Political Subdivision Taxation Committee

1401 § 1 Consider studying sales and use taxation application for purchases by contractors on behalf of an exempt entity

2057 § 1 Shall study the analysis of economic development tax incentives as provided in NDCC Section 54-35-26

2206 § 12 Shall conduct a study to develop a proposed transition plan for transferring the costs of operating social services programs from county property tax levies to general fund appropriations.  A proposed transition plan must include a timeline for the major milestones of the transition plan, considerations for the transition, estimated costs, a plan to require a property tax reduction for the amount of the budgeted savings brought about by the transfer of county social services costs to the state, a plan resulting in the elimination of the county social services levy under NDCC Section 50-06.2-05, and potential legislation to implement recommended changes.  The study must include consideration of the feasibility of implementing the proposed transition plan.

Receive annual reports from the Division of Community Services on renaissance zone progress (NDCC § 40-63-03)

Receive annual report from the Department of Commerce compiling reports from cities that have a renaissance zone included in a tax increment financing district (NDCC § 40-63-03(10))

Study the income tax reciprocity agreement between North Dakota and Montana, scheduled for renewal on January 1, 2016, including consideration of the number of individuals utilizing the agreement's optional provisions and the resulting fiscal impact on the income tax revenues of North Dakota and Montana - Legislative Management Chairman directive