North Dakota 2023-2024 Regular Session

North Dakota House Bill HB1425

Introduced
1/17/23  
Refer
1/17/23  
Report Pass
2/17/23  
Engrossed
3/3/23  
Refer
3/3/23  

Caption

Calculation of individual income tax based on general fund revenues.

Impact

The proposed legislation would have significant implications for state tax laws, specifically in how individual income taxes are determined. By linking the tax rates and calculations to general fund revenues, lawmakers anticipate a more predictable tax environment that could lead to budgetary advantages. However, such a shift also raises questions about the stability of tax revenues and the potential impact on lower- and middle-income earners, whose tax burdens could fluctuate more dramatically depending on general fund performance. These concerns have fueled debates among policymakers and stakeholders as they consider the long-term ramifications.

Summary

House Bill 1425 aims to modify the calculation of individual income tax, basing it on general fund revenues rather than previous methodologies. This change is expected to influence the structure of tax liabilities for residents, potentially leading to a simplification of the overall tax framework. Supporters argue that this will enhance fairness and efficiency in the tax system by aligning tax calculations more closely with the state's financial health. The bill is positioned within broader discussions on tax reform, aiming to ensure that the tax system is responsive to the state’s economic conditions.

Sentiment

Sentiment surrounding HB1425 reflects a clear divide among lawmakers and constituents. Proponents, mainly from the Republican party, express optimism that the bill will lead to a more equitable and efficient tax structure that encourages investment and economic growth. In contrast, critics, including Democratic legislators, warn of potential risks and inequities tied to such a tax structure, particularly regarding how it could adversely affect the most vulnerable populations. This polarization underscores the complexities involved in tax reform efforts and the challenges of reaching consensus on fiscal policies.

Contention

Key points of contention revolve around the implications of linking individual income tax to general fund revenues. Opponents express concerns that this approach could lead to less stable tax revenues, particularly in economic downturns, potentially jeopardizing funding for essential services such as education and healthcare. Additionally, the bill's impact on taxpayers, especially those with lower incomes, is a significant area of debate, with concerns about potential tax increases in economically challenging times. Such disagreements highlight the ongoing struggle within the legislature to balance fiscal responsibility with equity.

Companion Bills

No companion bills found.

Previously Filed As

ND HB911

Generally revise individual income tax laws

ND SB2750

State income tax; phase out based on General Fund Revenue collections.

ND HB1042

Provides relative to the definition of "tax table income" for resident individuals for purposes of calculating income tax

ND HB418

Eliminates the deductibility of federal income taxes paid for purposes of calculating state individual income tax

ND HB630

Eliminates the deductibility of federal income taxes paid for purposes of calculating state individual income tax

ND SB2875

Mississippi State Income Tax; phase out based on General Fund revenue collections.

ND HB1086

School funding; school district general funds; general fund carryover; State Aid; calculation of per pupil revenue; exceptions; effective date; emergency.

ND HB462

Provides for the calculation of taxable individual income (OR +$398,000,000 GF RV See Note)

ND HB32

Reduces the rates for purposes of calculating the tax on the taxable income of individuals (Items #3 and 19) (EG SEE FISC NOTE GF RV See Note)

ND HB21

Reduces the rates for purposes of calculating the tax on the taxable income of individuals (Item #43) (OR -$148,500,000 GF RV See Note)

Similar Bills

No similar bills found.