ND SB2328

Establishes a tax credit of $0.75 per one million British thermal units of gas mitigated through onsite flare mitigation systems on qualifying wells in North Dakota.

Limits the credit to up to 12 months per well with a maximum of $6,000 per well per month.

Defines qualifying wells as those lacking pipeline capacity or where pipeline connection is technically or commercially unfeasible, with documentation filed to the Industrial Commission.

Requires Industrial Commission certification of wells, monthly reporting by system operators by the 15th of the following month, and per-well basis claim against oil extraction tax.

Applies only to flare mitigation systems installed between June 30, 2021 and July 1, 2023, with the entire provision expiring June 30, 2023.