North Dakota SB2282: 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.

What the bill says

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.

From the enrolled text, April 28, 2025:

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. SECTION 1. A new section to chapter 57-38 of the North Dakota Century Code is created and enacted as follows: Child care contribution credit. 1. A taxpayer that is a qualified employer is entitled to a credit against the income tax liability under section 57 - 38 - 30 or 57 - 38 - 30.3 as provided in this section. The total credit available with respect to each qualified employer is equal to fifty percent of the taxpayer's aggregate child care contributions paid during the taxable year. The credit must be claimed for the taxable year in which the child care contributions are made. 2. The credit allowed under this section may not exceed the liability for tax under this chapter. Any credit amount exceeding a taxpayer's liability for the taxable year may not be claimed as a carryback or carryforward. 3. A passthrough entity entitled to the credit under this section must be considered to be the taxpayer for purposes of this section and the amount of the credit allowed must be …

Read the full official text

Sponsors

• Kathy Hogan (D, 21) · primary sponsor
• Alisa Mitskog (D, 25)
• Emily O'Brien (R, 42)
• Mark Weber (R, 22)
• Michael Wobbema (R, 24)

Latest actions

1. May 2, 2025: Filed with Secretary Of State 05/01
2. May 1, 2025: Signed by Governor 04/30
3. April 29, 2025: Sent to Governor
4. April 29, 2025: Signed by President
5. April 28, 2025: Signed by Speaker
6. April 24, 2025: Second reading, passed as amended, yeas 80 nays 13
7. April 24, 2025: Conference committee report adopted
8. April 21, 2025: Reported back from conference committee, in place of, placed on calendar
9. April 21, 2025: Second reading, passed, yeas 47 nays 0
10. April 21, 2025: Conference committee report adopted

Votes

• Final Passage (April 24, 2025): 80 yea, 13 nay, passed
• Final Passage (April 21, 2025): 47 yea, 0 nay, passed
• Final Passage (March 21, 2025): 72 yea, 12 nay, passed
• Final Passage (February 6, 2025): 46 yea, 0 nay, passed

Common questions

What is SB2282?

SB2282 is a bill in the North Dakota Legislature (69th Legislative Assembly): 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.

What does SB2282 do?

In its own words: 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.

What is the status of SB2282?

Signed into law as of May 2, 2025. Latest action: Filed with Secretary Of State 05/01 (May 2, 2025).

Who sponsored SB2282?

Kathy Hogan (D, 21), with 4 co-sponsors.

Where is the official record for SB2282?

On the North Dakota Legislature website: https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo2282.html