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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
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

An income tax credit is allowed to an individual, estate, trust, or corporation 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. The unused credit may be carried forward seven years.

Note: In the case of an individual, estate, or trust, for which there are two methods of calculating an income tax, this credit may or may not be beneficial because it is only allowed under the method found on Form ND-2 (for an individual) or Schedule 2 of Form 38 (for an estate or trust). Comparing the tax result under both methods is the only way to know if the credit will be beneficial.

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

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