25.0405.02001
Title.03000
Adopted by the Finance and Taxation
Committee
Sixty-ninth
January 22, 2025
Legislative Assembly
of North Dakota
Introduced by
Representatives Schatz, Henderson, Hendrix, Hoverson, D. Johnston, Marschall
Senators Enget, Powers
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 ten 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 thousand 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 materials, computers or similar electronic
Page No. 1 25.0405.02001
HOUSE BILL NO. 1244
PROPOSED AMENDMENTS TO
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19 Sixty-ninth
Legislative Assembly
devices, accessories for computers or similar electronic devices, and computer
software, applications, or subscriptions.
c."Qualifying child" means a student who is a dependent of the taxpayer, received
home education under chapter 15.1 - 23 during the taxable year, and was under
the age of nineteen at the end of the taxable year.
4.The credit under this section may not exceed the taxpayer's liability as determined
under this chapter for the taxable year.
5.To receive the tax credit provided under this section, a taxpayer shall claim the credit
in the form and manner prescribed by the tax commissioner.
SECTION 2. A new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota
Century Code is created and enacted as follows:
Home education income tax credit for qualified educational expenses under
section 1 of this Act.
SECTION 3. EFFECTIVE DATE. This Act is effective for taxable years beginning after
December 31, 2024.
Page No. 2 25.0405.02001
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