ND SB2282

Creates a 50% income tax credit for employers who make child care contributions on behalf of employees, capped at the first $1,000 in contributions per qualified employee

Requires employers to offer equal child care contribution opportunities to all employees with child care costs to qualify for the credit

Credit cannot exceed tax liability and unused amounts cannot be carried back or forward to other tax years

Covers payments to licensed child care providers in North Dakota or within 10 miles of the state border

Effective for taxable years beginning after December 31, 2024; passed Senate 47-0 and House 80-13