The North Dakota Senate on Friday cleared a slate of bills on second reading and final passage, approving measures on tax administration, lignite taxation, student education, public‑comment rights and several regulatory and licensing items.

Those measures included the budget for the Office of the State Tax Commissioner, a change to the coal conversion tax and lignite research tax, a mandate for human‑trafficking prevention education in public schools, and a bill establishing opportunities for public comment at public‑entity meetings. Several bills passed unanimously, while others drew recorded opposition.

Votes at a glance (bill — short description — final vote):
• House Bill 1006 — Appropriation for the Office of the State Tax Commissioner; adds $511,800 for salary adjustments and a one‑time $1.5 million for administrative costs, and expands the primary residence credit to include cooperatives — 47 yeas, 0 nays (passed).
• House Bill 1279 — Partial exemption change to coal conversion facilities tax and imposition/allocation of a lignite research tax; 50% coal conversion tax to the legacy fund from June 30, 2026 through June 30, 2029, then different allocation thereafter — 45 yeas, 2 nays (passed).
• Senate Bill 23‑80 — Creates a new section regarding a commercial entity's liability for distributing material harmful to a minor; passed after concurrence with a House amendment — 47 yeas, 0 nays (passed).
• Senate Bill 22‑76 — Amends joint water resource board statutes to mandate joint boards for projects affecting two or more counties and clarifies confirmation proceedings — 47 yeas, 0 nays (passed).
• Senate Bill 20‑70 — Updates rights of health care facility residents, including clarification of refund timelines for overpayments at long‑term care facilities — 47 yeas, 0 nays (passed).
• Senate Bill 21‑33 — Authorizes blackout (black) license plates with contrasting white font; registration fee set at $25 per registration period; fiscal note: $1,000,000 — 39 yeas, 8 nays (passed).
• Senate Bill 23‑30 — Requires human‑trafficking and exploitation prevention and awareness education for students in public and tribal schools (grades 6, 10 and 12 specified); funding to be provided through an attorney general grant — 47 yeas, 0 nays (passed).
• Senate Bill 21‑80 — Establishes the opportunity to provide public comment at meetings of public entities and sets minimum policy standards including limits that public‑comment policies may not exclude topics from the current or immediately preceding meeting — 43 yeas, 4 nays (passed).
• Senate Bill 21‑12 — Amends law relating to the Life Skills and Transition Center, includes a Department of Human Services study and an expiration date (sunset) for the provision — 36 yeas, 11 nays (passed).
• Senate Bill 22‑82 — Creates an income tax credit for employer childcare contributions; increases employer credit from 30% to 50% for qualified contributions and raises the employer contribution cap used in calculations — 47 yeas, 0 nays (passed).

Several measures were carried to conference committees earlier in the day and a number of conference‑committee reports were adopted before final passage votes. Fiscal notes were noted in the record when provided; for example, the blackout‑plate bill carries a fiscal note of roughly $1,000,000 in projected impact.

Senators raised questions during debate on multiple bills: about cooperative ownership and the primary residence credit in HB 1006; about whether landowner associations were consulted on HB 1459; and about grade levels and funding sources for the human‑trafficking education bill (the sponsor said the attorney general's office has a grant of $685,000 to support programming). Some senators voiced procedural concerns about the public‑comment bill and its possible impact on the ability of political subdivisions to conduct business; the bill nonetheless passed.

The session recorded multiple unanimous votes and several contested roll calls. Several bills were reengrossed or placed on the fourteenth order of business for final consideration prior to passage.