HB1235 — A BILL for an Act to create and enact a new section to chapter 57‑38 and a new subdivision to subsection 2 of section 57‑38‑30.3 of the North Dakota Century Code, relating to a corporate income tax credit and an employer deduction for reimbursement of employee child care expenditures; and to provide an effective date.

HB1235 — A BILL for an Act to create and enact a new section to chapter 57‑38 and a new subdivision to subsection 2 of section 57‑38‑30.3 of the North Dakota Century Code, relating to a corporate income tax credit and an employer deduction for reimbursement of employee child care expenditures; and to provide an effective date. · Informed CitizenryHB1235 creates a 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 corporation…Open in Informed Citizenry