North Dakota 2026 1st Special Session

North Dakota House Bill HB1281

Caption

AN ACT to amend and reenact sections 57-43.1-03.3, 57-43.2-04.5, and 57-43.3-03.1 of the North Dakota Century Code, relating to motor vehicle fuel tax, special fuels tax, and aviation fuel tax refunds for fuels purchased by fire departments; and to provide an effective date.

Summary

House Bill No. 1281 seeks to amend and reenact specific sections of the North Dakota Century Code concerning tax refunds for motor vehicle fuel, special fuels, and aviation fuel purchased by emergency medical services operations and fire departments. The bill allows these entities to apply for refunds of taxes paid on fuels used in their operations, thereby providing financial relief for essential services. The amendments clarify the eligibility criteria and ensure that the refunds are not subject to reductions for other funds, promoting the financial sustainability of these emergency services.

Impact

If enacted, this bill will positively impact fire departments and emergency medical services by reducing their operational costs associated with fuel taxes. It specifically addresses the financial burden of fuel expenses, allowing these critical services to allocate more resources towards their primary functions. The effective date of the bill, set for taxable events occurring after June 30, 2025, means that the financial benefits will be realized in the subsequent fiscal year, enhancing the operational capabilities of these departments.

Sentiment

The sentiment surrounding HB1281 appears to be overwhelmingly positive, as indicated by the unanimous votes in both the House (93-0) and Senate (47-0). There is a clear recognition of the importance of supporting emergency services, and the lack of opposition suggests broad bipartisan support for the bill's provisions.

Contention

There are no notable points of contention regarding HB1281, as the discussions and voting history indicate a consensus among lawmakers. The bill has received strong support from both sides of the aisle, reflecting a shared commitment to ensuring that fire departments and emergency medical services are adequately funded and supported in their operations.

Companion Bills

No companion bills found.

Previously Filed As

ND HB1281

Motor vehicle fuel tax, special fuels tax, and aviation fuel tax refunds for fuels purchased by fire departments; and to provide an effective date.

ND HB1382

The electric and plug-in hybrid vehicle road use fee, the tax imposed on motor vehicle and special fuels, and the highway tax distribution fund; and to provide an effective date.

ND HB1546

Use tax on contractors; and to provide an effective date.

ND HB1008

The salaries of the public service commissioners and deposits of special fuels excise taxes; and to provide loan authorization.

ND HB1436

The motor vehicle excise tax; and to provide for an effective date.

ND SB2142

Motor vehicle excise tax allocations; and to provide an effective date.

ND HB1484

The imposition of motor vehicle excise tax and an exemption for motor vehicle excise tax paid or not assessed in other states; and to provide an effective date.

ND HB1295

The carbon dioxide pipeline exemption, payments in lieu of taxes for certain carbon dioxide pipeline property, and the carbon dioxide capture and injection sales tax exemption; and to provide an effective date.

ND HB1139

A sales tax exemption for fire departments; and to provide an effective date.

ND SB2207

A motor vehicle excise tax exemption for tribal governments; and to provide an effective date.

Similar Bills

No similar bills found.