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Office of State Tax Commissioner, Cory Fong : State of North Dakota
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Property Tax Relief

 600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.2770 phone
  701.328.3700 fax
  800.638.2901 toll-free

Income Tax Incentives

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

Internship Employment Credit

An individual, estate, trust, partnership, corporation, or limited liability company is allowed an income tax credit for employing an individual under an internship program located in North Dakota. The credit is equal to 10% of the compensation paid to an intern. The compensation paid to up to five interns is eligible for the credit. An employer is allowed a maximum of $3,000 of credits for all taxable years combined.

To be eligible, an intern must be a college student majoring in a field related to the work to be performed and must be supervised and evaluated by the employer, and the internship must qualify for academic credit. Participation in a vocational technical education program meets the college requirement. In the case of a passthrough entity, such as a partnership or S corporation, the credit is passed through to its owners in proportion to their ownership interests.

  • [Reference: N.D.C.C. § 57-38-01.24]

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