Differences in the description of a proposed North Dakota ballot initiative that would reduce the state's income tax rates on corporations and individuals.

The first description was listed at the top of initiative petitions that were circulated among North Dakotans. The second is what will be printed on the November ballot when voters decide whether to approve the income tax cuts.

The second description was written after the measure's supporters, as well as Secretary of State Al Jaeger and Attorney General Wayne Stenehjem, became aware of drafting errors in the measure that provided a lesser tax cut to some taxpayers, and increased the tax benefit for others. The Tax Department estimates the errors would affect fewer than 400 taxpayers.

- Associated Press

PETITION DESCRIPTION: This initiated measure would amend sections 57-38-30 and 57-38-30.3 of the North Dakota Century Code by lowering the state corporate income tax rates by 15 percent and the adjusted state individual income tax rates by 50 percent for tax years beginning after Dec. 31, 2008.

BALLOT DESCRIPTION: This initiated statutory measure would amend sections 57-38-30 and 57-38-30.3 of the North Dakota Century Code. This initiated measure would amend sections 57-38-30 and 57-38-30.3 of the North Dakota Century Code for tax years beginning after Dec. 31, 2008, by lowering the state corporate income tax rates by 15 percent, and the adjusted state income tax rates by 50 percent, except for one taxpayer bracket where the reduction would be 45 percent, and for two other brackets where some income would not be taxed.