North Dakota legislation · 69th Legislative Assembly
North Dakota SB2038: AN ACT to amend and reenact subsection 17 of section 57-01-02 of the North Dakota Century Code, relating to the ability of the tax commissioner to make disclosures regarding taxpayers receiving tax incentives; and to provide for retroactive application.
Status: Signed into law, March 26, 2025
Relating to the ability of the tax commissioner to make disclosures regarding taxpayers receiving tax incentives; and to provide for retroactive application.
What the bill says
An act to amend and reenact subsection 17 of section 57-01-02 of the North Dakota Century Code, relating to the ability of the tax commissioner to make disclosures regarding taxpayers receiving tax incentives; and to provide for retroactive application.
From the enrolled text, March 20, 2025:
AN ACT to amend and reenact subsection 17 of section 57-01-02 of the North Dakota Century Code, relating to the ability of the tax commissioner to make disclosures regarding taxpayers receiving tax incentives; and to provide for retroactive application. SECTION 1. AMENDMENT. Subsection 17 of section 57-01-02 of the North Dakota Century Code is amended and reenacted as follows: 17. Upon receipt of a written request from the chairman of the legislative management or the chairman of a standing committee of the legislative assembly, the tax commissioner shall disclose the amount of any tax deduction or creditincentive that was claimed or earned by a taxpayer. For purposes of this subsection, a "tax incentive" includes a tax deduction, credit, or exemption. This subsection does not authorize disclosure of the taxpayer's name or any other information prohibited from disclosure under title 57. The tax commissioner shall provide notice to taxpayers of possible disclosure under this subsection, in a manner as prescribed by the tax commissioner. SECTION 2. RETROACTIVE APPLICATION. This Act applies retroactively to tax incentives claimed or granted after December 31, 2024. S. B. NO. 2038 - PAGE 2 ____________________________ ____________________________ President of the Senate Speaker of the House ____________________________ ____________________________ Secretary of the Senate Chief Clerk of the House This certifies that the within bill originated in the Senate of …
Sponsors
- Management, Legislative (I) · primary sponsor
Latest actions
- : Filed with Secretary Of State 03/25
- : Signed by Governor 03/24
- : Sent to Governor
- : Signed by President
- : Signed by Speaker
- : Second reading, passed, yeas 46 nays 0
- : Concurred
- : Returned to Senate (12)
- : Second reading, passed as amended, yeas 91 nays 0
- : Amendment adopted, placed on calendar
Votes
- Final Passage (March 18, 2025): 46 yea, 0 nay, passed
- Final Passage (March 11, 2025): 91 yea, 0 nay, passed
- Final Passage (January 10, 2025): 46 yea, 0 nay, passed
Common questions
- What is SB2038?
- SB2038 is a bill in the North Dakota Legislature (69th Legislative Assembly): AN ACT to amend and reenact subsection 17 of section 57-01-02 of the North Dakota Century Code, relating to the ability of the tax commissioner to make disclosures regarding taxpayers receiving tax incentives; and to provide for retroactive application.
- What does SB2038 do?
- In its own words: An act to amend and reenact subsection 17 of section 57-01-02 of the North Dakota Century Code, relating to the ability of the tax commissioner to make disclosures regarding taxpayers receiving tax incentives; and to provide for retroactive application.
- What is the status of SB2038?
- Signed into law as of March 26, 2025. Latest action: Filed with Secretary Of State 03/25 (March 26, 2025).
- Who sponsored SB2038?
- Management, Legislative (I).
- Where is the official record for SB2038?
- On the North Dakota Legislature website: https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo2038.html
Source: official North Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.