North Dakota
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.
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.
Don Larson is the North Dakota state director for the National Federation of Independent Business.
North Dakota
Scientists discover ancient river-dwelling mosasaur in North Dakota
Some 66 million years ago, a city bus-sized terrifying predator prowled a prehistoric river in what is now North Dakota.
This finding is based on the analysis of a single mosasaur tooth conducted by an international team of researchers from the United States, Sweden, and the Netherlands.
The tooth came from a prognathodontine mosasaur — a reptile reaching up to 11 meters long. This makes it an apex predator on par with the largest killer whales.
It shows that massive mosasaurs successfully adapted to life in rivers right up until their extinction.
Isotope analysis
Dating from 98 to 66 million years ago, abundant mosasaur fossils have been uncovered in marine deposits across North America, Europe, and Africa.
However, these marine reptile fossils have been rarely found in North Dakota before.
In this new study, the large mosasaur tooth was unearthed in a fluvial deposit (river sediment) in North Dakota.
Its neighbors in the dirt were just as compelling: a tooth from a Tyrannosaurus rex and a crocodylian jawbone. Interestingly, all these fossilized remains came from a similar age, around 66 million years old.
This unusual gathering — sea monster, land dinosaur, and river croc — raised an intriguing question: If the mosasaur was a sea creature, how did its remains end up in an inland river?
The answer lay in the chemistry of the tooth enamel. Using advanced isotope analysis at the Vrije Universiteit in Amsterdam, the team compared the chemical composition of the mosasaur tooth with its neighbors.
The key was the ratio of oxygen isotopes.
The mosasaur teeth contained a higher proportion of the lighter oxygen isotope than is typical for mosasaurs living in saltwater. This specific isotopic signature, along with the strontium isotope ratio, strongly suggests that the mosasaur lived in a freshwater habitat.
Analysis also revealed that the mosasaur did not dive as deep as many of its marine relatives and may have fed on unusual prey, such as drowned dinosaurs.
The isotope signatures indicated that this mosasaur had inhabited this freshwater riverine environment. When we looked at two additional mosasaur teeth found nearby, slightly older sites in North Dakota, we saw similar freshwater signatures. These analyses show that mosasaurs lived in riverine environments in the final million years before going extinct,” explained Melanie During, the study author.
Transformation of the Seaway
The adaptation occurred during the final million years of the Cretaceous period.
It is hypothesized that the mosasaurs were adapting to an enormous environmental shift in the Western Interior Seaway, the vast inland sea that once divided North America.
Increased freshwater influx gradually transformed the ancient sea from saltwater to brackish water, and finally to mostly freshwater, similar to the modern Gulf of Bothnia.
The researchers hypothesize that this change led to the formation of a halocline: a structure where a lighter layer of freshwater rested atop heavier saltwater. The findings of the isotope analyses directly support this theory.
The analyzed mosasaur teeth belong to individuals who successfully adapted to the shifting environments.
This transition from marine to freshwater habitats (reverse adaptation) is considered less complex than the opposite shift and is not unique among large predators.
Modern parallels include river dolphins, which evolved from marine ancestors but now thrive in freshwater, and the estuarine crocodile, which moves freely between freshwater rivers and the open sea for hunting.
Findings were published in the journal BMC Zoology on December 11.
North Dakota
North Dakota highway rollover crash caught on camera
-
Protesters interrupt Noem at House hearing
00:35
-
Rubio reverses directive on use of Calibri font
00:33
-
Time names Architects of AI as 2025 Person of the Year
00:38
-
Possible DUI crash injures nine students in California
00:19
-
Now Playing
North Dakota highway rollover crash caught on camera
00:27
-
UP NEXT
Nobel Peace Prize laureate Machado greets supporters
00:30
-
Maduro sings ‘Don’t Worry, Be Happy’ over U.S. threat
00:32
-
How Trump admin is preparing for World Cup tourists
01:26
-
Trump says U.S. seized tanker off coast of Venezuela
00:20
-
Met Gala co-chairs announced for 2026
00:14
-
Ukrainian naval drones strike Russian shadow tanker
00:24
-
Federal Reserve votes to cut interest rates
00:31
-
‘Shopaholic’ author Sophie Kinsella dies at age 55
00:27
-
Thousands of golden retrievers gather to break record
00:15
-
Car speeds down the taxiway at John Wayne Airport
00:22
-
Miami elects first Democrat mayor in over 30 years
00:24
-
Tourists may have to disclose social media history
00:41
-
Oreo to start selling sugar-free option in U.S.
00:26
-
Corporate Hollywood drama straight out of a movie
01:42
-
Crews search Moroccan building after deadly collapse
00:19
-
Protesters interrupt Noem at House hearing
00:35
-
Rubio reverses directive on use of Calibri font
00:33
-
Time names Architects of AI as 2025 Person of the Year
00:38
-
Possible DUI crash injures nine students in California
00:19
-
Now Playing
North Dakota highway rollover crash caught on camera
00:27
-
UP NEXT
Nobel Peace Prize laureate Machado greets supporters
00:30
North Dakota
Woman dies in Horace residential fire
HORACE, N.D. — A 64-year-old woman was found dead after a residential fire south of Horace on Tuesday evening, Dec. 9, according to a release from the Cass County Sheriff’s Office.
Authorities said the homeowner returned shortly before 7 p.m. and found the house filled with smoke. The Cass County Sheriff’s Office, Southern Valley Fire & Rescue, the West Fargo Fire Department, the North Dakota Highway Patrol and Sanford Ambulance responded.
Fire crews contained the blaze, and most of the damage appeared to be inside the structure, the release said. The woman’s name has not been released.
The cause of the fire remains under investigation.
Our newsroom occasionally reports stories under a byline of “staff.” Often, the “staff” byline is used when rewriting basic news briefs that originate from official sources, such as a city press release about a road closure, and which require little or no reporting. At times, this byline is used when a news story includes numerous authors or when the story is formed by aggregating previously reported news from various sources. If outside sources are used, it is noted within the story.
-
Alaska5 days agoHowling Mat-Su winds leave thousands without power
-
Politics1 week agoTrump rips Somali community as federal agents reportedly eye Minnesota enforcement sweep
-
Ohio1 week ago
Who do the Ohio State Buckeyes hire as the next offensive coordinator?
-
Texas6 days agoTexas Tech football vs BYU live updates, start time, TV channel for Big 12 title
-
News1 week agoTrump threatens strikes on any country he claims makes drugs for US
-
World1 week agoHonduras election council member accuses colleague of ‘intimidation’
-
Washington3 days agoLIVE UPDATES: Mudslide, road closures across Western Washington
-
Iowa4 days agoMatt Campbell reportedly bringing longtime Iowa State staffer to Penn State as 1st hire