ND
North Dakota House Bill HB1244

North Dakota 2025-2026 Regular Session

North Dakota House Bill HB1244

Introduced
1/13/25  
Refer
1/13/25  
Report Pass
1/23/25  
Engrossed
1/28/25  
Refer
2/13/25  

Caption

A home education income tax credit for qualified educational expenses; and to provide an effective date.

Impact

The bill aims to promote home education by providing financial relief to families who choose this educational path. By defining 'qualified educational expenses' to include items such as books, tuition, and electronic devices, the bill positions itself as a supportive measure for families managing home education. The intended impact is to increase accessibility and reduce the financial burden on parents opting for home schooling, thereby potentially expanding the home education landscape in the state.

Summary

House Bill 1244 proposes the establishment of a home education income tax credit designed to assist families that provide home education for their children. This legislation allows taxpayers to claim a credit against their income tax liability for qualified educational expenses incurred for home education. The credit is set at a maximum of ten thousand dollars per qualifying child, incentivizing families to engage in home schooling and invest in educational resources.

Sentiment

The sentiment around HB 1244 appears to be mixed. Supporters argue that the bill will empower families by offering them financial assistance for educational expenses, thus validating their choice of home education. However, critics may express concerns regarding the implications of providing state financial support for home education, including equity issues for families who do not choose or cannot afford home education. Nonetheless, the overall sentiment leans towards a positive reception from those advocating for educational choice.

Contention

Notable points of contention surrounding HB 1244 arise from differing views on state involvement in home education financing. While proponents highlight the benefits of supporting families who undertake home schooling, opponents might argue that government-funded credits could lead to misuse or may not adequately support all educational needs. The debate also touches on the broader concerns of state influence in educational methods and the varying definitions of a quality education in a home setting.

Companion Bills

No companion bills found.

Previously Filed As

ND HB1504

An income tax credit for qualified brewers for barley purchases; to provide an effective date; and to provide an expiration date.

ND HB1383

The provision of an income tax credit for qualified compensation paid to an apprentice; and to provide an effective date.

ND SB2237

A child care income tax credit; and to provide an effective date.

ND HB1158

The homestead tax credit and income tax rates for individuals, estates, and trusts; to provide for a legislative management study; to provide for a legislative management report; to provide an appropriation; to provide an effective date; and to provide an expiration date.

ND HB1176

An adoption tax credit and a tax credit for contributions to a maternity home, child-placing agency, or pregnancy help center; and to provide an effective date.

ND HB1118

The marriage penalty credit; and to provide an effective date.

ND SB2066

The imposition of a flat income tax rate for individuals, estates, and trusts; to provide an effective date; and to provide an expiration date.

ND SB2357

A primary residence income tax credit; and to provide an effective date.

ND HB1549

Income tax relief; and to provide an effective date.

ND SB2369

A property tax credit for qualified parents of school-aged children who attend a nonpublic school or home education program; and to provide an effective date.

Similar Bills

No similar bills found.