North Dakota Individual Income Tax History

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2023 Session

Effective beginning with tax year 2023, the existing five-bracket system for individuals, estates, and trusts was replaced with a three-bracket system with overall lower rates, including a substantial first bracket with a zero rate. The bracket levels will continue to have inflation-related adjustments annually. With the effective date of the rate changes being January 1, 2023, new wage withholding tables were recently made available to employers. Because the highest rate was lowered to 2.5%, income tax withholding rates on nonresident owners of passthrough entities and nonresident royalty owners were also lowered and will be reflected on the new 2023 income tax forms and instructions.
Changes were made to the existing automation tax credit program, which provides an income tax credit based on the cost of equipment purchased to automate a manufacturing process, as certified by the North Dakota Department of Commerce. The program was expanded to also include automation or robotic equipment purchased to upgrade or advance an animal agricultural process.
An individual is allowed an income tax credit for adoptions. The credit is equal to 10% of the federal adoption credit claimed and allowed against federal income tax for the tax year. The credit is limited to 50% of the individual’s tax liability. Any credit earned in excess of the limit may be carried forward up to three tax years.
An income tax credit is allowed for contributions to the following organizations: (1) a child placing agency licensed by the North Dakota Department of Health and Human Services (DHS), (2) a nonprofit maternity home located in North Dakota, or (3) a pregnancy help center recognized by DHS.
The existing income tax credit related to the employment of an individual with developmental disabilities or severe mental illness was reenacted and made permanent. The existing provisions of the tax credit were unchanged, except the statewide limitation on the number of eligible employees was removed and there is no limit.
A new income tax credit was created for the employment of an apprentice. The credit allowed against income tax is 10% of the qualified compensation paid to an apprentice employed in North Dakota.
Beginning with tax year 2023, a new individual income tax deduction is provided for certain peace officer retirement benefits. A deduction is provided for the retirement benefit received from a retirement plan maintained by an employer from which the individual retired as a peace officer.
Beginning with tax year 2023, a new individual income tax deduction is provided for all military pay. Previously, the deduction was only allowed for military pay related to servicemembers mobilized for active duty under Title 10 orders. In addition to service members on active duty, the deduction is applicable for all military pay received by members of the national guard and reserve members, and includes pay for bonuses, education, and training. The deduction is applicable to the extent the pay was includable in the individual’s North Dakota taxable income.
Certain changes were made to the Renaissance Zone program. One of the changes provides for the income tax incentive period to be up to eight years for certain projects. Prior law limited the incentive period to five years.

2021 Special Session

Created a tax relief income tax credit for residents of North Dakota. The credit is available only for the 2021 and 2022 tax years, after which it expires. To be eligible for the credit, an individual must be a full-year resident of North Dakota for the tax year. Because full-year residency is the only qualifying condition, the credit is allowed to all full-year resident filers who have a tax liability (before any credits) on their North Dakota income tax return. For filers with a filing status of single, head of household, qualifying widow(er), or married filing separately, the credit is $350. For married persons filing jointly, both of whom are full-year residents, the credit is $700.
For tax years 2019 and 2020, eligible individuals were allowed to deduct the taxable part of their social security benefits from North Dakota taxable income. Eligibility for the deduction was limited to individuals with an adjusted gross income of $50,000 or less (or $100,000 or less, if married filing jointly). Senate Bill 2351 passed by the 2021 North Dakota Legislature, in its November 2021 Special Session, changed the law to remove the adjusted gross income threshold. This change allows the deduction for all individuals, regardless of the amount of their adjusted gross income. This change applies to tax years 2021 and after.

2021 Session

The following changes were made regarding business filing requirements:

Pass-through entities: Starting with the 2022 return, a partnership, S corporation, or trust with 10 or more owners or beneficiaries must file its North Dakota income tax return and pay any tax due on it by electronic means. This affects filers of Forms 58, 60, and 38.
Information returns: The law in effect through the 2021 calendar year requires Forms W-2, W-2G, 1042-S, and 1099 to be electronically filed if there are 10 or more forms to be filed. Starting with the 2022 information returns due in 2023, these information returns must be electronically filed regardless of the number filed.
Wage withholding: The law in effect through the 2021 calendar year allows an employer to file Form 306, Income Tax Withholding Return, and pay the tax due on it on an annual basis (instead of quarterly) if North Dakota income tax withheld in the previous year was less than $500. This threshold has been increased to $1,000 for calendar years 2022 and after.
Wage withholding: Starting with returns filed for the 2022 calendar year, Form 306, Income Tax Withholding Return, and the tax due on it must be submitted electronically on a quarterly basis if the amount of North Dakota income tax withheld in the previous calendar year was $1,000 or more.
Royalty withholding: starting with returns filed for the 2022 calendar year, Form RWT-941, Royalty Withholding Return, and the tax due on it must be submitted electronically on a quarterly basis if the amount of North Dakota income tax withheld in the previous calendar year was $1,000 or more.

Reinstated the changes made by the 2019 North Dakota legislature to the law governing the income tax credits for contributing to nonprofit private primary schools, high schools, and colleges in North Dakota. The 2019 changes, which made the credits available to individuals for direct contributions and increased the limit on how much tax could be offset by a credit from 20% to 25%, expired at the end of the 2020 tax year. In addition to reinstating the 2019 changes, the 2021 legislation increased the tax liability limit from 25% to 50% and made the changes effective for tax years 2021 and after.
Reinstated the changes made by the 2019 North Dakota legislature to the law governing the existing income tax credit related to the employment of an individual with developmental disabilities or severe mental illness. The tax credit’s provisions will continue to be applicable for tax years 2021 and 2022, after which they will expire, unless otherwise extended or changed by the 2023 legislature.

2019 Session

A new deduction was created for the amount of retirement benefits received by retired members of the U.S. armed forces or reserves, Army National Guard, or Air National Guard. The deduction is allowed to the extent the benefits were included in federal taxable income.
A new deduction was provided for social security benefits received by certain individuals. The deduction is allowed for the portion of social security benefits included in federal taxable income for an individual with adjusted gross income of $50,000 or less ($100,000 or less if married filing joint return).
A new deduction was created for the amount of reimbursement included in federal taxable income an individual received from an employer for expenses paid by an employer for higher education or career and technical education.
A deduction for a still birth was reinstated. The amount of the deduction was changed to be the amount of a personal exemption as provided for in 2017 federal law, as adjusted each year for inflation.
A new tax credit was created for an employer which hires an employee certified to be developmentally disabled or chronically mentally ill. The tax credit available for for individual income tax is only effective for tax years 2019 and 2020, unless extended.
New tax credits were created contributions to nonprofit private schools in North Dakota. A separate tax credit is allowed for contributions to nonprofit private elementary schools, highs schools, and colleges. Prior to 2019, the credits were only available to individuals if the contribution was made by a passthrough entity. The change to allow credits for direct contributions by individuals is only effective for tax years 2019 and 2020, unless extended.
The automation income tax credit that existed for tax years 2013 through 2017 was reinstated for years 2019 through 2022. A credit is allowed for the purchase or lease of equipment for the purpose of automating a manufacturing process. The amount of credits earned statewide is limited to $1 million per year. The program also includes the requirement of increased job quality or productivity by a company which earns the credit.
The Veterans’ Postwar Trust Fund was added as an option to the individual income tax form to which an individual may make an optional contribution.
A change was made to the New Jobs Training Program to allow the program benefits to a non-primary sector business if certain conditions are met.
The New Jobs Training Program was again limited to $2.5 million for the amount awarded by Job Service North Dakota for new agreements entered into for the two-year period beginning July 1, 2019.
A new requirement to file returns and attachments electronically was established for businesses required to file ten or more Form W-2s or ten or more Form 1099s.

2017 Session

The credit for investment and employment in a microbusiness was repealed.
A new deduction was created for a stillbirth. A taxpayer may claim the deduction in the year of the stillbirth and is equal to the amount of a personal exemption for a dependent for federal income tax purposes.
Legislation was passed to provide a single, uniform definition of the term “primary sector business”.
Significant changes were made to the Angel Fund investment tax credit program, and the credit was renamed the Angel Investor tax credit, which may only be claimed against individual income tax. Beginning with investments made after June 30, 2017, the credit will be earned when an Angel Fund, organized after June 30, 2017, invests in a qualified business on behalf of an angel investor. A qualified business is one that is certified by the Department of Commerce. The amount of credit is 35% if invested into a North Dakota qualified business or 25% if invested into a non-North Dakota qualified business. The amount of credit that may be earned for one tax year is limited to $45,000 per taxpayer. Any unused credit may be carried over up to five years. The aggregate amount of credit earned over all years is limited to $500,000 per taxpayer. A credit earned by a passthrough entity is passed through to its owners based on their respective interests in the entity. A minimum of 50% of an Angel Fund’s investments must be made in North Dakota qualified businesses. Additional reporting and penalty provisions were added for new Angel Funds. Also, the reporting requirements for Angel Funds organized prior to July 1, 2017, were slightly modified.
The law pertaining to the legislature’s requirement to study all tax incentives during legislative interims was modified to allow the Tax Commissioner, upon request from Legislative Management or a legislative committee, to disclose certain tax incentive data even though only few taxpayers may have claimed the incentive. Specific taxpayer identification information would remain confidential.
Legislation was passed to allow a temporary exemption to a business and its employees from income taxes (and certain sales and use taxes) in situations where the business or employees enter the state to perform work related to repairing critical infrastructure for a declared disaster. Included in the exemption are all income taxes and employer’s income tax withholding from wages. The provision exempts the business and its employees from requirements for filing returns and paying tax related to activities during the exemption period.
Legislation was passed to require denial of a tax incentive if a taxpayer is delinquent on a state or local tax. If a state tax incentive is claimed, the taxpayer must certify it is not delinquent on any property tax to any county in which it owns property. If a local tax incentive is applied for or claimed, the taxpayer must certify it is not delinquent on any property taxes or state taxes. The requirement applies to the tax incentives listed in N.D.C.C. § 57-35-26.
The credit for investment in a Housing Incentive Fund was allowed to sunset, making year 2016 the final year available to be earned. The credit for purchases of equipment to automate a manufacturing process was allowed to sunset, making 2017 the final year available to be earned. The carryover provisions for both credits were not affected.
A change was made to the New Jobs Training Program to limit the amount awarded by Job Service North Dakota to $2.5 million for new agreements entered into for the two-year period beginning July 1, 2017.

2015 Session

Income tax rates were reduced approximately 10% for individuals, estates, and trusts. Income brackets changed only for indexing, and the tax rates for the five brackets were reduced from 1.22%, 2.27%, 2.52%, 2.93% and 3.22% to 1.10%, 2.04%, 2.27% 2.64%, and 2.90%, respectively.
For years after 2015, three changes were made affecting income tax withholding on oil and gas royalties received by nonresidents. The amount of income tax to withhold was changed to be based on the gross royalty amount instead of the net royalty, a single rate is used for withholding, and the rate was changed to be 0.75% less than the highest individual income tax rate.
Starting with the 2015 tax year, three new income tax credits were created for charitable contributions made by a passthrough entity to private grade schools, high schools, and colleges. The credit earned by a passthrough entity is 50% of the amount contributed. The credit is passed through to the owners based on their respective ownership interests in the entity. Each of the three credits claimed on an individual’s income tax return is limited to the lesser of 20% of the tax on the return, or $2,500.
The tax credit for contributions to the Housing Incentive Fund was extended to the 2015 and 2016 tax years. A ceiling of $30 million of credits was set on the total amount of all income tax credits available under the program for the two years.
The income tax credit for purchasing machinery and equipment to automate a manufacturing process was extended two years, through 2017. For years 2016 and 2017, the maximum statewide amount of credits for all taxpayers was set at $500,000 per year. Starting with year 2015, if the maximum amount is not earned for any year, the unused amount is added to the annual limit for the subsequent year. If the total credits attributable to all qualifying equipment purchases exceed the annual maximum amount, a change was made to prorate the maximum amount among all qualifying purchases. The credit was also changed to allow qualified purchases of equipment made by means of a capital lease.
A change was made to the income tax credit for contributions to endowment funds to allow qualifying contributions to certain charitable organizations in a city bordering North Dakota.
Two changes were made to the Renaissance Zone program incentives. The maximum size of a zone for cities below a population of 5,000 was increased to 34 blocks, and to 49 blocks for cities above a population of 5,000. The cumulative maximum amount of credits available for investments made in Renaissance Fund Organizations was increased from $8.5 million to $10.5 million.

2013 Session

Income tax rates were reduced approximately 19.3%, with rates ranging from 1.22% to 3.22%.
The exclusion of long term capital gains and qualified dividends was increased to 40%.
A new income tax withholding requirement was established January 1, 2014, for remitters of oil and gas royalties to certain nonresident owners of nonworking royalty interests. There are exceptions to the withholding requirement for small producing remitters and certain types of royalty owners.
The provisions related to income tax withholding by passthrough entities were expanded to require passthrough entities to withhold income tax from the distributive share of income of its owners that are non-North Dakota domiciled passthrough entities. Also, the type of entity that may be included in a composite return was expanded to include non-North Dakota domiciled passthrough entities and the settlor of a grantor trust.
The tax credit for contributions to the Housing Incentive Fund was extended to the 2013 and 2014 tax years, with a ceiling of $20 million set on the total credits available under the program.
The Angel Fund investment tax credit lifetime limitation of $150,000 per taxpayer was increased to $500,000. The Angel Fund program was also changed to restrict Angel Funds that were certified prior to January 1, 2013, from investing in real estate and to prohibit recertification if it had invested in real estate.
Two changes were made to the Renaissance Zone program for projects approved after August 1, 2013.
A new limitation (based on square footage) was placed on the amount of business or investment income that can be excluded when the project consists of a physical expansion of a building. An annual limitation of $500,000 per taxpayer was also placed on the amount of income from all projects that may be exempted.
A new adjustment was created for a shareholder of an S corporation that was subject to the North Dakota financial institution tax prior to 2013 and elects to be taxed as a C corporation for North Dakota income tax purposes. The adjustment must be made to remove income or loss received from the S corporation from the shareholder's North Dakota taxable income to prevent double taxation of the income or a double deduction of the loss.
The net tax liability threshold for when quarterly estimated tax payments are required was increased from $500 to $1,000.

2011 Session

Income tax rates were reduced approximately 17.9%, with the new rates ranging from 1.51% to 3.99%
New income tax credits were created for contributing to the Housing Incentive Fun (Expired December 31, 2016), contributing to a qualified endowment fund, and purchasing new or used machinery and equipment to automate a manufacturing process (Expired December 31, 2017).
A new deduction was created for married persons filing jointly, which applies only if the standard deduction at the federal level for married persons filing jointly is less than 200% of the standard deduction for a single filer.
Mobile Workforce legislation established new exemptions for individual income tax and income tax withholding based on the amount of time nonresidents are working in North Dakota, the type of work they are performing, and other facts related to the individual.
Changes were made to the Angel Fund investment credit including making certain credits transferable and adding additional limitations on the amount of credits that can be earned by a taxpayer. Also, passthrough entities were added to the list of eligible investors to receive a tax credit and the carryover provision for unused credits was extended from four years to seven years.
Changes were made to the Renaissance Fund Organization investment tax credit increasing the maximum credits available and altering requirements for the Renaissance Fund Organizations.

2009 Session

The optional method for computing tax (found on Form ND-2) was repealed, as were the deductions and tax credits that were available to individuals only if they filed Form ND-2.
Income tax rates were reduced approximately 12.3% for individuals, estates, and trusts. Income brackets changed only for indexing, but the tax rates for the five brackets were reduced from 2.1%, 3.92%, 4.34%, 5.04%, and 5.54% to 1.84%, 3.44%, 3.81%, 4.42%, and 4.86%, respectively.
New income tax credits were created for: (1) Installing a Geothermal Energy Device after December 31, 2008 on property owned or leased in North Dakota (Expired December 31, 2014); (2) Paying wages to an employee mobilized as a National Guard or Reserve member; and (3) Paying premiums for a long-term care "partnership plan" insurance policy.
For the 2009 income tax year only, a credit was created for certain taxpayers who were ineligible for the property tax relief income tax credit under the 2-year program enacted by the 2007 North Dakota Legislature.
A new deduction was created for qualified dividends received during the tax year that are allocable to North Dakota. This deduction is available to individuals, estates, and trusts.
The Renaissance Zone program was changed to:
- Increase the ceiling on the total credits allowed for investments made in a Renaissance Fund organization from $5 million to $7.5 million; and,
- Add a new credit for a property owner not participating in a zone project who is required to make changes in utility services or building structure solely because of changes directly resulting from another taxpayer's zone project.
The law governing the Angel Fund investment tax credit was changed to:
- Provide a definition of what constitutes a qualifying Angel Fund; and,
- Require the Angel Fund to be certified by the North Dakota Commerce Department.
A new ND-EZ form was created for full-year residents of North Dakota who have simple returns and choose to file on paper. It is a shorter version of Form ND-1 and uses the same tax rates to compute the tax due.

2007 Session

New income tax credits were created for: (1) Investing in a North Dakota Angel Fund (Repealed June 20, 3017 - 2017 session); (2) Employing college interns; (3) Employing extraordinary recruitment methods to fill hard-to-fill positions in North Dakota; (4) Increasing employment and/or purchasing additional tangible personal property in a North Dakota business (Repealed December 31, 2016 - 2017 session); (5) Filing a joint return by certain married persons; and, (6) Owning an interest in a passthrough entity that invests in a North Dakota Endowment Fund.
The existing research credit was changed to allow it to include all taxpayer types.
The agricultural commodity processing facility and seed capital investment tax credit programs were changed to broaden and simplify their provisions.
The energy device credit provisions were expanded to: (1) Include biomass as an energy source; (2) Allow the sale, assignment, or transfer of an unused credit under certain conditions; and, (3) Allow the transfer of the credit under a turnkey arrangement.
The planned gift credit provisions were changed to increase the amount of the credit allowed.
For the 2007 and 2008 income tax years only, two separate credits—one for residential and agricultural property tax and the second for commercial property tax—were created.
The family member care credit provisions were changed to clarify and simplify them.
New deductions were created for: (1) Contributing to a North Dakota College SAVE account; (2) Income of a Native American derived from reservations where not enrolled as a member; and, (3) Certain payments received for employment in a position eligible for the workforce recruitment credit.
The beginning entrepreneur program deductions were repealed.

2005 Session

The long-term capital gain exclusion on Form ND-1 was limited to a gain allocable to North Dakota.
Lottery winnings were subjected to income tax withholding.
The geothermal, solar, or wind energy device credit was changed to allow a five-year carryforward of an unused credit.
A deduction of up to $10,000 of medical expenses and lost wages related to a human organ donation was created.
A passthrough entity was required to withhold income tax from the distributive shares of income of its nonresident individual owners or beneficiaries.
A credit for blending biodiesel fuel by a supplier was created.
A credit for adding equipment necessary for the retail sale of biodiesel fuel was created.
The seed capital and ag commodity investment tax credit provisions were changed to allow the credits to corporations and all passthrough entities and to revise various limitation provisions.
A credit for planned gifts to qualified North Dakota nonprofit organizations was created.

2003 Session

The seed capital investment tax credit rate was increased to 45%, and thresholds on eligible investments and credits were increased.
A payroll service provider who electronically transmits an employer's withholding return and taxes for federal purposes must electronically transmit the state withholding returns and taxes.
The legislature required the Tax Commissioner to conduct a tax amnesty program.
The new or expanding business income exemption was allowed on Form ND-1. On Form ND-2, the dividend deduction was repealed.
A deduction was created for compensation that a National Guard or Reserve member receives for federal active duty service.

2001 Session

The simplified short form method (on which the tax was calculated as a percentage of the federal tax liability) was repealed. It was replaced with a method that uses federal taxable income as the starting point in calculating North Dakota taxable income, to which is applied a set of five tax rates—2.1%, 3.92%, 4.34%, 5.04%, and 5.54%. Each rate corresponds to one of five income brackets, each of which varies by filing status (that is, single, married filing jointly, head of household, etc).
The estimated income tax requirements for individuals, estates, and trusts were changed to provide that no estimated tax has to be paid if the preceding tax year's net tax liability is less than $500.
The threshold for filing an annual withholding return by an employer was increased to $500.
A credit was created for investing in a North Dakota agricultural commodity processing facility.
The partnership provisions were changed to exempt guaranteed payments of a nonresident partner of a professional service partnership for work performed outside North Dakota.
Changes were made to the Renaissance Zone Act provisions, including the addition of rehabilitation work as a qualifying transaction.
On the long form, the deduction for adopting a child under age 21 was increased to $1,750 with a 5-year carryforward of an unused amount.
On the long form, the geothermal, solar, and wind energy device credit was allowed for a device installed on property leased by the taxpayer.

1999 Session

The interest rate on refunds was increased from 10% per year to 1% per month.
The Renaissance Zone Program was created, which allows cities to designate an area within the city in which various investments qualify for income and financial institution tax deductions and credits.

1995 Session

A deduction was added to the long form for part of the gain on sale or exchange of stock of a corporation that relocates significant operations to North Dakota.
The number of new jobs a business must create to qualify for the New Jobs Training Program was decreased.
The Myron G. Nelson Fund, Inc. was changed to the Small Business Investment Company, a state established limited partnership.
Authorized the taxation of a nonresident's income from gambling in North Dakota.1997 Session
A tax credit for qualified care expenses to avoid the placement of a qualifying family member in a long-term care facility was created on the long form.
An individual who files a claim for unemployment compensation benefits may elect to have federal and state income tax withheld from the benefits.

1994 Special Session

The project size limitations were removed as qualifications for the new or expanding business tax exemption.

1993 Session

Credits were added to the long form for “seed capital investment” in a new or expanding business, for long term care insurance premiums, and for alternative fuel equipment installed on motor vehicles.
The New Jobs Training Program was created to allow new or expanding businesses to use income tax withheld from new employees to pay for the employees’ training.
Also, a limited liability company form of business entity was legalized.

1991 Session

A deduction was created for distributions from mutual funds that hold U.S. government securities.
Wages paid by farmers and ranchers were exempted from withholding requirements.
The North Dakota Taxpayer Bill of Rights was created.
The income tax exemption for new or expanding businesses was decoupled from the property tax exemption and was limited to value-adding primary sector and tourism businesses.

1989 Referral Election

Tax rate increases passed by the 1989 Legislature were rejected in a December Special Election.

1989 Session

On the long form, deductions were created for federal retirement benefits not previously eligible, for highway patrol retirement benefits, and for investment in a venture capital corporation or the Myron G. Nelson Fund, Inc.
A credit was created on the long form for an investment in a nonprofit development corporation, and beginning in 1989, the tax return included a line for an optional contribution to the Centennial Tree program Trust Fund. Taxpayers must use the same filing status and the same standard or itemized deductions used for federal purposes.
North Dakota income tax law was perpetually federalized for tax years beginning after December 31, 1988.
The short form tax rate increased to 17%.
The long form tax rates were increased proportionately, ranging from 3.24% on the first $3,000 of taxable income to 14.57% on taxable income over $50,000.

1987 Session

A 10% surtax on state income tax liability was created for tax year 1987 only.
Beginning in 1988, the tax return had to include a line for an optional contribution to the Nongame Wildlife Fund.
For long form filers, tax credits were added for investment in the Myron G. Nelson Fund, Inc., and for wages paid to a developmentally disabled or chronically mentally ill employee. (Repealed December 31, 2008 - 2009 session.)

1987 Referred Measure

State voters upheld the 1986 Special Session changes increasing the tax rates and creating the general withholding and estimated tax laws.

1986 Special Session

General income tax withholding and estimated income tax laws were created.
The simplified optional short form tax rate was increased to 14%.
The tax rates on the long form were proportionally increased, ranging from 2.67% on the first $3,000 of taxable income to 12% on taxable income over $50,000.

1985 Session

For long form filers:
- a tax credit for investing in a venture capital corporation (Repealed December 31, 2008 - 2009 session) and
- a deduction for an adopted child under the age of 21 were created (Repealed December 21, 2008 - 2009 session).

1983 Session

The energy cost relief credit was repealed.
The tax rate on the simplified optional short form was increased to 10.5%.
The tax rates on the long form were increased, ranging from 2% on the first $3,000 of taxable income to 9% on taxable income over $50,000.

1981 Session

The simplified optional short form system was created for individuals, on which the tax was determined by multiplying the federal income tax liability by a flat tax rate of 7.5%.
For long form filers, the beginning businessman program deductions, a deduction for interest from a North Dakota financial institution, and a tax credit for installing a geothermal energy device were created.

1980 Initiated Measure

In the 1980 General Election, voters approved the oil extraction tax initiated measure that included an energy cost relief credit of up to $100.

1979 Session

The beginning farmer program deductions, a deduction for gains from property subject to eminent domain, and a credit for contributions to nonprofit private high schools were created.
The 1% business privilege tax was repealed for tax years after 1980.

1978 Initiated Measure

Voters in the 1978 General Election passed a measure decreasing individual income tax rates.

1977 Session

A tax credit for the installation of a solar or wind energy device was created. (Repealed December 31, 2008 - 2009 session.)

Before 1977

The state’s first income tax law was imposed in 1919.
In 1923, it was revised and patterned after federal income tax law.
Between 1923 and 1977, numerous changes were made to the law.