[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6624923,"mediaKeyId","2764901-38dd1d7a5e010081f5e63a21f8a1216e","parentId",2764901,"title","Committee appoints conferees after concerns raised about childcare employer tax credit amendment","audioSeconds",566,"startMs",1994000,"endMs",2560000,"viewUrl","/Search/View?dp=1&key=2764901-38dd1d7a5e010081f5e63a21f8a1216e&start=1994&end=2560","thumbnailUrl","https://assets.pipeline.soar.com/2764901-38dd1d7a5e010081f5e63a21f8a1216e/thumbnail_1994000.jpg","articleUrl","/articles/6624923/North-Dakota/Committee-appoints-conferees-after-concerns-raised-about-childcare-employer-tax-credit-amendment","mediaUrl","https://secure.pipeline.soar.com/6624923-0e000d13814905d3d07c9cc559f74b7e/orig.mp4?Expires=1771072352&Signature=ZKW2W6lxdRsi0hD0KzgYgocC6FVyaNeWclnO-e6-ste~ECgz5n1xcvIiVryedTnVJhtl9fJ1E6zXMK-1-cPF3sgpa4TImrD~KKGVTNSV55B44EpBAVYnM9b9X7gxj5dAi4yX6a1MwHnix0LruzxPRr37lZMPEp7BSY2wUs8UD9mV7BK9Ud-XPr0bfT57eT-IiPAi2cA6qjZfHbVlHSFQQDvPRtQNC26jfNtTHRyH4Nv-xizij~eoLbKptNwT2h17nNDF~gr37mdupQFahypBCLOH80pK26AIx3WlPkQDBI-CBsfgv4PiGtfMY~zvZmf3tEzSxQfrmjdvCrkhGJFF4Q__&Key-Pair-Id=KUT5TJCACFTXG","author","North Dakota Legislature","date","2025-03-25T00:00:00Z","article","The Finance and Taxation Committee appointed three conferees for Senate Bill 22‑82 after members expressed concerns about amendments made in the other chamber.

Senate Bill 22‑82 originally offered an income tax credit to employers that pay for employee childcare; committee discussion indicated the prior version provided a 30% credit. Members said the House amended that rate to 50%, and questions arose about low utilization of the credit under earlier law, which some members said meant raising the credit might be intended to increase employer participation.

Committee members raised three substantive issues with the house amendment: a 10‑mile rule that would include providers within 10 miles of the state border (intended to capture cross‑border providers near Fargo and Grand Forks), a residency requirement that would require the child or employee to be a state resident, and a change allowing payments to be made as reimbursement to an employee rather than paid directly to a provider. Senator Grama said the 10‑mile clause and the resident requirement could disqualify many workers who live across the border but work in-state, and asked how the tax department would administratively determine the 10‑mile boundary; another senator asked whether reimbursement paid to an employee would be a taxable benefit.

Committee members agreed the bill could not be accepted in its amended form and appointed conferees to work the issues in conference. The chair asked who had carried the bill; Senator Marshall confirmed he was the original carrier. The committee appointed Senators Marshall, Rummel and Powers as conferees. The chair noted conference committee rules require conferees to meet within two days of formal assignment once the leadership signs off, and leadership had not yet released formal assignments at the time of the meeting.

Members said the 50% amendment may have been intended to boost employer take‑up because earlier utilization of a 30% credit had been low. The committee did not take a final vote on the bill itself in this session; it instead approved the set of conferees to address open issues in conference negotiations.","mediaType","Video","parentTitle","Senate Finance and Taxation Mar 25, 2025","oneSentenceSummary","The committee appointed conferees for Senate Bill 22‑82 after members said the house amendment raising an employer childcare tax credit to 50% introduced cross‑border, residency and payment‑method problems that require conference negotiation.","taxTitle","Finance and Taxation, Senate, Legislative, North Dakota","taxId",28904,"location","North Dakota","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6624928,"Committee recommends \"do not pass\" on study to provide additional legislative staff",529,1334000,1863000,"/Search/View?dp=1&key=2764901-38dd1d7a5e010081f5e63a21f8a1216e&start=1334&end=1863","https://assets.pipeline.soar.com/2764901-38dd1d7a5e010081f5e63a21f8a1216e/thumbnail_1334000.jpg","/articles/6624928/North-Dakota/Committee-recommends-do-not-pass-on-study-to-provide-additional-legislative-staff","https://secure.pipeline.soar.com/6624928-e3106401dd953491f073fce5c4ce61ad/orig.mp4?Expires=1771072352&Signature=EYbmwzNWZZIBOd8CQpI2NGTDze2UKdN4F~YcDq2wSJQa7ou4rYih~k35wi04mhTV-zQ3pozFM7nZIIdijj2NBMq7~l0k1VSTvYsncm8YKR43jRFZkl54NXAmlUpgetIJdlr9HfIfqhFG3aC3pmG~9E0e-jSR-~BZr9yNobjihjnJ3kRlOPqUj-D-~COwEYWvxHAkINL-c-78e1lXgSqDSqqz5TqKvmKRjegO9W8IFDk1RHmsU113Ivrbr4ougeRFAePClU-TrL0igxdNhN2vD9ZMoglGmBQefv4Xp0QujLfSMaKTqGACeIy~Ibp3VPPY4fGldHPGyADxLIRK-wbWdQ__&Key-Pair-Id=KUT5TJCACFTXG","The Finance and Taxation Committee recommended \"do not pass\" on House Concurrent Resolution 3‑033, a study resolution that would have examined providing additional staff to individual legislators.

Proponents said a study could clarify costs and models used in other states. Senator Wallin said a study would \"give us an idea\" of options and costs. Opponents raised concerns about cost and logistics: Senator Patton warned a fiscal note could be \"quite high,\" and other senators questioned whether part‑time positions would deliver sustained value amid training costs and turnover. Several members suggested alternative approaches, such as extending introductory sessions for new legislators or expanding intern use.

After discussion, Senator Wallen moved a \"do not pass\" recommendation and Senator Powers seconded. The roll call recorded unanimous committee support for the recommendation. The clerk read the roll: Chairman Whitaker — Yes; Mister Romo — Yes; Senator Marsali — Yes; Senator Patton — Yes; Senator Powers — Yes; Senator Wallen — Yes. The transcript shows Senator Weber said he would carry the resolution.

Committee members did not adopt the study, and they cited uncertainty about whether part‑time staff would be effective given the legislature's biennial meeting schedule and potential training requirements.","The committee recommended \"do not pass\" on House Concurrent Resolution 3033, a proposal to study providing additional staff resources to legislators, citing cost, turnover and logistical concerns.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6624933,"Committee approves amendment to oil production deduction; bill passes as amended",311,1017000,1328000,"/Search/View?dp=1&key=2764901-38dd1d7a5e010081f5e63a21f8a1216e&start=1017&end=1328","https://assets.pipeline.soar.com/2764901-38dd1d7a5e010081f5e63a21f8a1216e/thumbnail_1017000.jpg","/articles/6624933/North-Dakota/Committee-approves-amendment-to-oil-production-deduction-bill-passes-as-amended","https://secure.pipeline.soar.com/6624933-88a9a46059bbae8b8796de952fb0b86c/orig.mp4?Expires=1771072352&Signature=XuVm9PMPw~zxtrjKDgQH4bIgAxgueK3FeudtXjoW8daYt7N4HFkzqwBCtLDhcs8TnCRGEGw~6ExQjAMp7HLnciqMWg29Vvl-QdfEdBEc1h9XHsLJEiHpF5ydlpBvpX6NAXJ0StaTD75NFM7mdkty9UOnQNzGgNoXALgoqQhKpDfMvmgjAPhfiVh9nqDEkbz3PfmxXR27oN5kmf4J0rGEXyAWwRxbho2ne0mgcGcTSjdemA36TafNwJyETo93SbJCId3gnRBAiuqbN8OnXCf1JdE0xTZMezbUg2scDKmRjBHvN4k462-060MFTuWkITMZWVk3bhXJUdTzgaKcP-cuGg__&Key-Pair-Id=KUT5TJCACFTXG","The Finance and Taxation Committee voted to adopt an amendment to House Bill 14‑83 and then approved the bill as amended.

Senator Wallen presented proposed amendments (labeled 25.0108.02005 in the handout) that change the deduction applied to gross production and add a three‑year provision intended to allow wells that produce up to 300,000 barrels over the period to qualify under the lower rate. The amendment reduces a per‑barrel deduction from about $0.0707 to $0.02 per barrel (a difference of roughly $0.05 per barrel, as described in committee discussion) and clarifies that the provision can apply to wells producing horizontally as well as vertically.

Senator Wallen said the 300,000‑barrel threshold and the temporary reduction were included to enable some horizontal wells to produce revenue that would not otherwise be collected; the amendment also included an opt‑in condition for properties on reservations or tribal land. Wallen told members that industry groups had reviewed the change and supported it as a way to generate revenue where none would be collected otherwise.

A motion to pass the amendment was moved and seconded; the clerk recorded unanimous support for the amendment in the roll call. The committee then voted to pass House Bill 14‑83 as amended. The clerk recorded affirmative votes for the measure; the transcript shows the motion to pass as amended carried and Senator Wallen volunteered to carry the bill forward.

No fiscal note that required re‑referral was recorded during the committee session. Committee members asked technical questions about definitions of vertical versus horizontal wells; legislative staff said Century Code contains no statutory definition distinguishing vertical from horizontal wells and legislative management recommended using the term \"well\" without further statutory definition.

The committee accepted the amendment and approved the bill as amended.","The panel passed an amendment and then approved House Bill 14‑83 as amended; the change lowers a per‑barrel deduction and adds a temporary provision intended to permit horizontal wells to qualify for the reduced rate.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6624935,"Finance and Taxation panel rejects bill allowing cities to place infrastructure fee on utility bills",385,593000,978000,"/Search/View?dp=1&key=2764901-38dd1d7a5e010081f5e63a21f8a1216e&start=593&end=978","https://assets.pipeline.soar.com/2764901-38dd1d7a5e010081f5e63a21f8a1216e/thumbnail_593000.jpg","/articles/6624935/North-Dakota/Finance-and-Taxation-panel-rejects-bill-allowing-cities-to-place-infrastructure-fee-on-utility-bills","https://secure.pipeline.soar.com/6624935-42ccb97a8a30727ef117a144e8590c99/orig.mp4?Expires=1771072352&Signature=PHUHzcQZk3sUFiZkYKCpygpIN-VxwUW50YrWRk~IYetO8T4Fz01f9iiwzxXCVq3LJPZ2D0ClzvI9ASiOVnTvC9Sgxdj4uV3L-WhntSQHwl5FITwmPprLO0b6gm9WGk3xYOUgtAzhjqhetGc1D8NO3tbuIUo1ifb6q9RicSXGaMa3Ic~czwAnIQggY2Df4tiHcqm9pJDu5BtBm5PFA5-n5ghOXmz1QPXB8dYIpj8fuvq~fYIKQHmUunA21adFZvI4bLdQ3G-QWHGqXnx~Z77Io8b6tity7jlaXB-xUnh3CQZrYKjlqm757ZVqk4J1hbOG4JIig4bfF~kiJFGFXF2NTg__&Key-Pair-Id=KUT5TJCACFTXG","The Finance and Taxation Committee voted 5–1 on a motion of \"do not pass\" for House Bill 13‑89, a measure that would have allowed cities to place an infrastructure fee on utility bills in lieu of special assessments or property-tax charges.

Supporters had argued the fee would let municipalities fund infrastructure projects that benefit many users without placing the cost solely on adjacent property owners. Opponents said the change would circumvent established property‑tax and special‑assessment processes and risk shifting burdens between property owners.

The bill was discussed briefly at the committee meeting; Senator Rummel said she had \"difficulty\" with the bill because it could \"circumvent the property tax issue\" and expressed concern about how projects would be prioritized. Senator Patton said the measure looked like \"one other way to skin the cat\" and questioned whether it simply shifted burdens among property owners. Senator Wallin said the fee could remove road projects from specials when multiple users benefit and described it as an additional municipal tool.

A roll call taken after a motion for \"do not pass\" produced five votes in favor and one opposed. The clerk recorded: Chairman Weber — Yes; Vice Chair Rommel — Yes; Senator Marsali — Yes; Senator Patton — Yes; Senator Powers — Yes; Senator Wallin — No. Senator Patton seconded the motion; the member who moved \"do not pass\" was recorded in the transcript but not unambiguously identified by name.

Senator Romo volunteered to carry the bill to the next stage.

The committee did not adopt amendments to the bill during the session and took no further action on related items.","The Finance and Taxation Committee voted 5–1 to recommend \"do not pass\" on House Bill 1389, a proposal that would have let municipalities replace special assessments or property-tax charges with an infrastructure fee billed on utility accounts.","actionData","errors"]

Article not found

Committee appoints conferees after concerns raised about childcare employer tax credit amendment

Committee recommends "do not pass" on study to provide additional legislative staff

Committee approves amendment to oil production deduction; bill passes as amended

Finance and Taxation panel rejects bill allowing cities to place infrastructure fee on utility bills