Sixty-ninth Legislative Assembly of North Dakota
In Regular Session Commencing Tuesday, January 7, 2025
SENATE BILL NO. 2047
(Finance and Taxation Committee)
(At the request of the Tax Commissioner)
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.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Section 57-38-59 of the North Dakota Century Code is amended and
reenacted as follows:
57-38-59. Withholding from wages of employees - Penalty.
1.Except as provided in section 57-38-59.3, every employer making payment of wages to
employees shall deduct and withhold from their wages such percentage or percentages, as
determined by the tax commissioner, multiplied times the total amount required to be deducted
by an employer from wages of an employee under the provisions of the Internal Revenue
Code of 1986, as amended, as will approximate the income taxes due the state. The amount
of tax withheld must be computed without regard to any other amount required to be withheld,
but the tax withheld must as closely as possible pay any tax liability imposed by this chapter.
2.In the event that the tax deducted and withheld under subsection 1 should prove to be
disproportionate to the tax liability, the tax commissioner may adjust the percentage that, when
withheld, will, as closely as may be possible, pay the income tax liability imposed by this
chapter.
3.The tax commissioner may, in lieu of the requirement above for deducting and withholding tax
based upon a percentage of federal income tax withheld, adopt by rule tax tables that, when
the tax provided for in the tables is withheld, will, as closely as possible, pay the income tax
liability imposed by this chapter. When adopted by the tax commissioner, said tables must be
followed by every employer required to deduct and withhold any tax imposed by this chapter.
4.Notwithstanding other provisions in this section, unless otherwise instructed by a taxpayer, an
employer may not, for income tax purposes, withhold or deduct tax from wages described
under subdivision g of subsection 2 of section 57 - 38 - 30.3.
SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
December 31, 2025. S. B. NO. 2047 - PAGE 2
____________________________ ____________________________
President of the Senate Speaker of the House
____________________________ ____________________________
Secretary of the Senate Chief Clerk of the House
This certifies that the within bill originated in the Senate of the Sixty-ninth Legislative Assembly of North
Dakota and is known on the records of that body as Senate Bill No. 2047.
Senate Vote:Yeas 46 Nays 0 Absent 1
House Vote: Yeas 86 Nays 6 Absent 2
____________________________
Secretary of the Senate
Received by the Governor at ________M. on _____________________________________, 2025.
Approved at ________M. on __________________________________________________, 2025.
____________________________
Governor
Filed in this office this ___________day of _______________________________________, 2025,
at ________ o’clock ________M.
____________________________
Secretary of State