AN ACT to provide an appropriation for defraying the expenses of the office of the tax commissioner and for payment of state reimbursement under the homestead tax credit, disabled veterans' tax credit, and primary residence credit; to amend and reenact section 57-01-04 of the North Dakota Century Code, relating to the salary of the state tax commissioner; to provide an exemption; and to provide for a transfer.

Added $1,650,068 in enhancements to salaries and wages funding, increasing the total appropriation from $24,036,152 to $25,686,220.

Created a new 'New and vacant FTE pool' line item with $1,119,992 in enhancements, allowing the tax commissioner to request transfers to salaries.

Reduced homestead tax credit appropriation from $72,400,000 to $60,600,000 by $11,800,000.

Increased disabled veterans' tax credit appropriation from $18,745,000 to $29,400,000 by $10,655,000.

Eliminated the primary residence credit appropriation entirely, reducing it from $103,225,000 to $0.

Added Section 2 establishing rules for the new FTE pool and requiring transfer requests to follow guidelines from House Bill No. 1015.

Added Section 5 to amend and reenact N.D.C.C. 57-01-04, updating the state tax commissioner's salary schedule through June 30, 2026.