ND SB2047

Adds new subsection prohibiting employers from withholding state income tax from certain wages described under subdivision g of subsection 2 of section 57-38-30.3, unless the taxpayer specifically requests withholding

Employers must continue to withhold state income tax from all other employee wages using percentages determined by the Tax Commissioner based on federal withholding amounts

Tax Commissioner retains authority to adjust withholding percentages or adopt tax tables when withholding amounts prove disproportionate to actual tax liability

Effective for taxable years beginning after December 31, 2025

Passed Senate 46-0 and House 86-6