The bill mandates a legislative management study on tribal land taxation during the 2025-26 interim. This study will focus on taxation issues concerning land owned by enrolled tribal members residing within tribal reservation boundaries in North Dakota. It aims to analyze various aspects, including federal law, judicial decisions regarding tribal taxation authority, state property tax exemptions for Native Americans, and the relationship between tribal sovereignty and state law.

At the conclusion of the study, the legislative management is required to report its findings and recommendations to the seventieth legislative assembly, along with any necessary legislation to implement those recommendations. This initiative seeks to address and clarify the complexities surrounding tribal land taxation in the state.