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ND SB2320

Bill

Status

Introduced

1/20/2025

Primary Sponsor

Jeffery Magrum

Click for details

Origin

Senate

69th Legislative Assembly

AI Summary

  • Amends North Dakota Century Code section 57-06-17.1 to add a new exception to the existing carbon dioxide pipeline property tax exemption

  • Interstate pipelines transporting carbon dioxide into North Dakota for secure geologic storage are excluded from receiving the tax exemption

  • The existing exemption remains available for pipelines constructed after 1996 used for CO2 transportation or storage for geologic storage or enhanced oil/natural gas recovery during construction and for 10 years after initial operation

  • Land continues to be excluded from the exemption regardless of pipeline type

  • Effective for taxable years beginning after December 31, 2024

Legislative Description

The carbon dioxide pipeline tax exemption; and to provide an effective date.

Last Action

Second reading, failed to pass, yeas 10 nays 36

2/6/2025

Committee Referrals

Finance and Taxation1/20/2025

Full Bill Text

No bill text available