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North Dakota bill creates up to $1,000 income tax credit for home education expenses

Original title: A BILL for an Act to create and enact a new section to chapter 57-38 and a new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to a home education income tax credit for qualified educational expenses; and to provide an effective date.

Last action · February 25, 2025: Second reading, failed to pass, yeas 15 nays 30Sponsors: Mike Schatz and 7 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

North Dakota considered a measure to provide an income tax credit of up to $1,000 per for qualified home education expenses, effective for taxable years beginning after December 31, 2024.

Why it matters

Families providing home education could have reduced state income tax liability based on money spent on books, computers, and educational materials.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxpayers providing home education

Taxpayers educating a qualifying child at home are eligible to claim an income tax credit of up to $1,000 per child for approved educational expenses.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What is the maximum tax credit a family can receive per child for home education expenses?
The credit is limited to $1,000 per per taxable year, or $500 per child for married individuals filing separate returns.
What types of educational expenses qualify for the tax credit?
Qualified expenses include items used directly for home education, such as books, tuition, supplementary materials, computers, electronic accessories, software, applications, and subscriptions.
What are the age and schooling requirements for a qualifying child?
A must be a dependent of the taxpayer, under the age of nineteen at the end of the taxable year, and must have received home education under chapter 15.1-23 during the taxable year.

What else do you want to know?

News Coverage

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Where This Stands

This bill did not become law - Failed in the Senate.

Procedural history

10 actions
  1. Feb 25, 2025Senate
    Second reading, failed to pass, yeas 15 nays 30
  2. Feb 21, 2025SenateCommittee
    Reported back, do not pass, placed on calendar 5 1 0
  3. Feb 17, 2025SenateCommittee
    Committee Hearing 10:00
  4. Feb 13, 2025SenateIntroduced
    Introduced, first reading, referred Finance and Taxation Committee
  5. Jan 28, 2025Senate
    Received from House
  6. Jan 27, 2025HouseFloor
    Second reading, passed, yeas 65 nays 27
Show 4 earlier actions
  1. Jan 24, 2025HouseCommittee
    Amendment adopted, placed on calendar
  2. Jan 23, 2025HouseCommittee
    Reported back amended, do pass, amendment placed on calendar 8 6 0
  3. Jan 21, 2025HouseCommittee
    Committee Hearing 11:00
  4. Jan 13, 2025HouseIntroduced
    Introduced, first reading, referred Finance and Taxation Committee

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Hendrix, Jared, Marschall, Andrew, Powers, Michelle and 6 more
PersonHendrix, Jared“Representative cosponsoring the bill”Map →
PersonMarschall, Andrew“Representative cosponsoring the bill”Map →
PersonPowers, Michelle“Senator cosponsoring the bill”Map →
PersonSchatz, Mike“Representative who introduced the bill”Map →
PersonHoverson, Jeff“Representative cosponsoring the bill”Map →
PersonJohnston, Daniel“Representative cosponsoring the bill”Map →
PersonHenderson, Donna“Representative cosponsoring the bill”Map →
PersonEnget, Mark“Senator cosponsoring the bill”Map →
OrganizationNorth Dakota Century Code“Statutory code being amended by the bill”Map →

Sources

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 60)
  • Controversy50
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz35
    Current news / social attention level

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