Pursuant to North Dakota Century Code Section 54-35-26, enacted in, a variety of economic development tax incentives must be reviewed by a Legislative Management interim committee once in each six-year review cycle. The study is aimed at ensuring that economic development tax incentives are serving their intended purposes in a cost-effective and equitable manner. This memorandum has been provided to assist in the review of the agricultural commodity processing facility investment tax credit and provides an explanation of the incentive, the perceived goals of the Legislative Assembly in creating or altering the incentive, the outcome of past reviews of the incentive, and the data and testimony that will be required to conduct an effective analysis of the incentive.