Legislation: batch C — MO MS MT NC ND NE NH NJ NM NV

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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---
type: "Bill"
title: "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."
description: "Relating to the ability of the tax commissioner to make disclosures regarding taxpayers receiving tax incentives; and to provide for retroactive application."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "69"
identifier: "SB 2038"
citation: "North Dakota SB 2038 (69)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 18
vote_count: 3
first_action: "2025-01-07"
last_action: "2025-03-26"
source: "openstates"
source_identifier: "ocd-bill/e655acea-5ff4-4717-adca-f6937c070f66"
source_url: "https://ndlegis.gov/api/assembly/69-2025/data/bills.json"
source_hash: "8143c1133e3ed9a74c087b7136be04b118a3058f5d5c9ec2cb0379db3b9512dd"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nd"]
---
# North Dakota SB 2038 (69) — 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.
Relating to the ability of the tax commissioner to make disclosures regarding taxpayers receiving tax incentives; and to provide for retroactive application.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **INTRODUCED** (filed) — [source](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0095-01000.pdf)
2. **Enrollment** (committee substitute) — [source](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0095-03000.pdf)
## Votes
- Motion for Final Passage on SB 2038 — **46–0** (pass) · upper
- Motion for Final Passage on SB 2038 — **91–0** (pass) · lower
- Motion for Final Passage on SB 2038 — **46–0** (pass) · upper
## Sponsors
- Legislative Management — primary (organization)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2025-01-07** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2025-01-08** Committee Hearing 10:30
- **2025-01-10** Reported back, do pass, place on calendar 6 0 0 `committee-passage, committee-passage-favorable`
- **2025-01-10** Second reading, passed, yeas 46 nays 0 `passage, reading-2`
- **2025-01-13** Received from Senate
- **2025-02-13** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2025-03-05** Committee Hearing 10:00
- **2025-03-07** Reported back amended, do pass, amendment placed on calendar 13 0 1 `committee-passage, committee-passage-favorable`
- **2025-03-07** Amendment adopted, placed on calendar
- **2025-03-11** Second reading, passed as amended, yeas 91 nays 0 `passage, reading-2`
- **2025-03-12** Returned to Senate (12)
- **2025-03-18** Concurred
- **2025-03-18** Second reading, passed, yeas 46 nays 0 `passage, reading-2`
- **2025-03-20** Signed by Speaker
- **2025-03-21** Signed by President
- **2025-03-21** Sent to Governor `executive-receipt`
- **2025-03-24** Signed by Governor 03/24 `executive-signature`
- **2025-03-26** Filed with Secretary Of State 03/25 `introduction`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e655acea-5ff4-4717-adca-f6937c070f66`. Confidence: reported (aggregated from official North Dakota legislature records).