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ND HB1388
Bill
Status
2/25/2025
Primary Sponsor
Nels Christianson
Click for details
AI Summary
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Increases the 0% tax bracket thresholds for married couples filing jointly from $74,750 to $96,950, and raises the 1.95% bracket ceiling from $275,100 to $489,650
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Raises the 0% tax bracket for head of household filers from $59,950 to $72,713, and increases the 1.95% bracket ceiling from $250,550 to $367,238
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Eliminates the separate "married filing separately" tax schedule, consolidating those filers into the "single" filing status category
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Repeals the marriage penalty credit under section 57-38-01.28, replacing it with the expanded tax brackets for married joint filers
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Effective for taxable years beginning after December 31, 2024
Legislative Description
The marriage penalty credit; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 13 nays 33
3/25/2025