SB2305 — A BILL for an Act to create and enact a new section to chapter 57‑38 of the North Dakota Century Code, relating to a corporate income tax credit for reimbursement of employee child care expenditures; and to provide an effective date.

SB2305 — A BILL for an Act to create and enact a new section to chapter 57‑38 of the North Dakota Century Code, relating to a corporate income tax credit for reimbursement of employee child care expenditures; and to provide an effective date. · Informed CitizenryThis bill creates a new corporate income tax credit for corporations that reimburse employees for qualified child care expenditures. The credit amount is equal to the amount reimbursed by the corpo…Open in Informed Citizenry