North Dakota 2023-2024 Regular Session

North Dakota House Bill HB1427

Introduced
1/17/23  
Refer
1/17/23  
Refer
1/20/23  
Report Pass
2/14/23  
Engrossed
2/21/23  
Refer
2/21/23  
Report Pass
3/16/23  
Enrolled
4/7/23  

Caption

The definition and certification of a restimulation well; and to provide an effective date.

Impact

The bill is expected to significantly impact state laws by providing a financial incentive for oil producers to invest in the enhancement of older wells through restimulation technologies. By lowering the tax burden, the legislation encourages producers to maximize recovery from existing resources, potentially increasing oil output in the state. Additionally, this tax reduction applies selectively, as it does not extend to wells situated on reservations unless opted in by the relevant tribes, which adds a layer of consideration regarding local governance and economic equity.

Summary

House Bill 1427 aims to amend the North Dakota Century Code concerning oil extraction taxes, specifically focusing on restimulation wells. The bill introduces a reduced tax rate of two percent on oil produced from certified restimulation wells for the first seventy-five thousand barrels or for up to eighteen months post-production commencement, whichever comes first. This change is designed to stimulate production and recovery from existing wells, ultimately supporting the oil industry in North Dakota as it adapts to fluctuating market conditions and production challenges.

Sentiment

General sentiment surrounding HB 1427 appeared largely supportive among Republican lawmakers and oil industry stakeholders, who view the bill as a means to bolster the state's economy by enhancing oil production. However, concerns have been raised by some advocacy groups regarding the environmental implications of increased oil extraction activities, as well as the bill's selective application to certain wells. Critics argue that while the financial incentives could benefit producers, they might inadvertently contribute to environmental degradation without adequate regulatory oversight.

Contention

Notable points of contention regard the exclusion of wells located within tribal reservation boundaries from the automatic tax reduction unless tribes choose to opt-in. This potential disconnect raises questions about economic benefits distribution and local control over resource management. Additionally, there are broader concerns about the balance between encouraging oil production and maintaining environmental protections, especially in regions experiencing significant industrial activity. The debate reflects deeper tensions between economic development priorities and community health considerations.

Companion Bills

No companion bills found.

Previously Filed As

ND SB2397

The temporary exemption for oil and gas wells employing a system to avoid flaring, an exemption from gross production tax for gas produced from certain enhanced oil recovery projects, and the definition of development incentive well; to provide an effective date; and to provide an expiration date.

ND SB782

Relating to a severance tax exemption for oil and gas produced from certain restimulation wells; providing a civil penalty.

ND HB1483

The oil extraction tax rate reduction for oil produced from a new well drilled and completed outside the Bakken and Three Forks formations; to provide for a legislative management study; and to provide an effective date.

ND HB3851

Alcoholic beverages; definitions; providing additional definitions; effective date.

ND HB3159

Relating to a severance tax exemption for oil and gas produced from certain previously inactive restimulation wells; providing a civil penalty.

ND SB2397

AN ACT to create and enact a new subsection to section 57-51.1-03 of the North Dakota Century Code, relating to a limited exemption for development incentive wells; to amend and reenact sections 57-51-02.6, 57-51-05, and 57-51.1-01 of the North Dakota Century Code, relating to the temporary exemption for oil and gas wells employing a system to avoid flaring, an exemption from gross production tax for gas produced from certain enhanced oil recovery projects, and the definition of development incentive well; to provide an effective date; and to provide an expiration date.

ND HB1483

AN ACT to amend and reenact subsection 4 of section 57-51.1-03 of the North Dakota Century Code, relating to the oil extraction tax rate reduction for oil produced from a new well drilled and completed outside the Bakken and Three Forks formations; to provide for a legislative management study; and to provide an effective date.

ND SB2298

The homestead credit certification and disabled veterans' credit; to provide for retroactive application; to provide an effective date; and to provide an expiration date.

ND HB1176

Legacy fund definitions and the legacy earnings fund; to provide for a legislative management study; to provide for a legislative management report; to provide an appropriation; to provide an exemption; to provide an effective date; to provide an expiration date; and to declare an emergency.

ND HB1168

Legacy fund definitions and the legacy earnings fund; to provide a statement of legislative intent; to provide for a legislative management study, to provide an appropriation; to provide an effective date; to provide an expiration date; and to declare an emergency.

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