North DakotaSB 20382025 Regular SessionSenate

AN ACT to amend and reenact subsection 17 of section 57-01-02 of the North Dakota Century Code, relating to the ability of the tax commissioner to make disclosures regarding taxpayers receiving tax incentives; and to provide for retroactive application.

Sponsored By: Legislative Management

Signed by Governor

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Legislative leaders gain tax incentive information

North Dakota’s tax commissioner can disclose tax incentive amounts only after a written request from specified legislative leaders. Eligible requesters are the Legislative Management chair and chairs of standing legislative committees. Disclosure covers amounts claimed or earned through tax deductions, credits, or exemptions. It cannot include taxpayer names or other information protected by state tax law. The commissioner must notify taxpayers about possible disclosure, using a method the commissioner chooses. The law applies retroactively to incentives claimed or granted after December 31, 2024.

Sponsors & Cosponsors

Sponsor

  • Legislative Management

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 183 • No: 0

Senate vote • 3/18/2025

Second reading, passed, yeas 46 nays 0

Yes: 46 • No: 0

House vote • 3/11/2025

Second reading, passed as amended, yeas 91 nays 0

Yes: 91 • No: 0

Senate vote • 1/10/2025

Second reading, passed, yeas 46 nays 0

Yes: 46 • No: 0

Actions Timeline

  1. Filed with Secretary Of State 03/25

    3/26/2025House
  2. Signed by Governor 03/24

    3/24/2025Senate
  3. Sent to Governor

    3/21/2025Senate
  4. Signed by President

    3/21/2025Senate
  5. Signed by Speaker

    3/20/2025House
  6. Second reading, passed, yeas 46 nays 0

    3/18/2025Senate
  7. Concurred

    3/18/2025Senate
  8. Returned to Senate (12)

    3/12/2025Senate
  9. Second reading, passed as amended, yeas 91 nays 0

    3/11/2025House
  10. Amendment adopted, placed on calendar

    3/7/2025House
  11. Reported back amended, do pass, amendment placed on calendar 13 0 1

    3/7/2025House
  12. Committee Hearing 10:00

    3/5/2025House
  13. Introduced, first reading, referred Finance and Taxation Committee

    2/13/2025House
  14. Received from Senate

    1/13/2025House
  15. Second reading, passed, yeas 46 nays 0

    1/10/2025Senate
  16. Reported back, do pass, place on calendar 6 0 0

    1/10/2025Senate
  17. Committee Hearing 10:30

    1/8/2025Senate
  18. Introduced, first reading, referred Finance and Taxation Committee

    1/7/2025Senate

Bill Text

  • Adopted by the House Finance and Taxation Committee

  • Enrollment

  • INTRODUCED

  • SENATE BILL NO. 2038 with House Amendments

Related Bills

Back to State Legislation