Bill
SB 2282
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.
69th Legislative Assembly (2025-26)
Introduced by Kathy Hogan and 4 co-sponsors
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