Bill > HB1244

This bill creates a new income tax credit for North Dakota taxpayers who have children receiving home education, allowing parents to claim a tax credit for qualified educational expenses. The credit is limited to $1,000 per qualifying child per tax year for joint filers, and $500 per qualifying child for those filing separately. Qualified educational expenses include items directly used for home education such as books, tuition, supplementary materials, computers, electronic devices, software, and subscriptions. To be eligible, the child must be a dependent of the taxpayer, under 19 years old at the end of the tax year, and have received home education during the tax year. The tax credit cannot exceed the taxpayer's total tax liability, and taxpayers must claim the credit using a form prescribed by the tax commissioner. The bill will take effect for tax years beginning after December 31, 2024, meaning it will first apply to the 2025 tax year.

Budget and Finance

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1244.html