ND HB1549

Amends North Dakota income tax law to create a zero percent tax bracket for the first portion of taxable income for all filing statuses, providing tax relief to low and moderate income earners.

For single filers, establishes 0% tax on income up to $44,725 and $60,000 under two different rate schedules; for married filing jointly, up to $74,750 and $100,000; for married filing separately, up to $37,375 and $50,000; and for head of household, up to $59,950 and $80,000.

Sets income tax rates at 1.95% for income in the next bracket and 2.50% for income above specified thresholds across all filing statuses.

Applies similar zero percent bracket structure to estates and trusts, with $3,000 and $4,000 thresholds before the 1.95% rate applies.

Takes effect for taxable years beginning after December 31, 2023.