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ND HB1406
Bill
Status
Passed
4/11/2019
Primary Sponsor
Jon Nelson
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AI Summary
- Increases the income tax credit for employers hiring individuals with developmental disabilities or severe mental illness from 5% to 25% of up to $6,000 in annual wages paid per employee
- Requires employees to be certified by the Department of Human Services' vocational rehabilitation division as having a most significant disability, being eligible for services, and requiring customized employment for competitive integrated employment
- Limits the total credit to no more than 50% of the taxpayer's state income tax liability under North Dakota law
- Caps the program at 100 certified qualifying employees with applications processed in the order received
- Effective for the first two taxable years after December 31, 2018
Legislative Description
An income tax credit for the employment of individuals with developmental disabilities or severe mental illness; and to provide an effective date.
Last Action
Signed by Governor 04/10
4/11/2019
Committee Referrals
Finance and Taxation1/11/2019
Full Bill Text
No bill text available