This bill amends subsection 17 of section 57-01-02 of the North Dakota Century Code to clarify the tax commissioner's authority to disclose information regarding taxpayers who receive tax incentives. Specifically, it removes the term "deduction" from the definition of tax incentives and replaces it with a broader definition that includes "tax deduction, credit, or exemption." The bill stipulates that upon receiving a written request from the chairman of the legislative management or a standing committee, the tax commissioner must disclose the amount of any tax incentive claimed or earned by a taxpayer, while ensuring that the taxpayer's identity remains confidential.

Additionally, the bill mandates that the tax commissioner notify taxpayers about the potential for disclosure under this subsection. The effective date for this legislation is set for tax incentives awarded after July 31, 2025. This amendment aims to enhance transparency regarding tax incentives while protecting taxpayer privacy.

Statutes affected:
INTRODUCED: 57-01-02
PREFILED: 57-01-02