N.D. – A West Fargo lawmaker has introduced a bill that would establish a single state income tax rate in North Dakota.

State Rep. Kim Koppelman’s bill  calls for a 2% percent “flat tax” based on calculations from federal tax returns.

Koppelman says the bill would relieve the tax burden on low-income residents and says the bill gets rid of exemptions.

The bill will be heard in the House Finance and Taxation Committee.