ND
Rolling Conformity — Auto-Adopts OBBBA
2.5%
Top state income tax rate
low
SALT deduction impact
OBBBA in North Dakota: What You Need to Know
North Dakota uses rolling conformity with a low flat rate. OBBBA provisions flow through.
OBBBA Provision Impact for North Dakota Residents
| OBBBA Provision | Federal Impact | ND State Impact |
|---|---|---|
| Tip Income Exemption ($25k) | ✅ Exempt from federal income tax | 🔄 Likely follows federal — verify |
| Overtime Exemption | ✅ All OT exempt from federal tax | 🔄 May follow federal |
| SALT Cap ($40k married) | ✅ Deduct up to $40k on federal return | 🟢 Low benefit — low state/property taxes |
| Child Tax Credit ($2,500) | ✅ Federal CTC expanded | No direct state effect |
| Senior Deduction ($4,000) | ✅ Additional $4k deduction | 🔄 May apply at state level |
| Trump Accounts | ✅ $1,000 federal seed + tax-free growth | Federal program — state tax treatment varies |
Calculate Your North Dakota Tax Savings
Enter your income, tips, overtime, and family details to see your federal OBBBA savings.
Use the OBBBA Calculator →