This bill appropriates funds for the office of the tax commissioner and outlines state reimbursements for various tax credits, including the homestead tax credit, disabled veterans' tax credit, and primary residence credit, for the biennium from July 1, 2025, to June 30, 2027. The total appropriation amounts to $127,712,123, which includes adjustments for salaries, operating expenses, and capital assets. Notably, the bill introduces a new line item for one-time funding of $1,000,000 for property tax relief administration and allows for the transfer of funds between specific tax credit line items if necessary.

Additionally, the bill amends the salary of the state tax commissioner, increasing it to $141,082 through June 30, 2026, and to $145,314 thereafter. It also establishes limitations on the spending of funds from a new and vacant full-time equivalent (FTE) pool, while allowing the tax commissioner to request transfers to the salaries and wages line item. Furthermore, it permits the transfer of motor vehicle fuel tax revenue to the general fund to cover expenses related to tax collection and administration.

Statutes affected:
Prepared by the Legislative Council staff for House Appropriations Committee: 57-01-04
FIRST ENGROSSMENT: 57-01-04
Prepared by the Legislative Council staff for Senator Bekkedahl: 57-01-04
Prepared by the Legislative Council staff for Conference Committee: 57-01-04
Enrollment: 57-01-04