All Roll Calls
Yes: 159 • No: 116
North DakotaSB 22612025 Regular SessionSenateWALLET
AN ACT to create and enact a new section to chapter 57-38 and a new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to a prison industries workforce development income tax credit; to provide for a legislative management study; and to provide an effective date.
Sponsored By: Jerry Klein (Republican)
Vetoed
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
10% tax credit for prison-industry purchases
Beginning with tax years starting January 1, 2025, primary sector businesses can claim a 10% income tax credit for parts and labor bought from prison industries. The credit is nonrefundable, claimed in the year you buy the items, and any unused amount can carry forward for up to five years. All credits statewide are capped at $45,000 per calendar year; if claims exceed the cap, the Tax Commissioner prorates them, and unused statewide capacity carries to the next year. You cannot also claim any other North Dakota income tax deduction or credit for the same purchases. By January 31 each year, send your name, address, EIN or SSN, proof you were a primary sector business on the purchase date, the paid invoice, and a short description of what you bought or the work. After January 31, the Tax Commissioner notifies you of your allowed credit. Pass-through entities compute the credit at the entity and allocate it to owners; consolidated corporate filers can apply the credit against the group’s North Dakota tax.
Sponsors & Cosponsors
Sponsor
Jerry Klein
Republican • Senate
Cosponsors
Jon O. Nelson
Republican • House
Austen Schauer
Republican • House
Jeff Barta
Republican • Senate
Greg Kessel
Republican • Senate
Roll Call Votes
House vote • 4/3/2025
Veto sustained, yeas 15 nays 78
Yes: 15 • No: 78
Senate vote • 3/27/2025
Passed over veto, yeas 45 nays 2
Yes: 45 • No: 2
House vote • 3/13/2025
Second reading, passed, yeas 56 nays 33
Yes: 56 • No: 33
Senate vote • 2/3/2025
Second reading, passed, yeas 43 nays 3
Yes: 43 • No: 3
Actions Timeline
Filed with Secretary Of State 04/08
4/8/2025SenateVeto sustained, yeas 15 nays 78
4/3/2025HouseConsideration of Governor's veto
4/3/2025HousePassed over veto, yeas 45 nays 2
3/27/2025SenateConsideration of Governor's veto
3/27/2025SenateVetoed by Governor 03/21
3/24/2025SenateSent to Governor
3/18/2025SenateSigned by President
3/18/2025SenateSigned by Speaker
3/18/2025HouseReturned to Senate
3/14/2025SenateSecond reading, passed, yeas 56 nays 33
3/13/2025HouseReported back, do pass, place on calendar 10 2 2
3/12/2025HouseCommittee Hearing 09:30
3/12/2025HouseIntroduced, first reading, referred Finance and Taxation Committee
2/18/2025HouseReceived from Senate
2/4/2025HouseSecond reading, passed, yeas 43 nays 3
2/3/2025SenateAmendment adopted, placed on calendar
2/3/2025SenateReported back amended, do pass, amendment placed on calendar 5 0 0
1/31/2025SenateCommittee Hearing 11:00
1/27/2025SenateIntroduced, first reading, referred Industry and Business Committee
1/20/2025Senate
Bill Text
Adopted by the Senate Industry and Business Committee
Enrollment
FIRST ENGROSSMENT
INTRODUCED
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