# North Dakota 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.

North Dakota 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., is a 2025 Regular Session House bill sponsored by Nels Christianson (Republican); status failed, last action 2025-03-25 (Second reading, failed to pass, yeas 13 nays 33); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/ND-HB1388-202501
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: North Dakota HB 1388
- State: North Dakota
- Session: 2025 Regular Session
- Title: 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.
- Status: failed
- Chamber: House
- Introduced: 2025-01-13
- Last action: 2025-03-25, Second reading, failed to pass, yeas 13 nays 33
- Sponsor: Nels Christianson (Republican)
- Cosponsors: 10
- Touches household money: yes
- Roll calls: 2 (104 yes, 33 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: Nels Christianson (Republican), House
- Cosponsor: Karen A. Anderson (Republican), House
- Cosponsor: Donna Henderson (Republican), House
- Cosponsor: Jared Hendrix (Republican), House
- Cosponsor: Dawson Holle (Republican), House
- Cosponsor: Ben Koppelman (Republican), House
- Cosponsor: Mike Motschenbacher (Republican), House
- Cosponsor: Doug Osowski (Republican), House
- Cosponsor: Lori VanWinkle (Republican), House
- Cosponsor: Steve Vetter (Republican), House
- Cosponsor: Scott Meyer (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-25 | Senate | Second reading, failed to pass, yeas 13 nays 33 | fail | 13 | 33 |   |
| 2025-02-24 | House | Second reading, passed, yeas 91 nays 0 | pass | 91 | 0 |   |

## Actions (9)

- 2025-03-25: Second reading, failed to pass, yeas 13 nays 33 (Senate)
- 2025-03-24: Reported back, do not pass, placed on calendar 6 0 0 (Senate)
- 2025-03-10: Committee Hearing 11:00 (Senate)
- 2025-03-07: Introduced, first reading, referred Finance and Taxation Committee (Senate)
- 2025-02-25: Received from House (Senate)
- 2025-02-24: Second reading, passed, yeas 91 nays 0 (House)
- 2025-02-20: Reported back, do pass, place on calendar 12 0 2 (House)
- 2025-02-11: Committee Hearing 09:00 (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/25-1052-01000.pdf)

## Related bills

- 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)
- 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 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/25-1052-01000.pdf)

## Related
- [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)
- [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 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-HB1388-202501 (as of 2026-10-19).