Income Tax Incentives

Ag Commodity Processing Facility Investment Tax Credit

Angel Fund Investment Credit

Automation Credit

Biodiesel Tax Credits

Biomass, Geothermal, Solar, or Wind Energy Credit

Internship Employment Credit

Microbusiness Investment and Employment Credit

Research Expense Credit

Seed Capital Investment Credit

Wage & Salary Credit

Workforce Recruitment Credit

Certified Nonprofit Development Corporation Investment Credit

A corporation is allowed an income tax credit for buying membership in, paying dues to, or contributing to a certified nonprofit development corporation. The credit is equal to 25% of the qualifying payments, up to a maximum credit of $2,000. An unused credit may be carried forward up to seven tax years.

• [Reference: N.D.C.C. §§ 10-33-124 and 57-38-01.17]

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