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)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Employers get child care tax credit
For tax years beginning after December 31, 2024, employers get a new North Dakota income tax credit for child care contributions. It covers 50% of the first $1,000 contributed per employee each year—a maximum credit of $500 per employee. Employers must give all employees with child care costs an equal chance to receive equal contributions. The care must help employees work for the employer. Providers must be licensed in North Dakota or be similar providers licensed in another state and located within 10 miles of North Dakota. Employers claim the credit for the year they contribute, using the Tax Commissioner's required forms and process. The credit cannot exceed the taxpayer's state income tax bill, and unused amounts cannot move to earlier or later years. For pass-through businesses, the credit is calculated at the business level and divided among owners based on their ownership shares.
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
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