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Office of State Tax Commissioner, Ryan Rauschenberger : State of North Dakota
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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

Income Tax Incentives

Ag Commodity Processing Facility Investment Tax Credit
Angel Fund Investment Credit
Automation Credit
Biomass, Geothermal, Solar, or Wind Energy Credit
Certified Nonprofit Development Corporation Investment Credit
Internship Employment Credit
Microbusiness Investment and Employment Credit
Research Expense Credit
Seed Capital Investment Credit
Wage & Salary Credit
Workforce Recruitment Credit

Biodiesel Tax Credits

Tax Credits for Producing or Blending Biodiesel or Green Diesel and for Crushing Soybeans or Canola

A corporation is allowed an income tax credit for adapting or adding equipment to retrofit a facility or to construct a new facility in North Dakota that either (1) produces or blends biodiesel fuel or green diesel fuel or (2) crushes soybeans or canola. The credit is equal to 10% of the direct costs incurred, and is allowed in each of five tax years, starting with the tax year in which the production, blending, or crushing begins. An unused credit may be carried forward up to five tax years. A corporation is allowed no more than $250,000 of credits for all tax years.

  • [Reference: N.D.C.C. 57-38-30.6]
  • A licensed fuel supplier of biodiesel fuel or green diesel fuel having at least a 5% blend is allowed an income tax credit for blending the fuel in North Dakota. The credit is equal to five cents for each gallon blended. An unused credit may be carried forward up to five tax years.

    A licensed seller of biodiesel fuel or green diesel fuel having at least a 2% blend is allowed an income tax credit for adapting or adding equipment to the seller's facility in North Dakota to enable it to sell the biodiesel or green diesel blend. The credit is equal to 10% of the direct costs incurred, and is allowed in each of five tax years, starting with the tax year in which the facility begins selling the biodiesel fuel or green diesel fuel. An unused credit may be carried forward up to five tax years. A seller is allowed no more than $50,000 of credits for all years.

    For the biodiesel and green diesel supplier and seller credits only: If the supplier or seller is a passthrough entity, such as a partnership or S corporation, the credit is passed through to the entity's owners in proportion to their respective interests in the entity.

  • [Reference: N.D.C.C. 57-38-01.22 and 57-38-01.23]

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