All Roll Calls
Yes: 132 • No: 6
North DakotaSB 20472025 Regular SessionSenateWALLET
AN ACT to amend and reenact section 57-38-59 of the North Dakota Century Code, relating to withholding from wages of employees; and to provide an effective date.
Sponsored By: Senate Finance and Taxation
Became Law
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
No withholding on certain wages unless you ask
Beginning January 1, 2026, employers may not withhold North Dakota income tax from certain wages named in state law (subdivision g of subsection 2 of section 57-38-30.3) unless you tell them to. If your pay is that type, you keep more cash in your check unless you opt in to withholding.
New payroll withholding rules for workers and employers
Beginning January 1, 2026, employers must withhold North Dakota income tax from wages using percentages set by the Tax Commissioner. They apply the percentage to the federal income tax amount withheld from your paycheck. The goal is to match the state tax you owe. If withholding runs high or low, the Commissioner can change the percentages. The Commissioner can also issue withholding tables. When tables are issued, employers must use them.
Sponsors & Cosponsors
Sponsor
Senate Finance and Taxation
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 3/12/2025
Second reading, passed, yeas 86 nays 6
Yes: 86 • No: 6
Senate vote • 1/10/2025
Second reading, passed, yeas 46 nays 0
Yes: 46 • No: 0
Actions Timeline
Filed with Secretary Of State 03/18
3/20/2025HouseSigned by Governor 03/18
3/18/2025SenateSent to Governor
3/17/2025SenateSigned by President
3/17/2025SenateSigned by Speaker
3/17/2025HouseReturned to Senate
3/13/2025SenateSecond reading, passed, yeas 86 nays 6
3/12/2025HouseReported back, do pass, placed on consent calendar 12 0 2
3/11/2025HouseCommittee Hearing 09:00
3/11/2025HouseIntroduced, first reading, referred Finance and Taxation Committee
2/13/2025HouseReceived from Senate
1/13/2025HouseSecond reading, passed, yeas 46 nays 0
1/10/2025SenateReported back, do pass, place on calendar 6 0 0
1/10/2025SenateCommittee Hearing 09:15
1/8/2025SenateIntroduced, first reading, referred Finance and Taxation Committee
1/7/2025Senate
Bill Text
Enrollment
INTRODUCED
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