North Dakota legislation · 69th Legislative Assembly
North Dakota HB1244: A BILL for an Act to create and enact a new section to chapter 57-38 and a new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to a home education income tax credit for qualified educational expenses; and to provide an effective date.
Status: Failed, February 25, 2025
Relating to a home education income tax credit for qualified educational expenses; and to provide an effective date.
What the bill says
A bill for an Act to create and enact a new section to chapter 57-38 and a new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to a home education income tax credit for qualified educational expenses; and to provide an effective date.
From the engrossed text, January 27, 2025:
A BILL for an Act to create and enact a new section to chapter 57-38 and a new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to a home education income tax credit for qualified educational expenses; and to provide an effective date. BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA: SECTION 1. A new section to chapter 57-38 of the North Dakota Century Code is created and enacted as follows: Home education income tax credit for qualified educational expenses. 1. A taxpayer is allowed a credit against the tax imposed under section 57 - 38 - 30.3 in the amount of qualified educational expenses paid by the taxpayer for each qualifying child during the taxable year. 2. The amount of the credit under this section is limited to one thousand dollars per qualifying child per taxable year. In the case of a married individual filing a separate return, the credit under this section is limited to five hundred dollars per qualifying child per taxable year. 3. For purposes of this section: a. "Dependent" has the same meaning it has for federal income tax purposes. b. "Qualified educational expenses" means the amount expended for each qualifying child for items used directly for home education of the qualifying child, including books, tuition, supplementary …
Sponsors
- Mike Schatz (R, 39) · primary sponsor
- Mark Enget (R, 2)
- Donna Henderson (R, 15)
- Jared Hendrix (R, 10)
- Jeff Hoverson (R, 3)
- Daniel Johnston (R, 24)
- Andrew Marschall (R, 16)
- Michelle Powers (R, 46)
Latest actions
- : Second reading, failed to pass, yeas 15 nays 30
- : Reported back, do not pass, placed on calendar 5 1 0
- : Committee Hearing 10:00
- : Introduced, first reading, referred Finance and Taxation Committee
- : Received from House
- : Second reading, passed, yeas 65 nays 27
- : Amendment adopted, placed on calendar
- : Reported back amended, do pass, amendment placed on calendar 8 6 0
- : Committee Hearing 11:00
- : Introduced, first reading, referred Finance and Taxation Committee
Votes
- Final Passage (February 25, 2025): 15 yea, 30 nay, failed
- Final Passage (January 27, 2025): 65 yea, 27 nay, passed
Common questions
- What is HB1244?
- HB1244 is a bill in the North Dakota Legislature (69th Legislative Assembly): A BILL for an Act to create and enact a new section to chapter 57-38 and a new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to a home education income tax credit for qualified educational expenses; and to provide an effective date.
- What does HB1244 do?
- In its own words: A bill for an Act to create and enact a new section to chapter 57-38 and a new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to a home education income tax credit for qualified educational expenses; and to provide an effective date.
- What is the status of HB1244?
- Failed as of February 25, 2025. Latest action: Second reading, failed to pass, yeas 15 nays 30 (February 25, 2025).
- Who sponsored HB1244?
- Mike Schatz (R, 39), with 7 co-sponsors.
- Where is the official record for HB1244?
- On the North Dakota Legislature website: https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1244.html
Source: official North Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.