ND HB1176

Establishes an adoption tax credit equal to 10 percent of the federal adoption credit claimed by the taxpayer, with a maximum of 50 percent of the taxpayer's tax liability and a 3-year carryforward provision for excess credits.

Creates a tax credit for charitable contributions to maternity homes, child placing agencies, or pregnancy help centers, capped at the lesser of 50 percent of tax liability or $2,500 with no carryback or carryforward allowed.

Defines "maternity home" as a nonprofit facility providing shelter and care to pregnant women or parents of children twelve months or younger.

Allows passthrough entities (partnerships, S-corporations, LLCs) to claim the contributions credit at the entity level with credit amounts distributed to partners, shareholders, or members proportionally.

Effective for taxable years beginning January 1, 2023.