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Read. Follow. Verify.North Dakota requires tax commissioner to disclose taxpayer incentive amounts upon legislative request
Last action · March 26, 2025: Filed with Secretary Of State 03/25
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What This Bill Does
Senate Bill 2038 requires the state tax commissioner to disclose the specific amounts of tax deductions, credits, or exemptions claimed or earned by individual taxpayers when requested in writing by the chairman of the or a legislative standing committee. The law applies retroactively to s claimed or granted after December 31, 2024, while maintaining confidentiality for the taxpayer's name and other protected information.
Lawmakers gain direct oversight powers to examine exact dollar amounts of state s claimed by specific taxpayers, while taxpayers face potential disclosure of their incentive amounts without their names being published.
- Senate Bill 2038 was introduced by Legislative Management at the request of the Taxation Committee during the Sixty-ninth Legislative Assembly of North Dakota. context
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Taxpayers receiving tax incentives
Taxpayers who claim deductions, credits, or exemptions may have the dollar amounts of those incentives disclosed to legislative leaders and must be given notice of potential disclosure.
Legislative Management and standing committees
Committee and legislative chairmen gain the explicit statutory right to request and receive specific dollar amounts for tax incentives claimed by taxpayers.
Tax Commissioner
The tax commissioner is required to process written requests for incentive disclosures and establish a method for notifying taxpayers.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Will my name be made public if lawmakers request my tax incentive information?
What types of tax incentives are subject to disclosure under this law?
Who is authorized to request these tax incentive disclosures?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
18 actions- Mar 26, 2025Filed with Secretary Of State 03/25
- Mar 24, 2025SenateEnrolledSigned by Governor 03/24
- Mar 21, 2025SenateEnrolledSent to Governor
- Mar 21, 2025SenateSigned by President
- Mar 20, 2025HouseSigned by Speaker
- Mar 18, 2025SenateFloorSecond reading, passed, yeas 46 nays 0
Show 12 earlier actions
- Mar 18, 2025SenateConcurred
- Mar 12, 2025SenateReturned to Senate (12)
- Mar 11, 2025HouseFloorSecond reading, passed as amended, yeas 91 nays 0
- Mar 7, 2025HouseCommitteeAmendment adopted, placed on calendar
- Mar 7, 2025HouseCommitteeReported back amended, do pass, amendment placed on calendar 13 0 1
- Mar 5, 2025HouseCommitteeCommittee Hearing 10:00
- Feb 13, 2025HouseIntroducedIntroduced, first reading, referred Finance and Taxation Committee
- Jan 13, 2025HouseReceived from Senate
- Jan 10, 2025SenateFloorSecond reading, passed, yeas 46 nays 0
- Jan 10, 2025SenateCommitteeReported back, do pass, place on calendar 6 0 0
- Jan 8, 2025SenateCommitteeCommittee Hearing 10:30
- Jan 7, 2025SenateIntroducedIntroduced, first reading, referred Finance and Taxation Committee
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Connected Entities
Sources
ndlegis.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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