Major Topic Index - Taxation

Category Bill
Alcoholic Beverage Tax
Credit for Beer Produced With Barley Purchased in This State HB 1504
Rate Imposed on Diluted Beverages HB 1303
Tax Credit for Brewers HB 1504
Coal Severance Tax
Exemption for Coal Used in a Coal Processing Facility That Utilizes Coal as a Feedstock HB 1511
Income Tax
Credit Against Resident's Income Tax Liability HB 1118
Credit for Adoption Expenses HB 1176
Credit for Brewers Purchasing Barley From In-state Sources HB 1504
Credit for Child Care SB 2237
Credit for Contributions to Maternity Home, Child Placing Agency, or Help Center HB 1176
Credit for Employment of Individuals With Developmental Disabilities or Severe Mental Illness HB 1244
Credit for Purchases of Manufacturing Machinery HB 1168
Credit for Qualified Compensation Paid to an Apprentice HB 1383
Deduction for Military Pay SB 2293
Deduction for Retired Law Enforcement Personnel Benefits SB 2147
Flat Income Tax Rate HB 1158
Imposition of a Flat Income Tax Rate for Individuals, Estates, and Trusts Rounding Rules HB 1118
Income Tax Credit for Contributions Paid Into the Paid Family Medical Leave Fund on Behalf of Employees HB 1460
Primary Residence Income Tax Credit SB 2357
Rate Reduction Based on General Fund Revenues HB 1425
Renaissance Zone Income Tax Exemption for up to Eight Years SB 2391
Tax Credit for Charitable Gifts HB 1343
Miscellaneous
Assessment on Communications Service Providers for 988 Crisis Hotline SB 2149
Constitutional Amendment Limiting Property Tax Levies, Limiting General Obligation Bonds, and Permitting Transfer Tax on Real Property HCR 3024
Creation of Foreign Influence Tax HB 1452
Exclusion of Tax From Calculation of Electronic Payment Interchange Fees SB 2217
Preliminary Budgets of Political Subdivisions HB 1367
Tax Lien Foreclosures HB 1267
Veteran Service Organization Gaming Taxes HB 1426
Motor Vehicle Excise Tax SB 2141
Oil and Gas Taxes
Abandoned Oil and Gas Well Plugging and Site Reclamation Fund SB 2059
Exemption for Gas Flaring Mitigation System HB 1062
Gas Base Rate Adjustment Service of Notice HB 1057
Gross Production Tax Allocations to Counties SB 2162
Revenue Hedging HB 1399
Oil Extraction Tax
Allocation of State's Share of Oil and Gas Taxes SB 2367
Exemption on Production From a Restimulation Well HB 1427
Removal of Triggered Oil Extraction Tax Rate Changes HB 1286
Removal of Triggered Oil Extraction Tax Rate Changes for Wells Located Outside the Reservation HB 1286
State Share of Oil and Gas Taxes SB 2275
Tax Credit Flare Mitigation SB 2089
Tax Rate Reduction on Production From a Restimulation Well HB 1427
Property Tax
Assessments for Water Projects SB 2037
Carbon Dioxide Pipeline Tax Exemption SB 2383
Communication of Levies With Public HB 1119
Credit for Qualified Parents of School-aged Children Who Attend a Nonpublic School or Home Education Program SB 2369
Credit for Surviving Spouse of a Disabled Veteran HB 1212
Exemption for Buildings and Land Belonging to Institutions of Public Charity HB 1438
Exemption for Certain Natural Gas Pipeline Property HB 1170
Exemption for Certain Property Owned and Occupied by a Blind Person SB 2244
Exemption for Farm Structures and Improvements SB 2279
Exemption for Grain Elevator and Potato Warehouse Property Used for Personal Use HB 1247
Exemption for Property of Churches HB 1439
Exemption of Infrastructure Fees From Levy Limitations HB 1237
Financial Assistance for Emergency Medical Services HB 1162
Format of Property Tax Statements HB 1245
Homestead Tax Credit Asset Criteria HB 1211
Homestead Tax Credit Increase SB 2136
Inclusion of Special Assessments in Estimated Tax Notice SB 2121
Information Displayed on Property Tax Statements SB 2066
Information Displayed on Statements SB 2309
Land Acquisition Costs Exempt From Levy Limits SB 2359
Legislative Tax Relief SB 2066
Levies Expressed in Dollars SB 2066
Levy Authority Without Voter Approval for Aging School Buildings HB 1300
Levy for Public Library SB 2050
Limitations on Taxing District Levies Without Voter Approval HB 1461
Limitations on the True and Full Valuation of Property SB 2309
Limitations on True and Full Valuation or Primary Residences and Agricultural Property and Limitations on the Effective Tax Rate on a Primary Residence SB 2387
Methodology When Determining Special Assessments HB 1330
Methodology When Determining Special Assessments (1) HB 1330
Notice to Property Owners HB 1126
Online Portal for Property Information and Property Tax Information HB 1225
Optional Residential Property Tax Freeze for Seniors SB 2177
Partial Property Tax Exemption for Land Enrolled in the Private Land Open to Sportsmen Program HB 1408
Primary Residence Valuation Freeze for Purposes of Calculating Property Tax SB 2361
Primary Residents Relief Fund SB 2309
Renaissance Zones Property Tax Incentives SB 2391
Requirements for Cities Granting Incentives HB 1495
Rural Ambulance Service Districts Tax Levied HB 1477
Rural Ambulance Service Districts Treatment of Cities Within the District and Taxes Levied HB 1365
Senior Citizens Property Tax Credit for an Owner Who Is Age Sixty-five or Older HB 1380
Special Assessment Imposition for Mobile Home Park and Single Family Residential Property HB 1328
State Aid Payments SB 2066
State Library Computation of Mill Levies SB 2050
Statement of Full Consideration HB 1057
State School Aid and Senior Citizens Credit HB 1380
Tax Credit for Property Used as a Primary Residence SB 2309
Tax Credit for Surviving Spouse of a Disabled Veteran HB 1212
Tax Levies and Limitations Regarding Taxing Districts and School Districts SB 2346
Township Special Road Fund Limitations SB 2178
Water Resource Districts Drainage Basin Tax Levy SB 2372
Proposed Studies
Electronic Vehicle Charging Tax HB 1081
Property Tax Exemption for Agricultural Products Storage HB 1247
Property Tax Reform SB 2387
Restructuring the Taxation of Residential and Commercial Property HB 1248
Repeals
Marriage Penalty Credit HB 1118
Section Relating to Refund of Tax for Fuel Used for an Industrial Purpose HB 1099
Sales and Use Tax
Calculation of Gross Receipts HB 1456
County Aid Distribution Fund Extension HB 1359
Exclusion of Delivery Charges From Gross Receipts HB 1402
Exemption for Certain Sales Made to Senior Citizen Organizations HB 1498
Exemption for Child and Adult Diapers and Child Restraining Systems HB 1177
Exemption for Feminine Hygiene Products HB 1282
Exemption for Materials Used in Research and Development of Bioscience and Biotechnology HB 1455
Exemption for Materials Used to Construct or Expand a Coal Processing Facility That Utilizes Coal as a Feedstock HB 1511
Exemption for Sales of Grain Bins HB 1370
Exemption for Sales of Used Clothing Sold by a Thrift Store HB 1402
Exemptions for Certain Sales Made to a Senior Citizen Organization HB 1210
Limitation on Taxation of Knives by Political Subdivision HB 1479
Local Revenue Loss Reimbursement Fund SB 2334
Payment of Use Tax by Contractors and a Sales Tax Exemption for Sales to an Eligible Facility When Used for the Benefit of the Facility's Patient or Occupant HB 1513
Personal Property Rates SB 2346
Renewable Feedstock Refinery HB 1430
Sales and Use Tax Exemption for Materials Used in Research and Development of Bioscience and Biotechnology in Health Care Industry HB 1455
Service of Notice HB 1057
Sales Tax Exemption
Coal Used in a Coal Processing Facility That Utilizes Coal as a Feedstock HB 1511
Exemption for Materials Used to Construct, Expand, or Upgrade a Facility That Refines Renewable Feedstock Into Sustainable Aviation Fuel SB 2006
Fertilizer Plant SB 2334
Tax Exemption for Materials Used to Construct, Expand, or Upgrade a Hospice Care Facility Owned by a Hospice Program HB 1513
State-tribal Agreements
Alcoholic Beverages Wholesale Tax and Alcoholic Beverages Gross Receipts Tax SB 2377
Tobacco Products Tax
Definition of Snuff HB 1057
Electronic Smoking Devices and Tobacco Products Defined HB 1357
Licensing Requirements and Sale of Electronic Smoking Devices HB 1412
Back to Top