North Dakota 2025-2026 Regular Session

North Dakota House Bill HB1244 Compare Versions

Version 1 (Old)

Version 2 (New)

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	1	+	25.0405.02000
2	2		Sixty-ninth
3	3		Legislative Assembly
4	4		of North Dakota
5	5		Introduced by
6	6		Representatives Schatz, Henderson, Hendrix, Hoverson, D. Johnston, Marschall
7	7		Senators Enget, Powers
8	8		A BILL for an Act to create and enact a new section to chapter 57-38 and a new subdivision to
9	9		subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to a home
10	10		education income tax credit for qualified educational expenses; and to provide an effective date.
11	11		BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
12	12		SECTION 1. A new section to chapter 57-38 of the North Dakota Century Code is created
13	13		and enacted as follows:
14	14		Home education income tax credit for qualified educational expenses.
15	15		1.A taxpayer is allowed a credit against the tax imposed under section 57 - 38 - 30.3 in the
16	16		amount of qualified educational expenses paid by the taxpayer for each qualifying
17	17		child during the taxable year.
18		-	2.The amount of the credit under this section is limited to ~~one~~ thousand dollars per
	18	+	2.The amount of the credit under this section is limited to ten thousand dollars per
19	19		qualifying child per taxable year. In the case of a married individual filing a separate
20		-	return, the credit under this section is limited to five ~~hundred~~ dollars per qualifying ~~child~~
21		-	per taxable year.
	20	+	return, the credit under this section is limited to five thousand dollars per qualifying
	21	+	child per taxable year.
22	22		3.For purposes of this section:
23	23		a."Dependent" has the same meaning it has for federal income tax purposes.
24	24		b."Qualified educational expenses" means the amount expended for each
25	25		qualifying child for items used directly for home education of the qualifying child,
26	26		including books, tuition, supplementary materials, computers or similar electronic
27	27		devices, accessories for computers or similar electronic devices, and computer
28	28		software, applications, or subscriptions.
29		-	Page No. 1 25.0405.03000
30		-	ENGROSSED HOUSE BILL NO. 1244
31		-	FIRST ENGROSSMENT
	29	+	c."Qualifying child" means a student who is a dependent of the taxpayer, received
	30	+	home education under chapter 15.1 - 23 during the taxable year, and was under
	31	+	the age of nineteen at the end of the taxable year.
	32	+	Page No. 1 25.0405.02000
	33	+	HOUSE BILL NO. 1244
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	58	+	24 Sixty-ninth
53	59		Legislative Assembly
54		-	c."Qualifying child" means a student who is a dependent of the taxpayer, received
55		-	home education under chapter 15.1 - 23 during the taxable year, and was under
56		-	the age of nineteen at the end of the taxable year.
57	60		4.The credit under this section may not exceed the taxpayer's liability as determined
58	61		under this chapter for the taxable year.
59	62		5.To receive the tax credit provided under this section, a taxpayer shall claim the credit
60	63		in the form and manner prescribed by the tax commissioner.
61	64		SECTION 2. A new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota
62	65		Century Code is created and enacted as follows:
63	66		Home education income tax credit for qualified educational expenses under
64	67		section 1 of this Act.
65	68		SECTION 3. EFFECTIVE DATE. This Act is effective for taxable years beginning after
66	69		December 31, 2024.
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