsection 2 of section 39-06.1-06 and section 39-10-71.1 of the North Dakota Century Code, relating to statuto… (signed)
- SB 2390: AN ACT to create and enact three new sections to chapter 54-40.1 of the North Dakota Century Code, relating to a rural catalyst committee, grant program, and f… (signed)
- HB 1298: AN ACT to amend and reenact sections 39-06.1-06, 39-09-02, 39-09-04, and 39-09-07.1, and subsection 2 of section 40-05-06 of the North Dakota Century Code, rel… (signed)
- SB 2113: AN ACT to create and enact two new sections to chapter 50-06 of the North Dakota Century Code, relating to certified community behavioral health clinics and th… (signed)
- SB 2147: AN ACT to create and enact a new subsection to section 15-10-38.4, a new subsection to section 15-62.4-03, a new section to chapter 15-62.4, and a new subsecti… (signed)
- SB 2018: AN ACT to provide an appropriation for defraying the expenses of the department of commerce; to provide an appropriation to the attorney general; to provide an… (signed)

## Sources
- [INTRODUCED (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0948-01000.pdf)

## Related
- [HB 1229: AN ACT to create and enact a new subdivision to subsection 2 of section 39-06.1…](https://policyrisk.com/state-bill/ND-HB1229-202501)
- [SB 2390: AN ACT to create and enact three new sections to chapter 54-40.1 of the North D…](https://policyrisk.com/state-bill/ND-SB2390-202501)
- [HB 1298: AN ACT to amend and reenact sections 39-06.1-06, 39-09-02, 39-09-04, and 39-09-…](https://policyrisk.com/state-bill/ND-HB1298-202501)
- [SB 2113: AN ACT to create and enact two new sections to chapter 50-06 of the North Dakot…](https://policyrisk.com/state-bill/ND-SB2113-202501)
- [SB 2147: AN ACT to create and enact a new subsection to section 15-10-38.4, a new subsec…](https://policyrisk.com/state-bill/ND-SB2147-202501)
- [SB 2018: AN ACT to provide an appropriation for defraying the expenses of the department…](https://policyrisk.com/state-bill/ND-SB2018-202501)
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Source: PRIA, https://policyrisk.com/state-bill/ND-HB1295-202501 (as of 2026-10-18).
