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ND SB2038
Bill
Status
Passed
3/24/2025
Primary Sponsor
Legislative Management
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AI Summary
- Expands the tax commissioner's disclosure authority from only tax deductions and credits to all "tax incentives," which now includes deductions, credits, and exemptions
- Requires the tax commissioner to disclose tax incentive amounts claimed or earned by taxpayers upon written request from the chairman of legislative management or a standing committee chairman
- Taxpayer names and other information protected under Title 57 remain confidential and cannot be disclosed
- Tax commissioner must notify taxpayers of possible disclosure under this provision
- Applies retroactively to tax incentives claimed or granted after December 31, 2024; passed unanimously (Senate 46-0, House 91-0)
Legislative Description
The ability of the tax commissioner to make disclosures regarding taxpayers receiving tax incentives; and to provide for retroactive application.
Last Action
Filed with Secretary Of State 03/25
3/26/2025
Committee Referrals
Finance and Taxation2/13/2025
Finance and Taxation1/7/2025
Full Bill Text
No bill text available