# North Dakota HB 1540: AN ACT to create and enact a new chapter to title 15.1 of the North Dakota Century Code, relating to an education savings account program for students who are not enrolled in public school or a homeschool program; to provide an appropriation; and to provide an effective date.

North Dakota HB 1540, AN ACT to create and enact a new chapter to title 15.1 of the North Dakota Century Code, relating to an education savings account program for students who are not enrolled in public school or a homeschool program; to provide an appropriation; and to provide an effective date., is a 2025 Regular Session House bill sponsored by Ben Koppelman (Republican); status vetoed, last action 2025-04-29 (Filed with Secretary Of State 04/29); PRIA reads it as touching household money (as of 2026-10-18).

- Canonical: https://policyrisk.com/state-bill/ND-HB1540-202501
- 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 1540
- State: North Dakota
- Session: 2025 Regular Session
- Title: AN ACT to create and enact a new chapter to title 15.1 of the North Dakota Century Code, relating to an education savings account program for students who are not enrolled in public school or a homeschool program; to provide an appropriation; and to provide an effective date.
- Status: vetoed
- Chamber: House
- Introduced: 2025-01-20
- Last action: 2025-04-29, Filed with Secretary Of State 04/29
- Sponsor: Ben Koppelman (Republican)
- Cosponsors: 11
- Touches household money: yes
- Roll calls: 5 (221 yes, 188 no in all)
- Economic provisions PRIA read: 5

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Funding and oversight for education accounts: benefit, medium. The state provides $40 million from the general fund to the Bank of North Dakota for July 1, 2025–June 30, 2027 to launch the 2026–27 program. Starting July 1, 2026, the state treasurer transfers needed funds each year to the Bank, and the Bank makes quarterly deposits into each account. The Bank r…
- Safety and financial rules for schools: benefit, low. Private schools in the program must meet health and safety laws, hold required permits and approvals, follow nondiscrimination rules, and run criminal background checks on staff. If a school expects $50,000 or more in ESA payments in a year, it must post a surety bond for that amount or provide fin…
- Education account money is not taxed: benefit, low. Starting July 1, 2026, deposits into an education savings account are not taxable income to the parent or the student.
- How much money goes into education accounts: mixed, medium. For the 2026–27 school year, each account gets 40% of the statutory per‑student amount. Beginning in 2027–28, each account gets 80% of that amount each year. You may carry forward up to 25% of the year’s deposit if the child stays in the program. If you remove the child before the school year ends,…
- New education savings accounts for families: mixed, medium. Starting July 1, 2026, North Dakota offers education savings accounts for resident K–12 students who are not in public school or supervised homeschool. Eligible students include those who can attend public school, or prior ESA students until high school graduation or age 21. Parents must sign an ag…

## Sponsors and cosponsors

- Sponsor: Ben Koppelman (Republican), House
- Cosponsor: Dori Hauck (Republican), House
- Cosponsor: Jorin Johnson (Republican), House
- Cosponsor: Andrew Marschall (Republican), House
- Cosponsor: Desiree Morton (Republican), House
- Cosponsor: Karen M. Rohr (Republican), House
- Cosponsor: Vicky Steiner (Republican), House
- Cosponsor: Keith Boehm (Republican), Senate
- Cosponsor: David A. Clemens (Republican), Senate
- Cosponsor: Claire Cory (Republican), Senate
- Cosponsor: Justin Gerhardt (Republican), Senate
- Cosponsor: Mike Wobbema (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-25 | House | Veto sustained, yeas 45 nays 48 | fail | 45 | 48 |   |
| 2025-04-21 | House | Second reading, passed, yeas 49 nays 43 | pass | 49 | 43 |   |
| 2025-04-17 | Senate | Second reading, passed as amended, yeas 27 nays 20 | pass | 27 | 20 |   |
| 2025-02-25 | House | Second reading, passed, yeas 51 nays 39 | pass | 51 | 39 |   |
| 2025-02-13 | House | Second reading, passed, yeas 49 nays 38 | pass | 49 | 38 |   |

## Actions (34)

- 2025-04-29: Filed with Secretary Of State 04/29 (House)
- 2025-04-25: Veto sustained, yeas 45 nays 48 (House)
- 2025-04-25: Consideration of Governor's veto (House)
- 2025-04-24: Vetoed by Governor 04/23 (House)
- 2025-04-23: Sent to Governor (House)
- 2025-04-23: Signed by Speaker (House)
- 2025-04-23: Signed by President (Senate)
- 2025-04-22: Motion to reconsider failed (House)
- 2025-04-21: Second reading, passed, yeas 49 nays 43 (House)
- 2025-04-21: Concurred (House)
- 2025-04-17: Returned to House (12) (House)
- 2025-04-17: Second reading, passed as amended, yeas 27 nays 20 (Senate)
- 2025-04-17: Amendment failed (Senate)
- 2025-04-17: Amendment proposed on floor (Senate)
- 2025-04-17: Amendment adopted (Senate)
- 2025-04-17: Amendment proposed on floor (Senate)
- 2025-04-17: Amendment adopted, placed on calendar (Senate)
- 2025-04-16: Reported back amended, do pass, amendment placed on calendar 9 6 1 (Senate)
- 2025-04-04: Rereferred to Appropriations (Senate)
- 2025-04-04: Amendment adopted (Senate)
- 2025-04-03: Reported back amended, do pass, amendment placed on calendar 4 2 0 (Senate)
- 2025-03-17: Committee Hearing 02:30 (Senate)
- 2025-03-07: Introduced, first reading, referred Education Committee (Senate)
- 2025-02-25: Received from House (Senate)
- 2025-02-25: Second reading, passed, yeas 51 nays 39 (House)
- 2025-02-25: Amendment adopted, placed on calendar (House)
- 2025-02-24: Reported back amended, do not pass, placed on calendar 19 3 1 (House)
- 2025-02-13: Rereferred to Appropriations (House)
- 2025-02-13: Reconsidered (House)
- 2025-02-13: Second reading, passed, yeas 49 nays 38 (House)
- 2025-02-12: Amendment adopted, placed on calendar (House)
- 2025-02-11: Reported back amended, do not pass, placed on calendar 8 6 0 (House)
- 2025-02-05: Committee Hearing 02:30 (House)
- 2025-01-20: Introduced, first reading, referred Education Committee (House)

## Bill text

- Adopted by the House Education Committee: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-02003m.pdf)
- Adopted by the Senate Education Committee: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-04004m.pdf)
- Enrollment: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-09000.pdf)
- FIRST ENGROSSMENT: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-03000.pdf)
- INTRODUCED: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-02000.pdf)
- Prepared by the Legislative Council staff for Representative Koppelman: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-03002m.pdf), [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-04014m.pdf)
- Prepared by the Legislative Council staff for Senator Axtman: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-04012m.pdf)
- Prepared by the Legislative Council staff for Senator Schaible: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-04010m.pdf)
- SECOND ENGROSSMENT: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-04000.pdf)
- SECOND ENGROSSMENT with Senate Amendments: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-05000.pdf), [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-06000.pdf), [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-07000.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
- [Adopted by the House Education Committee (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-02003m.pdf)
- [Adopted by the Senate Education Committee (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-04004m.pdf)
- [Enrollment (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-09000.pdf)
- [FIRST ENGROSSMENT (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-03000.pdf)
- [INTRODUCED (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-02000.pdf)
- [Prepared by the Legislative Council staff for Representative Koppelman (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-03002m.pdf)
- [Prepared by the Legislative Council staff for Representative Koppelman (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-04014m.pdf)
- [Prepared by the Legislative Council staff for Senator Axtman (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-04012m.pdf)
- [Prepared by the Legislative Council staff for Senator Schaible (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-04010m.pdf)
- [SECOND ENGROSSMENT (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-04000.pdf)
- [SECOND ENGROSSMENT with Senate Amendments (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-05000.pdf)
- [SECOND ENGROSSMENT with Senate Amendments (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-06000.pdf)
- [SECOND ENGROSSMENT with Senate Amendments (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1055-07000.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-HB1540-202501 (as of 2026-10-18).