ND SB2057

Establishes ongoing legislative interim committee review of North Dakota's economic development tax incentives to ensure they achieve intended purposes cost-effectively and equitably.

Requires committees to analyze each incentive against seven criteria including goal achievement, unintended consequences, design improvements, complementary or duplicative effects, positive business influence, state economic impacts, and employment quality.

Mandates analysis of 19 specific tax incentives including renaissance zone credits, research expense credits, biodiesel fuel credits, seed capital investment credits, wage and salary credits, and manufacturing equipment exemptions, with each reviewed within a six-year rolling period.

By October 1st of odd-numbered years, committees must designate which incentives to analyze during that interim and create a plan ensuring all incentives receive complete analysis within six years.

Requires the Department of Commerce, Tax Commissioner, Economic Development Foundation, and other state agencies to provide requested data and analysis, with explanations of costs or restrictions if data cannot be obtained or shared.