ND HB1227

Creates income tax credit for parents with qualifying children under age six attending participating child care facilities rated step two or higher, with credit amounts of 75% (step four), 50% (step three), or 25% (step two) of federal child care tax credit maximum.

Establishes income tax credit for child care providers employed six months or longer at licensed facilities who complete qualifying professional development programs, ranging from $750 (career level C-D) to $2,000 (career level H-J).

Allows employers to claim business-supported child care credit for expenditures up to $50,000 annually for facility construction/renovation/equipment, up to $5,000 per child for employee child care services, child care slot purchases, or donations to child care resource agencies.

Excess credits in all three programs may be carried forward up to five succeeding taxable years if they exceed current year tax liability.

Appropriates $8,000,000 to the department of human services for implementation during the biennium beginning July 1, 2015, with credits effective for taxable years beginning after December 31, 2014.