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Bill > HB1244
ND HB1244
ND HB1244The income tax credit for employment of individuals with developmental disabilities or severe mental illness; and to provide an effective date.
summary
Introduced
01/10/2023
01/10/2023
In Committee
03/09/2023
03/09/2023
Crossed Over
01/25/2023
01/25/2023
Passed
04/07/2023
04/07/2023
Dead
Signed/Enacted/Adopted
04/11/2023
04/11/2023
Introduced Session
68th Legislative Assembly
Bill Summary
AN ACT to amend and reenact section 57-38-01.16 of the North Dakota Century Code, relating to the income tax credit for employment of individuals with developmental disabilities or severe mental illness; and to provide an effective date.
AI Summary
This bill amends North Dakota's income tax credit for the employment of individuals with developmental disabilities or severe mental illness. It increases the credit from 5% to 25% of up to $6,000 in annual wages paid to qualifying employees, removes the limitation of the credit to the first 12 months of employment, and expands the credit to apply to the state's individual income tax. The bill also requires employers to obtain certification from the state's vocational rehabilitation division that the employee meets the eligibility criteria in order to claim the credit. The changes are effective for tax years beginning after December 31, 2022.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (1)
Last Action
Filed with Secretary Of State 04/11 (on 04/13/2023)
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