---
type: "Bill"
title: "AN ACT to amend and reenact subsection 4 of section 57‑38‑01.28 and subdivision t of subsection 2 of section 57‑38‑30.3 of the North Dakota Century Code, relating to the marriage penalty credit and an income tax exclusion for social security benefits; and to provide an effective date."
description: "AN ACT to amend and reenact subsection 4 of section 57‑38‑01.28 and subdivision t of subsection 2 of section 57‑38‑30.3 of the North Dakota Century Code, relating to the marriage penalty credit and an income tax exclusion for social security benefits; and to provide an effective date."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "67S1"
identifier: "SB 2351"
citation: "North Dakota SB 2351 (67S1)"
classification: ["bill"]
subjects: ["INCOME TAX - SEE ALSO TAXATION", "SOCIAL SECURITY", "TAXATION"]
status: "enacted"
primary_sponsors: ["Dever", "Hogue", "Louser", "Nathe", "Schaible", "Steiner"]
version_count: 4
action_count: 16
vote_count: 0
first_action: "2021-11-09"
last_action: "2021-11-22"
source: "openstates"
source_identifier: "ocd-bill/39f37d17-e19a-4308-a0be-e623a1cfcbf3"
source_url: "http://www.legis.nd.gov/assembly/67-2021/special-session/bill-actions/ba2351.html"
source_hash: "50dd98b31efa0fd3a3b19851cba899aac28b8e81cb3545b3e28e825b4b5bc114"
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 SB 2351 (67S1) — AN ACT to amend and reenact subsection 4 of section 57‑38‑01.28 and subdivision t of subsection 2 of section 57‑38‑30.3 of the North Dakota Century Code, relating to the marriage penalty credit and an income tax exclusion for social security benefits; 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/67-2021/special-session/documents/21-1097-01000.pdf)
2. **Enrollment** (committee substitute) — [source](http://www.legis.nd.gov/assembly/67-2021/special-session/documents/21-1097-02000.pdf)
3. **Prepared by the Legislative Council staff for Senator Heckaman** (committee substitute) — [source](http://www.legis.nd.gov/assembly/67-2021/special-session/documents/21-1097-01002a.pdf)
4. **Prepared by the Legislative Council staff for Senator Heckaman (Marked Up)** (committee substitute) — [source](http://www.legis.nd.gov/assembly/67-2021/special-session/documents/21-1097-01002m.pdf)

## Sponsors

- Dever — primary (person)
- Hogue — primary (person)
- Louser — primary (person)
- Nathe — primary (person)
- Schaible — primary (person)
- Steiner — primary (person)

## Timeline

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

- **2021-11-09** Introduced, first reading, referred Joint Technical Corrections Committee `introduction`
- **2021-11-10** Committee Hearing 02:00
- **2021-11-10** Reported back, do pass, place on calendar 15 1 0 `committee-passage, committee-passage-favorable`
- **2021-11-11** Amendment proposed on floor `amendment-introduction`
- **2021-11-11** Amendment failed `amendment-failure`
- **2021-11-11** Second reading, passed, yeas 46 nays 1 `passage, reading-2`
- **2021-11-11** Received from Senate
- **2021-11-11** Introduced, first reading `introduction`
- **2021-11-11** Placed on calendar 15 1 0
- **2021-11-12** Second reading, passed, yeas 88 nays 0 `passage, reading-2`
- **2021-11-12** Returned to Senate
- **2021-11-12** Signed by Speaker
- **2021-11-12** Signed by President
- **2021-11-12** Sent to Governor `executive-receipt`
- **2021-11-12** Signed by Governor 11/12 `executive-signature`
- **2021-11-22** Filed with Secretary Of State 11/12 `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/39f37d17-e19a-4308-a0be-e623a1cfcbf3`. Confidence: reported (aggregated from official North Dakota legislature records).