AN ACT to create and enact a new section to chapter 57-38 and new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax credit for child care contributions provided by qualified employers; and to provide an effective date.
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North Dakota offers a nonrefundable 50% employer tax credit on child care contributions, capped at $1,000 per employee ($500 max credit), effective for 2025+ tax years.
Filed with Secretary Of State 05/01
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