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Political Subdivision Taxation Committee
Interim Committee Studies and Assignments
(21 members)
1401 § 1 Consider studying sales and use taxation application for purchases by contractors on behalf of an exempt entity
2057 § 1 Shall study the analysis of economic development tax incentives as provided in NDCC Section 54-35-26
2206 § 12 Shall conduct a study to develop a proposed transition plan for transferring the costs of operating social services programs from county property tax levies to general fund appropriations. A proposed transition plan must include a timeline for the major milestones of the transition plan, considerations for the transition, estimated costs, a plan to require a property tax reduction for the amount of the budgeted savings brought about by the transfer of county social services costs to the state, a plan resulting in the elimination of the county social services levy under NDCC Section 50-06.2-05, and potential legislation to implement recommended changes. The study must include consideration of the feasibility of implementing the proposed transition plan.
Receive annual reports from the Division of Community Services on renaissance zone progress (NDCC § 40-63-03)
Receive annual report from the Department of Commerce compiling reports from cities that have a renaissance zone included in a tax increment financing district (NDCC § 40-63-03(10))
Study the income tax reciprocity agreement between North Dakota and Montana, scheduled for renewal on January 1, 2016, including consideration of the number of individuals utilizing the agreement's optional provisions and the resulting fiscal impact on the income tax revenues of North Dakota and Montana - Legislative Management Chairman directive
Legislative Council Staff
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Emily L. Thompson
Chairman
Vice Chairman
Legislative Members
Committee Meetings
October 13, 2016 - 10:00 am to 4:05 pm CDT
Committee Documents
Committee Memorandums
- Economic Development Tax Incentive Study - Angel Fund Investment Tax Credit (42.0 KB pdf)
- Economic Development Tax Incentive Study - Automation Tax Credit (31.0 KB pdf)
- Economic Development Tax Incentive Study - Evaluation Chart (22.0 KB pdf)
- Economic Development Tax Incentive Study - Soybean or Canola Crushing Facility Construction or Retrofit Credit (29.0 KB pdf)
- Economic Development Tax Incentive Study - Telecommunications Infrastructure Sales Tax Exemption (32.0 KB pdf)
Bill Drafts
- 17.0110.03000 - Relating to investments in qualified businesses for purposes of the angel fund investment tax credit and publication of a list of qualified businesses
- 17.0287.02000 - Relating to the transition of funding responsibility for county social services from the counties to the state
- 17.0292.01000 - Relating to an income tax credit for purchases of manufacturing machinery and equipment for automating manufacturing processes
- 17.0293.01000 - Relating to a sales and use tax exemption for equipment used in telecommunications infrastructure development
- 17.0299.01000 - Relating to dynamic fiscal impact analysis of economic development tax incentives reviewed by a legislative management interim committee
- 17.0313.01000 - Relating to the transition of funding responsibility for county social services from the counties to the state
September 13, 2016 - 9:00 am to 5:00 pm CDT
Committee Documents
Committee Memorandums
- Economic Development Tax Incentive Study - Certified Nonprofit Development Corporation Investment Credit (29.0 KB pdf)
- Economic Development Tax Incentive Study - Evaluation Chart (22.0 KB pdf)
- Economic Development Tax Incentive Study - Microbusiness Income Tax Credit (32.0 KB pdf)
- Economic Development Tax Incentive Study - Wage and Salary Credit (27.0 KB pdf)
Bill Drafts
- 17.0110.02000 - Relating to investments in qualified businesses for purposes of the angel fund investment tax credit and publication of a list of qualified businesses
- 17.0111.01000 - Relating to the preparation of dynamic fiscal notes
- 17.0287.01000 - Relating to the transition of funding responsibility for county social services from the counties to the state
June 29, 2016 - 9:00 am to 5:00 pm CDT
Committee Documents
Committee Memorandums
- Additional Provision Options for Bill Draft [17.0110.01000] (28.0 KB pdf)
- Economic Development Tax Incentive Study - Angel Fund Investment Tax Credit (41.0 KB pdf)
- Economic Development Tax Incentive Study - Biodiesel Fuel Credits (39.0 KB pdf)
- Economic Development Tax Incentive Study - Certified Nonprofit Development Corporation Investment Credit (29.0 KB pdf)
- Economic Development Tax Incentive Study - Electrical Generating Facilities Sales Tax Exemption (36.0 KB pdf)
- Economic Development Tax Incentive Study - Evaluation Chart (21.0 KB pdf)
- Economic Development Tax Incentive Study - Microbusiness Income Tax Credit (31.0 KB pdf)
- Economic Development Tax Incentive Study - Soybean or Canola Crushing Facility Construction or Retrofit Credit (28.0 KB pdf)
- Economic Development Tax Incentive Study - Wage and Salary Credit (26.0 KB pdf)
Bill Drafts
- 17.0009.02000 - Relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of an exempt entity; use tax on contractors; and to provide an effective date.
- 17.0055.01000 - Relating to a use tax exemption for items purchased by an exempt entity and installed by a contractor; and to provide an effective date.
- 17.0077.02000 - Relating to a uniform definition of a primary sector business
- 17.0110.01000 - Relating to investments in qualified businesses for purposes of the angel fund investment tax credit and publication of a list of qualified businesses
- 17.0158.01000 - Relating to the angel fund investment tax credit and the seed capital investment tax credit
- 17.0162.01000 - Relating to the list of economic development tax incentives subject to regular review
- 17.0163.01000 - Relating to the list of economic development tax incentives subject to regular review and the application of tax credits against individual income tax liability
- 17.0167.01000 - Relating to the certified nonprofit development corporation investment tax credit
- 17.0167.02000 - Relating to the certified nonprofit development corporation investment tax credit
- 17.0168.01000 - Relating to the list of economic development tax incentives subject to regular review and the application of individual income tax credits
April 26, 2016 - 9:00 am to 3:30 pm CDT
Committee Documents
Committee Memorandums
- Economic Development Tax Incentive Study - Agricultural Commodity Processing Facility Investment Tax Credit (37.0 KB pdf)
- Economic Development Tax Incentive Study - Angel Fund Investment Tax Credit (39.0 KB pdf)
- Economic Development Tax Incentive Study - Electrical Generating Facilities Sales Tax Exemption (36.0 KB pdf)
- Economic Development Tax Incentive Study - Evaluation Chart (22.0 KB pdf)
- Economic Development Tax Incentive Study - Seed Capital Investment Tax Credit (38.0 KB pdf)
Bill Drafts
March 1, 2016 - 9:00 am to 3:30 pm CST
March 2, 2016 - 9:00 am to 2:00 pm CST
Committee Documents
Committee Memorandums
Bill Drafts
- 17.0009.02000 - Relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of an exempt entity; use tax on contractors; and to provide an effective date.
- 17.0055.01000 - Relating to a use tax exemption for items purchased by an exempt entity and installed by a contractor; and to provide an effective date.
- 17.0069.01000 - Relating to authorized investments of an angel fund for income tax credit purposes
- 17.0077.01000 - Relating to a uniform definition of a primary sector business
March 1, 2016 - 9:00 am to 3:30 pm CST
March 2, 2016 - 9:00 am to 2:00 pm CST
Committee Documents
Committee Memorandums
Bill Drafts
- 17.0009.02000 - Relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of an exempt entity; use tax on contractors; and to provide an effective date.
- 17.0055.01000 - Relating to a use tax exemption for items purchased by an exempt entity and installed by a contractor; and to provide an effective date.
- 17.0069.01000 - Relating to authorized investments of an angel fund for income tax credit purposes
- 17.0077.01000 - Relating to a uniform definition of a primary sector business
January 12, 2016 - 9:00 am to 4:00 pm CST
January 13, 2016 - 9:00 am to 4:30 pm CST
Committee Documents
Committee Memorandums
Bill Drafts
- 17.0009.02000 - Relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of an exempt entity; use tax on contractors; and to provide an effective date.
- 17.0055.01000 - Relating to a use tax exemption for items purchased by an exempt entity and installed by a contractor; and to provide an effective date.
- 17.0057.01000 - Relating to a uniform definition of primary sector business; and to provide an effective date.
- 17.0058.01000 - Relating to the list of economic development tax incentives to be reviewed, the application of tax credits against individual income tax liability, and the use tax exemption for electrical generating facilities
January 12, 2016 - 9:00 am to 4:00 pm CST
January 13, 2016 - 9:00 am to 4:30 pm CST
Committee Documents
Committee Memorandums
Bill Drafts
- 17.0009.02000 - Relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of an exempt entity; use tax on contractors; and to provide an effective date.
- 17.0055.01000 - Relating to a use tax exemption for items purchased by an exempt entity and installed by a contractor; and to provide an effective date.
- 17.0057.01000 - Relating to a uniform definition of primary sector business; and to provide an effective date.
- 17.0058.01000 - Relating to the list of economic development tax incentives to be reviewed, the application of tax credits against individual income tax liability, and the use tax exemption for electrical generating facilities
December 1, 2015 - 9:00 am to 4:15 pm CST
December 2, 2015 - 9:00 am to 4:00 pm CST
Committee Documents
Committee Memorandums
- Agricultural Commodity Processing Facility Investment Tax Credit - Multistate Survey (23.0 KB pdf)
- Angel Fund Investment Tax Credit - Multistate Survey (51.0 KB pdf)
- Automation Tax Credit - Multistate Survey (29.0 KB pdf)
- Biodiesel Fuel Credits and Soybean and Canola Crushing Credits - Multistate Survey (34.0 KB pdf)
- Certified Nonprofit Development Corporation Investment Credit - Multistate Survey (30.0 KB pdf)
- Economic Development Tax Incentive Study - Agricultural Commodity Processing Facility Investment Tax Credit (33.0 KB pdf)
- Economic Development Tax Incentive Study - Angel Fund Investment Tax Credit (33.0 KB pdf)
- Economic Development Tax Incentive Study - Automation Tax Credit (27.0 KB pdf)
- Economic Development Tax Incentive Study - Biodiesel Fuel Credits (36.0 KB pdf)
- Economic Development Tax Incentive Study - Certified Nonprofit Development Corporation Investment Credit (22.0 KB pdf)
- Economic Development Tax Incentive Study - Electrical Generating Facilities Sales Tax Exemption (24.0 KB pdf)
- Economic Development Tax Incentive Study - Geothermal, Solar, Wind, and Biomass Energy Device Tax Credit (34.0 KB pdf)
- Economic Development Tax Incentive Study - Internship Program Credit (25.0 KB pdf)
- Economic Development Tax Incentive Study - Microbusiness Income Tax Credit (23.0 KB pdf)
- Economic Development Tax Incentive Study - New Jobs Credit From Income Tax Withholding (20.0 KB pdf)
- Economic Development Tax Incentive Study - New or Expanding Business Income Tax Exemption (28.0 KB pdf)
- Economic Development Tax Incentive Study - Renaissance Zone Income Tax Credits and Exemptions (46.0 KB pdf)
- Economic Development Tax Incentive Study - Research Expense Tax Credit (35.0 KB pdf)
- Economic Development Tax Incentive Study - Seed Capital Investment Tax Credit (36.0 KB pdf)
- Economic Development Tax Incentive Study - Soybean or Canola Crushing Facility Construction or Retrofit Credit (19.0 KB pdf)
- Economic Development Tax Incentive Study - Telecommunications Infrastructure Sales Tax Exemption (23.0 KB pdf)
- Economic Development Tax Incentive Study - Wage and Salary Credit (17.0 KB pdf)
- Economic Development Tax Incentive Study - Workforce Recruitment Credit (24.0 KB pdf)
- Electrical Generating Facilities Sales Tax Exemption - Multistate Survey (18.0 KB pdf)
- Geothermal, Solar, Wind, and Biomass Energy Device Tax Credit - Multistate Survey (45.0 KB pdf)
- Impact of Income Tax Reduction or Elimination on Unused Tax Credits (12.0 KB pdf)
- Incentives Fostering Employee Training, Recruitment, and Internship Programs - Multistate Survey (43.0 KB pdf)
- Incentives Fostering Job Creation and Expansion in Targeted Businesses or Locations - Multistate Survey (38.0 KB pdf)
- Income Tax Reciprocity Agreement Between North Dakota and Montana (18.0 KB pdf)
- Renaissance Zone Income Tax Credits and Exemptions - Multistate Survey (65.0 KB pdf)
- Research Expense Tax Credit - Multistate Survey (93.0 KB pdf)
- Seed Capital Investment Tax Credit - Multistate Survey (27.0 KB pdf)
- Telecommunications Infrastructure Sales Tax Exemption - Multistate Survey (22.0 KB pdf)
Bill Drafts
December 1, 2015 - 9:00 am to 4:15 pm CST
December 2, 2015 - 9:00 am to 4:00 pm CST
Committee Documents
Committee Memorandums
- Agricultural Commodity Processing Facility Investment Tax Credit - Multistate Survey (23.0 KB pdf)
- Angel Fund Investment Tax Credit - Multistate Survey (51.0 KB pdf)
- Automation Tax Credit - Multistate Survey (29.0 KB pdf)
- Biodiesel Fuel Credits and Soybean and Canola Crushing Credits - Multistate Survey (34.0 KB pdf)
- Certified Nonprofit Development Corporation Investment Credit - Multistate Survey (30.0 KB pdf)
- Economic Development Tax Incentive Study - Agricultural Commodity Processing Facility Investment Tax Credit (33.0 KB pdf)
- Economic Development Tax Incentive Study - Angel Fund Investment Tax Credit (33.0 KB pdf)
- Economic Development Tax Incentive Study - Automation Tax Credit (27.0 KB pdf)
- Economic Development Tax Incentive Study - Biodiesel Fuel Credits (36.0 KB pdf)
- Economic Development Tax Incentive Study - Certified Nonprofit Development Corporation Investment Credit (22.0 KB pdf)
- Economic Development Tax Incentive Study - Electrical Generating Facilities Sales Tax Exemption (24.0 KB pdf)
- Economic Development Tax Incentive Study - Geothermal, Solar, Wind, and Biomass Energy Device Tax Credit (34.0 KB pdf)
- Economic Development Tax Incentive Study - Internship Program Credit (25.0 KB pdf)
- Economic Development Tax Incentive Study - Microbusiness Income Tax Credit (23.0 KB pdf)
- Economic Development Tax Incentive Study - New Jobs Credit From Income Tax Withholding (20.0 KB pdf)
- Economic Development Tax Incentive Study - New or Expanding Business Income Tax Exemption (28.0 KB pdf)
- Economic Development Tax Incentive Study - Renaissance Zone Income Tax Credits and Exemptions (46.0 KB pdf)
- Economic Development Tax Incentive Study - Research Expense Tax Credit (35.0 KB pdf)
- Economic Development Tax Incentive Study - Seed Capital Investment Tax Credit (36.0 KB pdf)
- Economic Development Tax Incentive Study - Soybean or Canola Crushing Facility Construction or Retrofit Credit (19.0 KB pdf)
- Economic Development Tax Incentive Study - Telecommunications Infrastructure Sales Tax Exemption (23.0 KB pdf)
- Economic Development Tax Incentive Study - Wage and Salary Credit (17.0 KB pdf)
- Economic Development Tax Incentive Study - Workforce Recruitment Credit (24.0 KB pdf)
- Electrical Generating Facilities Sales Tax Exemption - Multistate Survey (18.0 KB pdf)
- Geothermal, Solar, Wind, and Biomass Energy Device Tax Credit - Multistate Survey (45.0 KB pdf)
- Impact of Income Tax Reduction or Elimination on Unused Tax Credits (12.0 KB pdf)
- Incentives Fostering Employee Training, Recruitment, and Internship Programs - Multistate Survey (43.0 KB pdf)
- Incentives Fostering Job Creation and Expansion in Targeted Businesses or Locations - Multistate Survey (38.0 KB pdf)
- Income Tax Reciprocity Agreement Between North Dakota and Montana (18.0 KB pdf)
- Renaissance Zone Income Tax Credits and Exemptions - Multistate Survey (65.0 KB pdf)
- Research Expense Tax Credit - Multistate Survey (93.0 KB pdf)
- Seed Capital Investment Tax Credit - Multistate Survey (27.0 KB pdf)
- Telecommunications Infrastructure Sales Tax Exemption - Multistate Survey (22.0 KB pdf)
Bill Drafts
September 9, 2015 - 9:00 am to 4:00 pm CDT
Committee Documents
Committee Memorandums
- Confidentiality Statutes - Taxation (57.0 KB pdf)
- Economic Analysis Tools Used in Evaluating the Effectiveness of Tax Incentives (24.0 KB pdf)
- Economic Development Tax Incentive Study - Agricultural Commodity Processing Facility Investment Tax Credit (30.0 KB pdf)
- Economic Development Tax Incentive Study - Angel Fund Investment Tax Credit (29.0 KB pdf)
- Economic Development Tax Incentive Study - Automation Tax Credit (25.0 KB pdf)
- Economic Development Tax Incentive Study - Computer and Telecommunications Equipment Sales Tax Exemption (18.0 KB pdf)
- Economic Development Tax Incentive Study - Electrical Generating Facilities - Wind-Powered Sales Tax Exemption (21.0 KB pdf)
- Economic Development Tax Incentive Study - Microbusiness Income Tax Credit (21.0 KB pdf)
- Economic Development Tax Incentive Study - Research Expense Tax Credit (32.0 KB pdf)
- Economic Development Tax Incentive Study - Seed Capital Investment Tax Credit (33.0 KB pdf)
- Economic Development Tax Incentive Study - Wage and Salary Credit (15.0 KB pdf)
- Saleability and Transferability of Tax Credits (24.0 KB pdf)
- Summary of Mandatory and Discretionary Economic Development Tax Incentives for Purposes of Study Selection (87.0 KB pdf)
July 29, 2015 - 9:00 am to 2:15 pm CDT
Committee Documents
Committee Memorandums
- Application of Sales and Use Tax to Purchases Made by a Contractor on Behalf of an Exempt Entity - Background Memorandum (36.0 KB pdf)
- Economic Development Tax Incentives Review - Background Memorandum (43.0 KB pdf)
- Social Services Financing Study - Background Memorandum (29.0 KB pdf)
- Supplementary Rules of Operation and Procedure of the North Dakota Legislative Management (21.0 KB pdf)