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.

This bill expands the Tax Commissioner's authority to disclose taxpayer information when requested by legislative leaders, allowing them to share details about tax incentives claimed by individuals or businesses. The change strengthens legislative oversight by enabling the Tax Commissioner to reveal the amounts of tax deductions, credits, or exemptions claimed, while still protecting taxpayer names and other confidential data. The bill also clarifies that this authority applies retroactively to tax incentives granted after December 31, 2024.