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 $126,250,323, with specific allocations for salaries, operating expenses, and tax credits. Notably, the bill includes a new provision allowing the tax commissioner to transfer funds between the homestead tax credit and disabled veterans' tax credit line items if necessary, and it establishes a new and vacant full-time equivalent (FTE) pool, which the tax commissioner can request to transfer funds from.

Additionally, the bill amends section 57-01-04 of the North Dakota Century Code to adjust the salary of the state tax commissioner. The annual salary is increased from $131,705 to $141,082 through June 30, 2026, and then to $145,314 thereafter. The bill also includes a transfer of $1,761,168 from motor vehicle fuel tax revenue to the general fund to cover expenses related to the collection and administration of these taxes.

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