---
type: "Bill"
title: "AN ACT to create and enact a new subdivision to subsection 2 of section 57‑38‑30.3 of the North Dakota Century Code, relating to an income tax exclusion for employee education assistance provided by an employer; and to provide an effective date."
description: "AN ACT to create and enact a new subdivision to subsection 2 of section 57‑38‑30.3 of the North Dakota Century Code, relating to an income tax exclusion for employee education assistance provided by an employer; and to provide an effective date."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "66"
identifier: "HB 1475"
citation: "North Dakota HB 1475 (66)"
classification: ["bill"]
subjects: ["INCOME TAX - SEE ALSO TAXATION", "LABOR AND EMPLOYMENT - SEE ALSO PUBLIC EMPLOYEES; STATE EMPLOY", "TAXATION"]
status: "enacted"
primary_sponsors: ["Boschee", "Cook", "Dockter", "Mitskog"]
version_count: 2
action_count: 15
vote_count: 0
first_action: "2019-01-14"
last_action: "2019-04-02"
source: "openstates"
source_identifier: "ocd-bill/018c9d53-73c7-464d-a801-691f8757c4c4"
source_url: "http://www.legis.nd.gov/assembly/66-2019/bill-actions/ba1475.html"
source_hash: "33153bb4281ef887844dc9a8e1fd33726c1a10af9fbb4879769e16ae6e2e3671"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nd"]
---

# North Dakota HB 1475 (66) — AN ACT to create and enact a new subdivision to subsection 2 of section 57‑38‑30.3 of the North Dakota Century Code, relating to an income tax exclusion for employee education assistance provided by an employer; and to provide an effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **INTRODUCED** (filed) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-1105-01000.pdf)
2. **Enrollment** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-1105-02000.pdf)

## Sponsors

- Boschee — primary (person)
- Cook — primary (person)
- Dockter — primary (person)
- Mitskog — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-14** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-01-29** Committee Hearing 09:30
- **2019-02-04** Reported back, do pass, place on calendar 9 5 0 `committee-passage, committee-passage-favorable`
- **2019-02-07** Second reading, passed, yeas 77 nays 13 `reading-2, passage`
- **2019-02-08** Received from House
- **2019-02-18** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-03-06** Committee Hearing 09:45
- **2019-03-20** Reported back, do pass, place on calendar 6 0 0 `committee-passage, committee-passage-favorable`
- **2019-03-22** Second reading, passed, yeas 44 nays 0 `reading-2, passage`
- **2019-03-25** Returned to House
- **2019-03-27** Signed by President
- **2019-03-28** Signed by Speaker
- **2019-03-28** Sent to Governor `executive-receipt`
- **2019-04-01** Signed by Governor 03/28 `executive-signature`
- **2019-04-02** Filed with Secretary Of State 03/29 `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/018c9d53-73c7-464d-a801-691f8757c4c4`. Confidence: reported (aggregated from official North Dakota legislature records).