# North Dakota SB 2047: 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.

North Dakota SB 2047, 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., is a 2025 Regular Session Senate bill sponsored by Senate Finance and Taxation; status signed, last action 2025-03-20 (Filed with Secretary Of State 03/18); PRIA reads it as touching household money (as of 2026-10-18).

- Canonical: https://policyrisk.com/state-bill/ND-SB2047-202501
- 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 SB 2047
- State: North Dakota
- Session: 2025 Regular Session
- Title: 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.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-07
- Last action: 2025-03-20, Filed with Secretary Of State 03/18
- Sponsor: Senate Finance and Taxation
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 2 (132 yes, 6 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- North Dakota workers get new withholding rules: mixed, low. For tax years beginning after December 31, 2025, employers use state-set percentages of federal income tax withholding. The exceptions in N.D.C.C. § 57-38-59.3 still apply. State withholding is calculated without regard to other required withholding. The Tax Commissioner can adjust percentages or r…

## Sponsors and cosponsors

- Sponsor: Senate Finance and Taxation

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-12 | House | Second reading, passed, yeas 86 nays 6 | pass | 86 | 6 |   |
| 2025-01-10 | Senate | Second reading, passed, yeas 46 nays 0 | pass | 46 | 0 |   |

## Actions (15)

- 2025-03-20: Filed with Secretary Of State 03/18 (House)
- 2025-03-18: Signed by Governor 03/18 (Senate)
- 2025-03-17: Sent to Governor (Senate)
- 2025-03-17: Signed by President (Senate)
- 2025-03-17: Signed by Speaker (House)
- 2025-03-13: Returned to Senate (Senate)
- 2025-03-12: Second reading, passed, yeas 86 nays 6 (House)
- 2025-03-11: Reported back, do pass, placed on consent calendar 12 0 2 (House)
- 2025-03-11: Committee Hearing 09:00 (House)
- 2025-02-13: Introduced, first reading, referred Finance and Taxation Committee (House)
- 2025-01-13: Received from Senate (House)
- 2025-01-10: Second reading, passed, yeas 46 nays 0 (Senate)
- 2025-01-10: Reported back, do pass, place on calendar 6 0 0 (Senate)
- 2025-01-08: Committee Hearing 09:15 (Senate)
- 2025-01-07: Introduced, first reading, referred Finance and Taxation Committee (Senate)

## Bill text

- Enrollment: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-8016-02000.pdf)
- INTRODUCED: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-8016-01000.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
- [Enrollment (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-8016-02000.pdf)
- [INTRODUCED (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-8016-01000.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-SB2047-202501 (as of 2026-10-18).