ND SB2281

Child care provider residents are entitled to a $3 per hour tuition and fee reduction at state higher education institutions for themselves or qualifying family members (spouse, child, sibling, or grandchild).

The state board of higher education shall calculate reductions twice yearly based on wage statements and notify institutions of required tuition adjustments.

Child care providers are entitled to an income tax credit equal to one-third of all wages earned while employed as a child care provider against their income tax liability under section 57-38-30.3.

Unused tax credits may be carried forward for up to three taxable years, but cannot exceed the taxpayer's income tax liability.

Individuals claiming the tuition reduction for any part of a taxable year are ineligible for the tax credit that same year; the act is effective for taxable years beginning after December 31, 2014.