North Dakota Enacts Child Care Contribution Income Tax Credit for Employers

The North Dakota Governor signed a law creating a child care contribution income tax credit. The law includes: 1) creating an income tax credit for qualified employers; 2) providing that the total credit available for a qualified employer is equal to 50 percent of the employer’s aggregate child care contributions for the taxable year; and 3) capping the credit at $1,000 per employee. The law is effective for taxable years beginning after Dec. 31, 2024. [S.B. 2282, enacted 05/01/25]

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