# North Dakota SB 2282: 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.

North Dakota SB 2282, 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., is a 2025 Regular Session Senate bill sponsored by Kathy Hogan (Democratic); status signed, last action 2025-05-02 (Filed with Secretary Of State 05/01); PRIA reads it as touching household money (as of 2026-10-18).

- Canonical: https://policyrisk.com/state-bill/ND-SB2282-202501
- As of: 2026-10-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: North Dakota SB 2282
- State: North Dakota
- Session: 2025 Regular Session
- Title: 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.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-20
- Last action: 2025-05-02, Filed with Secretary Of State 05/01
- Sponsor: Kathy Hogan (Democratic)
- Cosponsors: 4
- Touches household money: yes
- Roll calls: 4 (245 yes, 25 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Employers get child care tax credit: benefit, medium. 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 eq…

## Sponsors and cosponsors

- Sponsor: Kathy Hogan (Democratic), Senate
- Cosponsor: Alisa Mitskog (Democratic), House
- Cosponsor: Emily O'Brien (Republican), House
- Cosponsor: Mark F. Weber (Republican), Senate
- Cosponsor: Mike Wobbema (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-24 | House | Second reading, passed as amended, yeas 80 nays 13 | pass | 80 | 13 |   |
| 2025-04-21 | Senate | Second reading, passed, yeas 47 nays 0 | pass | 47 | 0 |   |
| 2025-03-21 | House | Second reading, passed as amended, yeas 72 nays 12 | pass | 72 | 12 |   |
| 2025-02-06 | Senate | Second reading, passed, yeas 46 nays 0 | pass | 46 | 0 |   |

## Actions (26)

- 2025-05-02: Filed with Secretary Of State 05/01 (House)
- 2025-05-01: Signed by Governor 04/30 (Senate)
- 2025-04-29: Sent to Governor (Senate)
- 2025-04-29: Signed by President (Senate)
- 2025-04-28: Signed by Speaker (House)
- 2025-04-24: Second reading, passed as amended, yeas 80 nays 13 (House)
- 2025-04-24: Conference committee report adopted (House)
- 2025-04-21: Reported back from conference committee, in place of, placed on calendar (House)
- 2025-04-21: Second reading, passed, yeas 47 nays 0 (Senate)
- 2025-04-21: Conference committee report adopted (Senate)
- 2025-04-18: Reported back from conference committee, in place of, placed on calendar (Senate)
- 2025-04-16: Appoint Rep. Hagert to replace Rep. D. Anderson on conference committee (House)
- 2025-04-01: Conference committee appointed Dockter Foss D. Anderson (House)
- 2025-03-31: Conference committee appointed Rummel Powers Marcellais (Senate)
- 2025-03-31: Refused to concur (Senate)
- 2025-03-24: Returned to Senate (12) (Senate)
- 2025-03-21: Second reading, passed as amended, yeas 72 nays 12 (House)
- 2025-03-19: Amendment adopted, placed on calendar (House)
- 2025-03-18: Reported back amended, do pass, amendment placed on calendar 9 4 1 (House)
- 2025-03-12: Committee Hearing 10:00 (House)
- 2025-02-18: Introduced, first reading, referred Finance and Taxation Committee (House)
- 2025-02-07: Received from Senate (House)
- 2025-02-06: Second reading, passed, yeas 46 nays 0 (Senate)
- 2025-02-05: Reported back, do pass, place on calendar 6 0 0 (Senate)
- 2025-01-27: Committee Hearing 10:00 (Senate)
- 2025-01-20: Introduced, first reading, referred Finance and Taxation Committee (Senate)

## Bill text

- Adopted by the Conference Committee: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-01005m.pdf)
- Adopted by the House Finance and Taxation Committee: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-01002m.pdf)
- Enrollment: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-06000.pdf)
- INTRODUCED: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-01000.pdf)
- SENATE BILL NO. 2282 with Conference Committee Amendments: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-05000.pdf)
- SENATE BILL NO. 2282 with House Amendments: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-02000.pdf)

## Related bills

- 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 f… (signed)
- HB 1298: AN ACT to amend and reenact sections 39-06.1-06, 39-09-02, 39-09-04, and 39-09-07.1, and subsection 2 of section 40-05-06 of the North Dakota Century Code, rel… (signed)
- HB 1229: AN ACT to create and enact a new subdivision to subsection 2 of section 39-06.1-06 and section 39-10-71.1 of the North Dakota Century Code, relating to statuto… (signed)
- SB 2113: AN ACT to create and enact two new sections to chapter 50-06 of the North Dakota Century Code, relating to certified community behavioral health clinics and th… (signed)
- SB 2147: AN ACT to create and enact a new subsection to section 15-10-38.4, a new subsection to section 15-62.4-03, a new section to chapter 15-62.4, and a new subsecti… (signed)
- 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… (signed)

## Sources
- [Adopted by the Conference Committee (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-01005m.pdf)
- [Adopted by the House Finance and Taxation Committee (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-01002m.pdf)
- [Enrollment (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-06000.pdf)
- [INTRODUCED (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-01000.pdf)
- [SENATE BILL NO. 2282 with Conference Committee Amendments (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-05000.pdf)
- [SENATE BILL NO. 2282 with House Amendments (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1035-02000.pdf)

## Related
- [SB 2390: AN ACT to create and enact three new sections to chapter 54-40.1 of the North D…](https://policyrisk.com/state-bill/ND-SB2390-202501)
- [HB 1298: AN ACT to amend and reenact sections 39-06.1-06, 39-09-02, 39-09-04, and 39-09-…](https://policyrisk.com/state-bill/ND-HB1298-202501)
- [HB 1229: AN ACT to create and enact a new subdivision to subsection 2 of section 39-06.1…](https://policyrisk.com/state-bill/ND-HB1229-202501)
- [SB 2113: AN ACT to create and enact two new sections to chapter 50-06 of the North Dakot…](https://policyrisk.com/state-bill/ND-SB2113-202501)
- [SB 2147: AN ACT to create and enact a new subsection to section 15-10-38.4, a new subsec…](https://policyrisk.com/state-bill/ND-SB2147-202501)
- [SB 2018: AN ACT to provide an appropriation for defraying the expenses of the department…](https://policyrisk.com/state-bill/ND-SB2018-202501)
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Source: PRIA, https://policyrisk.com/state-bill/ND-SB2282-202501 (as of 2026-10-18).