ND HB1321

Establishes a $2,000 per student income tax credit for North Dakota residents with dependents attending approved nonpublic schools or meeting home education requirements.

Reduces the credit to $1,000 (50% reduction) for dependents attending nonpublic school or home education for at least one-half but less than the entire school year.

Denies the credit for dependents receiving nonpublic school or home education for less than one-half of the school year.

Allows excess credits that exceed tax liability to carry forward for up to three succeeding taxable years.

Effective for taxable years beginning after December 31, 2018.