Bill > SB2038

This bill modifies North Dakota law regarding how the tax commissioner can disclose information about tax incentives when requested by legislative leadership. Specifically, the bill expands the tax commissioner's ability to disclose the amount of tax incentives claimed or earned by a taxpayer when requested in writing by the chairman of the legislative management or a standing committee. The bill defines "tax incentive" broadly to include tax deductions, credits, and exemptions. However, the tax commissioner is still prohibited from disclosing the taxpayer's name or any other information that is otherwise protected from disclosure. The bill requires the tax commissioner to provide notice to taxpayers about the potential for such disclosures. Importantly, the bill will apply retroactively to tax incentives claimed or granted after December 31, 2024, meaning it will cover tax incentives going back to the beginning of 2025. This change aims to increase legislative oversight and transparency regarding tax incentives while maintaining protections for individual taxpayer privacy.

Budget and Finance

Legislative Management (Joint)

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo2038.html