The new changes are what account for the anticipated drop in income tax earnings in the state. Those making under that amount already pay no state income tax, according to State Tax Commissioner’s Office Associate Director Matt Peyerl. This comes out to be one in three North Dakotans who already do not pay state personal income tax, according to Rep. Jared Hagert, R-Emerado. ADVERTISEMENTThe tax changes come because North Dakota’s tax code is coupled with the federal government’s. “Our tax code is very simple because of the coupling to the federal tax code,” he said.