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Letter: A tax cut that fueled North Dakota’s Main Street

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Letter: A tax cut that fueled North Dakota’s Main Street


North Dakota has long been defined by its resilience and economic self-sufficiency, thanks to the vast network of small businesses. From the family farms to the local oil service companies, small businesses are the true economic engines of the state. A new law that cemented permanency of the 20% Small Business Deduction and other pro- small business tax relief is a critical victory for the heart of North Dakota’s economy, and it is a testament to the advocacy of leaders like Rep. Julie Fedorchak and Sens. John Hoeven and Kevin Cramer.

Of North Dakota businesses, 98.8% are small businesses. They employ over 57% of our state’s workforce, providing the jobs and services that sustain our communities. Many of these businesses are pass-through entities, where the profits of the business are taxed as personal income for the owner. Before Congress’ action, a massive tax hike loomed for over 33 million small business owners at the end of 2025. Making the 20% deduction permanent eliminated this threat, providing long-term certainty and stability for North Dakotan business owners.

Making this deduction permanent has been NFIB’s top federal legislative priority for nearly a decade. A study by EY shows exactly why this deduction is so critical for small businesses and the economy. The study found that the deduction will increase North Dakota’s economic activity by $226 million annually, resulting in the creation of 4,000 jobs each year.

This tax relief extends far beyond a single deduction. The legislation also made permanent marginal tax rate cuts first passed in the 2017 Tax Cuts and Jobs Act, preventing what could have been up to a 4% tax increase. Lower marginal rates free up business income that can be used for hiring, wages and benefits, expanding operations, and upgrading equipment.

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Additionally, the tax law provides relief through other vital pro-small business provisions. The increases to the Section 179 expensing cap and Section 168(k) bonus depreciation are particularly significant for a state like North Dakota. Our economy relies heavily on capital-intensive industries like agriculture and energy. For a farmer needing to purchase a new combine or an oil company buying a drilling rig, these expensing provisions allow them to deduct the cost of major purchases.

The new law also addresses the burdensome administrative side of business. By increasing reporting thresholds for forms 1099-K, 1099-NEC, and 1099-MISC small businesses gain much-needed relief from time-consuming paperwork related to independent contractors or digital payment systems. This reduces the time and resources small business owners must spend on compliance, allowing them to focus on growing their business and investing in their communities.

In the end, this law is more than a collection of tax code changes – it’s a pro-small business vote in support of North Dakota’s entrepreneurial spirit. For a state where self- reliance is a point of pride, providing tax certainty and reducing regulatory burdens is the most meaningful support a legislator can offer.

Fedorchak’s experience and dedication to these issues ensure that North Dakota’s small business community will have a voice that truly understands its needs, securing a prosperous future for our Main Streets for years to come.

North Dakota small businesses are grateful for the leadership of Fedorchak, Hoeven and Cramer. NFIB looks forward to building on this massive victory to make it easier for small businesses to grow and flourish.

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Don Larson is the North Dakota state director for the National Federation of Independent Business.





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The Democratic Spirit: Reflections on North Dakota History and the Declaration of Independence at 250 – America250

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The Democratic Spirit: Reflections on North Dakota History and the Declaration of Independence at 250 – America250


A state and national public forum comprising a lecture, and then a question-answer session. Kwame Anthony Appiah’s lecture commemorates the 250th anniversary of the Declaration of Independence and explore its enduring significance in American life. Appiah’s scholarship on ethics, identity, and cosmopolitanism offers a unique lens for examining democratic ideals in a diverse society. By connecting these themes to North Dakota’s historical narrative, the forum fosters civic engagement, intellectual discourse, and cultural understanding within our community.



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North Dakota

Gas prices rise slightly in North Dakota amid Iran conflict

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Gas prices rise slightly in North Dakota amid Iran conflict


FARGO — Drivers can expect to see a slight uptick in gas prices as a result of the Iran conflict.

As of Monday, March 2, the average for North Dakota is $2.65 a gallon. While that is a $0.13 increase from a month ago, it is significantly lower than prices a year ago.

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State humanities group receives funding for ‘America 250’ activities

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State humanities group receives funding for ‘America 250’ activities


GRAND FORKS – The Study ND, formerly Humanities North Dakota, has received $15,000 from the National Endowment for the Arts for a statewide theater and humanities initiative in recognition of the 250th anniversary of the founding of the United States.

This commemorative investment is meant to bring historical events and figures – such as the framers of the U.S. Constitution – to life through virtual and live performances that celebrate the nation’s history.

The grant, along with funding from private sources, has made it possible for The Study ND to host “America 250” activities after the organization sustained a considerable cut in funding from the National Endowment for the Humanities last year, according to Brenna Gerhardt, The Study ND executive director.

“We absorbed a 50% budget cut, resulting in a loss of $467,645 in funding,” Gerhardt said. “As a result, we had to significantly scale back our American 250 initiatives focused on American history and civics education.”

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Funds received from the National Endowment for the Arts will be used to present public readings, theatrical portrayals and guided discussions to encourage audience members to reflect on the nation’s founding in 1776 and on its democratic ideals, while engaging in contemporary conversations about civic life.

All of the programming in the series organized by The Study ND, titled “American Heroes,” will be livestreamed statewide.

In the grant application submitted to the National Endowment for the Arts, “we framed the project around a simple idea: democracy requires more than information, it requires citizens who can think historically, listen well, and argue in good faith,” Gerhardt said.

“This series uses living history performances to bring consequential figures into the room, then turns the room into a civic space through moderated dialogue and related public events. We define ‘heroism’ as civic courage under pressure, the willingness to contend with hard truths, and the capacity to enlarge a community’s moral imagination,” she said.

“The project does not ask audiences to agree on a single interpretation of a figure. It invites them to grapple with complexity together, and to connect the past to the responsibilities of the present.”

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When Gerhardt and her colleagues received the application for grant proposals from the National Endowment for the Arts, “we were already planning a line-up of America 250 events and it fit perfectly with what we were already planning, so then we just wrote the grant,” she said.

Private funds, including matching funds from the Bismarck-based Tom and Frances Leach Foundation, have also been provided for this project.

Details about all the events will probably be posted on the website

www.TheStudyND.org

in March, Gerhardt said.

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The America 250 events, which are planned to take place at Bismarck State College, are 5-6 p.m. July 8, “Reading of the Declaration of Independence, with John Adams,” and 6-7:30 p.m. July 9, “Alexander Hamilton Speaks,” both performed by William Chrystal.

The Living History programs are planned for 7-8:15 p.m. Sept. 17, “Thomas Paine,” performed by Doug Mishler, and Oct. 6, 7-8:15 p.m, “Frederick Douglass,” performed by Nathan Richardson. Both will be moderated by Susan Frontczak.

The performers Chrystal and Richardson live in Virginia, Frontczak in Colorado,and Mishler in Nevada.

Another program, “Hemingway and Gellhorn,” is set for Sept. 16-18 at Bismarck State College, Gerhardt said. “It is part of our broader Chautauqua/living history programming connected to America 250 … (and) will feature performances and discussion centered on Ernest Hemingway and Martha Gellhorn, using their lives and writing as a way to explore major questions about American identity, war reporting, public memory, and the stories we tell about freedom, conflict and responsibility.

“What I am excited about with this event is that it gives us a way to approach America 250 beyond founding-era material. In other words, it helps us show the American story is not just about 1776, but also about the generations that followed and how Americans wrestled with democracy, power, truth and moral courage.”

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This program “expands the initiative beyond commemoration into reflection, dialogue and interpretation, which is where the humanities are especially valuable,” she said. “It helps us reach audiences who may be drawn in through literature, journalism and performance, not only traditional history events.”

The Hemingway and Gellhorn program fits in with America 250 in that “it broadens the frame and adds depth to the larger effort.”

Gerhardt is hoping that these activities will give participants “a better understanding of all the debates and issues going on when our country was founded, and how those debates are continuing today,” she said, “and just to be more thoughtful and informed citizens.”

College students and members of the general public will also be invited to participate in a workshop aimed at teaching participants how to build a living history performance from primary sources and historical research.

Last year, The Study ND lost a substantial amount of funding – nearly $468,000, about half of its annual budget – from the National Endowment for the Humanities for its fiscal 2025 year.

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The loss of that much funding was discouraging, Gerhardt said. “Very much so, because we had a lot of activities planned for America 250 and we had to cancel a lot of them, or – like in this case – seek other funding, which we were lucky to get.”

The Study ND currently has four full-time employees, she said. “We eliminated a part-time marketing position after the cuts.”

A nonprofit organization, The Study ND provides civics, arts and cultural education programming. The organization’s programs – which include online classes, book talks, lectures and more – reached about 24,000 people in 2024, Gerhardt told the North Dakota Monitor in April 2025.

During the summer, the organization hosts a civics education program for high school and middle school social studies teachers, she said.





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