All Roll Calls
Yes: 245 • No: 25
North DakotaSB 22822025 Regular SessionSenateWALLET
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.
Sponsored By: Kathy Hogan (Democratic)
Became Law
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Employer tax credit for child care help
For tax years starting on or after January 1, 2025, North Dakota employers can claim a child care tax credit. The credit equals a percent of what the employer pays or reimburses for care. Only the first $500 per qualifying employee each year counts toward the credit. The statute text shows an unclear percent ("thirtyfifty percent"). A qualifying employee must live in North Dakota. Employers must offer the same child care contribution opportunity to all employees with child care costs. Care must be from a licensed early childhood provider in North Dakota, or a similar provider within 10 miles of the state. The credit is nonrefundable, so it cannot exceed the North Dakota income tax you owe and cannot be carried to other years. Passthrough businesses allocate the credit to owners by ownership share. Claim the credit using forms from the Tax Commissioner.
Sponsors & Cosponsors
Sponsor
Kathy Hogan
Democratic • Senate
Cosponsors
Alisa Mitskog
Democratic • House
Emily O'Brien
Republican • House
Mark F. Weber
Republican • Senate
Mike Wobbema
Republican • Senate
Roll Call Votes
House vote • 4/24/2025
Second reading, passed as amended, yeas 80 nays 13
Yes: 80 • No: 13
Senate vote • 4/21/2025
Second reading, passed, yeas 47 nays 0
Yes: 47 • No: 0
House vote • 3/21/2025
Second reading, passed as amended, yeas 72 nays 12
Yes: 72 • No: 12
Senate vote • 2/6/2025
Second reading, passed, yeas 46 nays 0
Yes: 46 • No: 0
Actions Timeline
Filed with Secretary Of State 05/01
5/2/2025HouseSigned by Governor 04/30
5/1/2025SenateSent to Governor
4/29/2025SenateSigned by President
4/29/2025SenateSigned by Speaker
4/28/2025HouseSecond reading, passed as amended, yeas 80 nays 13
4/24/2025HouseConference committee report adopted
4/24/2025HouseReported back from conference committee, in place of, placed on calendar
4/21/2025HouseSecond reading, passed, yeas 47 nays 0
4/21/2025SenateConference committee report adopted
4/21/2025SenateReported back from conference committee, in place of, placed on calendar
4/18/2025SenateAppoint Rep. Hagert to replace Rep. D. Anderson on conference committee
4/16/2025HouseConference committee appointed Dockter Foss D. Anderson
4/1/2025HouseConference committee appointed Rummel Powers Marcellais
3/31/2025SenateRefused to concur
3/31/2025SenateReturned to Senate (12)
3/24/2025SenateSecond reading, passed as amended, yeas 72 nays 12
3/21/2025HouseAmendment adopted, placed on calendar
3/19/2025HouseReported back amended, do pass, amendment placed on calendar 9 4 1
3/18/2025HouseCommittee Hearing 10:00
3/12/2025HouseIntroduced, first reading, referred Finance and Taxation Committee
2/18/2025HouseReceived from Senate
2/7/2025HouseSecond reading, passed, yeas 46 nays 0
2/6/2025SenateReported back, do pass, place on calendar 6 0 0
2/5/2025SenateCommittee Hearing 10:00
1/27/2025Senate
Bill Text
Adopted by the Conference Committee
Adopted by the House Finance and Taxation Committee
Enrollment
INTRODUCED
SENATE BILL NO. 2282 with Conference Committee Amendments
SENATE BILL NO. 2282 with House Amendments
Related Bills
HB 1022 — AN ACT to provide an appropriation for defraying the expenses of the retirement and investment office.
SB 2018 — AN ACT to provide an appropriation for defraying the expenses of the department of commerce; to provide an appropriation to the attorney general; to provide an appropriation to the department of career and technical education; to provide an appropriation to the state fair association; to provide a contingent appropriation; to create and enact a new section to chapter 54-60 of the North Dakota Century Code, relating to department of commerce grant reporting requirements; to amend and reenact subsection 1 of section 10-30.5-02, sections 54-60-09, 54-60-19, 54-60-28, 54-60-29, 54-60-29.1, and 54-60-31 of the North Dakota Century Code, relating to the purpose of the North Dakota development fund, duties and talent strategy of the division of workforce development, the uncrewed aircraft systems program, the uncrewed aircraft systems program fund, the beyond visual line of sight uncrewed aircraft system program, and changing the name of the office of legal immigration to the global talent office; to authorize a Bank of North Dakota line of credit; to provide for a transfer; to provide an application; to provide an exemption; and to provide for a legislative management report.
SB 2323 — AN ACT to amend and reenact sections 57-51-15 and 57-51.1-07.5 of the North Dakota Century Code, relating to oil and gas gross production tax allocations and the state share of oil and gas tax allocations; to provide for a legislative management report; to provide an exemption; and to provide an effective date.
SB 2390 — AN ACT to create and enact three new sections to chapter 54-40.1 of the North Dakota Century Code, relating to a rural catalyst committee, grant program, and fund; to amend and reenact section 54-40.1-02 of the North Dakota Century Code, relating to definitions for regional planning councils; to provide an appropriation; and to provide for a transfer.
SB 2397 — AN ACT to create and enact a new subsection to section 57-51.1-03 of the North Dakota Century Code, relating to a limited exemption for development incentive wells; to amend and reenact sections 57-51-02.6, 57-51-05, and 57-51.1-01 of the North Dakota Century Code, relating to the temporary exemption for oil and gas wells employing a system to avoid flaring, an exemption from gross production tax for gas produced from certain enhanced oil recovery projects, and the definition of development incentive well; to provide an effective date; and to provide an expiration date.
SB 2370 — AN ACT to provide for a legislative management study regarding prescription drug transparency reporting under the federal drug discount program.