North Dakota 69-2025 Assembly Status: Enacted Bipartisan · 2 R · 1 D cosponsors

SB 2282 — Relating to an income tax credit for child care contributions provided by qualified employers; and to provide an effective date.

Last action — Filed with Secretary Of State 05/01

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 20, 2025. Enacted.

Signed by Governor Kelly Armstrong (Republican) on May 01, 2025.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 96% · high confidence

  • Enacted

    Current position in the legislative process.

  • 5 sponsors

    1 primary, 4 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (2 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

AN ACT to create and enact a new section to chapter 57-38 and new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax credit for child care contributions provided by qualified employers; and to provide an effective date.

Bill Text

What changed in the latest version

72 added · 73 removed

Plain-language change summary

The amendments to SB 2282 establish a new tax credit for qualified employers who contribute to child care costs for their employees. The credit is set at fifty percent of the total contributions made during the year, and it cannot exceed the employer's tax liability for that year. This change aims to support businesses in providing child care benefits, which can help attract and retain employees, ultimately benefiting the overall economy.

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Latest
25.1035.01005 Adopted by the Conference Committee Title.05000 April 17, 2025 Sixty-ninth Legislative Assembly of North Dakota PROPOSED AMENDMENTS TO SENATE BILL NO.
Sixty-ninth Legislative Assembly of North Dakota In Regular Session Commencing Tuesday, January 7, 2025 SENATE BILL NO.
2282 Introduced by Senators Hogan, Weber, Wobbema Representatives Mitskog, O'Brien In place of amendment (25.1035.01002) adopted by the House, Senate Bill No.
2282 (Senators Hogan, Weber, Wobbema) (Representatives Mitskog, O'Brien) AN ACT to create and enact a new section to chapter 57-38 and new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax credit for child care contributions provided by qualified employers;
2282 is amended by amendment (25.1035.01005) as follows:
A BILL for an Act to create and enact a new section to chapter 57-38 and new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax credit for child care contributions provided by qualified employers;
The total credit available with respect to each qualifying employeequalified employer is equal to thirtyfifty percent of the taxpayer's aggregate child care contributions toward child care costs of qualified employees paid during the taxable year in which the credit is claimed.
The total credit available with respect to each qualified employer is equal to fifty percent of the taxpayer's aggregate child care contributions paid during the taxable year.
A passthrough entity entitled to the credit under this section must be considered to be the taxpayer for purposes of this section and the amount of the credit allowed must be Page No.
A passthrough entity entitled to the credit under this section must be considered to be the taxpayer for purposes of this section and the amount of the credit allowed must be determined at the passthrough entity level.
1 25.1035.01005 Sixty-ninth Legislative Assembly determined at the passthrough entity level.
"Aggregate child care contributions" means the total amount of child care contributions made by a qualified employer to all qualified employees during the taxable year, limited to the first five hundredone thousand dollars in child care contributions per qualifyingqualified employee.
"Aggregate child care contributions" means the total amount of child care contributions made by a qualified employer to all qualified employees during the taxable year, limited to the first one thousand dollars in child care contributions per qualified employee.
f.
S.
B.
NO.
2282 - PAGE 2 f.
"Qualified employer" means an employer that, in the taxable year for which the employer claimed the credit under this section:
"Qualified employer" means an employer that, in the taxable year:
Page No.
SECTION 2.
2 25.1035.01005 Sixty-ninth Legislative Assembly SECTION 2.
Page No.
S.
3 25.1035.01005
B.
NO.
2282 - PAGE 3 ____________________________ ____________________________ President of the Senate Speaker of the House ____________________________ ____________________________ Secretary of the Senate Chief Clerk of the House This certifies that the within bill originated in the Senate of the Sixty-ninth Legislative Assembly of North Dakota and is known on the records of that body as Senate Bill No.
2282.
Senate Vote:
Yeas 47 Nays 0 Absent 0 House Vote:
Yeas 80 Nays 13 Absent 1 ____________________________ Secretary of the Senate Received by the Governor at ________M.
on _____________________________________, 2025.
Approved at ________M.
on __________________________________________________, 2025.
____________________________ Governor Filed in this office this ___________day of _______________________________________, 2025, at ________ o’clock ________M.
____________________________ Secretary of State
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Action History

  1. Filed with Secretary Of State 05/01

  2. Signed by Governor 04/30

  3. Sent to Governor

  4. Signed by President

  5. Signed by Speaker

  6. Second reading, passed as amended, yeas 80 nays 13

  7. Conference committee report adopted

  8. Reported back from conference committee, in place of, placed on calendar

  9. Second reading, passed, yeas 47 nays 0

  10. Conference committee report adopted

  11. Reported back from conference committee, in place of, placed on calendar

  12. Appoint Rep. Hagert to replace Rep. D. Anderson on conference committee

  13. Conference committee appointed Dockter Foss D. Anderson

  14. Conference committee appointed Rummel Powers Marcellais

  15. Refused to concur

  16. Returned to Senate (12)

  17. Second reading, passed as amended, yeas 72 nays 12

  18. Amendment adopted, placed on calendar

  19. Reported back amended, do pass, amendment placed on calendar 9 4 1

  20. Committee Hearing 10:00

  21. Introduced, first reading, referred Finance and Taxation Committee

  22. Received from Senate

  23. Second reading, passed, yeas 46 nays 0

  24. Reported back, do pass, place on calendar 6 0 0

  25. Committee Hearing 10:00

  26. Introduced, first reading, referred Finance and Taxation Committee

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 143 not signed on · 15 voted No

Sponsors (1)

Co-sponsors (4)

Not signed on (143)

143 members have not signed on to this bill.

Show all 143 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Final Passage

Passed 80 Yea · 13 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 681301
Democratic 11000
Unaffiliated 1000
Total 801301
% of votes cast 85%14%0%1%
How each member voted (94)
Member Party Vote
Olson — Yea
Brown, Collette Democratic Yea
Conmy, Liz Democratic Yea
Davis, Jayme Democratic Yea
Dobervich, Gretchen Democratic Yea
Finley-DeVille, Lisa Democratic Yea
Foss, Austin Democratic Yea
Hager, LaurieBeth Democratic Yea
Hanson, Karla Rose Democratic Yea
Ista, Zachary Democratic Yea
Mitskog, Alisa Democratic Yea
Schneider, Mary Democratic Yea
Anderson, Bert Republican Yea
Anderson, Dick Republican Yea
Anderson, Karen A. Republican Yea
Bahl, Landon Republican Yea
Beltz, Mike Republican Yea
Berg, Mike Republican Yea
Bolinske, Macy Republican Yea
Bosch, Glenn Republican Yea
Brandenburg, Mike Republican Yea
Brown, TJ Republican Yea
Christianson, Nels Republican Yea
Dockter, Jason Republican Yea
Dressler, Ty Republican Yea
Fegley, Clayton Republican Yea
Fisher, Jay Republican Yea
Frelich, Kathy Republican Yea
Grindberg, Karen Republican Yea
Grueneich, Jim Republican Yea
Hagert, Jared C. Republican Yea
Hatlestad, Patrick R. Republican Yea
Hauck, Dori Republican Yea
Headland, Craig Republican Yea
Heilman, Matthew Republican Nay
Heinert, Pat D. Republican Yea
Henderson, Donna Republican Nay
Hendrix, Jared Republican Yea
Holle, Dawson Republican Yea
Hoverson, Jeff Republican Nay
Johnson, Jorin Republican Yea
Johnston, Daniel Republican Nay
Jonas, Jim Republican Yea
Karls, Karen Republican Yea
Kasper, Jim Republican Not Voting
Kempenich, Keith Republican Yea
Kiefert, Dwight Republican Yea
Klemin, Lawrence R. Republican Yea
Koppelman, Ben Republican Yea
Lefor, Mike Republican Yea
Longmuir, Donald W. Republican Yea
Louser, Scott Republican Yea
Maki, Roger A. Republican Nay
Marschall, Andrew Republican Yea
Martinson, Bob Republican Yea
McLeod, Carrie Republican Yea
Meier, Lisa Republican Yea
Monson, David Republican Yea
Morton, Desiree Republican Nay
Motschenbacher, Mike Republican Yea
Murphy, Eric J. Republican Yea
Nathe, Mike Republican Yea
Nehring, Dennis Republican Nay
Nelson, Jon O. Republican Yea
Novak, Anna S. Republican Yea
O'Brien, Emily Republican Yea
Olson, Jeremy Republican Yea
Osowski, Doug Republican Nay
Ostlie, Mitch Republican Yea
Porter, Todd Republican Yea
Pyle, Brandy L. Republican Yea
Richter, David Republican Yea
Rios, Nico Republican Yea
Rohr, Karen M. Republican Yea
Ruby, Dan Republican Nay
Ruby, Matthew Republican Nay
Sanford, Mark Republican Yea
Satrom, Bernie Republican Yea
Schatz, Mike Republican Nay
Schauer, Austen Republican Yea
Schreiber-Beck, Cynthia Republican Yea
Steiner, Vicky Republican Yea
Stemen, Gregory Republican Yea
Swiontek, Steve Republican Yea
Toman, Nathan Republican Yea
Tveit, Bill Republican Yea
VanWinkle, Lori Republican Nay
Vetter, Steve Republican Yea
Vigesaa, Don Republican Yea
Vollmer, Daniel R. Republican Yea
Wagner, Scott Republican Yea
Warrey, Jonathan Republican Yea
Weisz, Robin Republican Yea
Wolff, Christina Republican Nay

Official roll call →

Final Passage

Passed 47 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 41000
Democratic 5000
Unaffiliated 1000
Total 47000
% of votes cast 100%0%0%0%
How each member voted (47)
Member Party Vote
van Oosting — Yea
Boschee, Josh Democratic Yea
Braunberger, Ryan Democratic Yea
Hogan, Kathy Democratic Yea
Marcellais, Richard Democratic Yea
Mathern, Tim Democratic Yea
Axtman, Michelle Republican Yea
Barta, Jeff Republican Yea
Beard, Todd Republican Yea
Bekkedahl, Brad Republican Yea
Boehm, Keith Republican Yea
Burckhard, Randy A. Republican Yea
Castaneda, Jose L. Republican Yea
Cleary, Sean Republican Yea
Clemens, David A. Republican Yea
Conley, Cole Republican Yea
Cory, Claire Republican Yea
Davison, Kyle Republican Yea
Dever, Dick Republican Yea
Dwyer, Michael Republican Yea
Enget, Mark Republican Yea
Erbele, Robert Republican Yea
Gerhardt, Justin Republican Yea
Hogue, David Republican Yea
Kessel, Greg Republican Yea
Klein, Jerry Republican Yea
Larson, Diane Republican Yea
Lee, Judy Republican Yea
Lemm, Randy D. Republican Yea
Luick, Larry Republican Yea
Magrum, Jeffery J. Republican Yea
Meyer, Scott Republican Yea
Myrdal, Janne Republican Yea
Patten, Dale Republican Yea
Paulson, Bob Republican Yea
Powers, Michelle Republican Yea
Roers, Kristin Republican Yea
Rummel, Dean Republican Yea
Schaible, Donald Republican Yea
Sickler, Jonathan Republican Yea
Sorvaag, Ronald Republican Yea
Thomas, Paul J. Republican Yea
Walen, Chuck Republican Yea
Wanzek, Terry M. Republican Yea
Weber, Mark F. Republican Yea
Weston, Kent Republican Yea
Wobbema, Mike Republican Yea

Official roll call →

Final Passage

Passed 72 Yea · 12 Nay · 10 Other
Party YeaNayPresentNot Voting
Republican 621109
Democratic 10001
Unaffiliated 0100
Total 7212010
% of votes cast 77%13%0%11%
How each member voted (94)
Member Party Vote
Olson — Nay
Brown, Collette Democratic Not Voting
Conmy, Liz Democratic Yea
Davis, Jayme Democratic Yea
Dobervich, Gretchen Democratic Yea
Finley-DeVille, Lisa Democratic Yea
Foss, Austin Democratic Yea
Hager, LaurieBeth Democratic Yea
Hanson, Karla Rose Democratic Yea
Ista, Zachary Democratic Yea
Mitskog, Alisa Democratic Yea
Schneider, Mary Democratic Yea
Anderson, Bert Republican Yea
Anderson, Dick Republican Yea
Anderson, Karen A. Republican Yea
Bahl, Landon Republican Not Voting
Beltz, Mike Republican Yea
Berg, Mike Republican Yea
Bolinske, Macy Republican Not Voting
Bosch, Glenn Republican Yea
Brandenburg, Mike Republican Yea
Brown, TJ Republican Yea
Christianson, Nels Republican Yea
Dockter, Jason Republican Yea
Dressler, Ty Republican Not Voting
Fegley, Clayton Republican Yea
Fisher, Jay Republican Yea
Frelich, Kathy Republican Yea
Grindberg, Karen Republican Not Voting
Grueneich, Jim Republican Not Voting
Hagert, Jared C. Republican Yea
Hatlestad, Patrick R. Republican Not Voting
Hauck, Dori Republican Yea
Headland, Craig Republican Yea
Heilman, Matthew Republican Nay
Heinert, Pat D. Republican Yea
Henderson, Donna Republican Nay
Hendrix, Jared Republican Yea
Holle, Dawson Republican Yea
Hoverson, Jeff Republican Nay
Johnson, Jorin Republican Yea
Johnston, Daniel Republican Yea
Jonas, Jim Republican Yea
Karls, Karen Republican Yea
Kasper, Jim Republican Yea
Kempenich, Keith Republican Yea
Kiefert, Dwight Republican Yea
Klemin, Lawrence R. Republican Yea
Koppelman, Ben Republican Yea
Lefor, Mike Republican Yea
Longmuir, Donald W. Republican Yea
Louser, Scott Republican Yea
Maki, Roger A. Republican Yea
Marschall, Andrew Republican Yea
Martinson, Bob Republican Yea
McLeod, Carrie Republican Yea
Meier, Lisa Republican Yea
Monson, David Republican Yea
Morton, Desiree Republican Nay
Motschenbacher, Mike Republican Yea
Murphy, Eric J. Republican Yea
Nathe, Mike Republican Yea
Nehring, Dennis Republican Nay
Nelson, Jon O. Republican Yea
Novak, Anna S. Republican Yea
O'Brien, Emily Republican Yea
Olson, Jeremy Republican Yea
Osowski, Doug Republican Nay
Ostlie, Mitch Republican Not Voting
Porter, Todd Republican Yea
Pyle, Brandy L. Republican Yea
Richter, David Republican Yea
Rios, Nico Republican Nay
Rohr, Karen M. Republican Yea
Ruby, Dan Republican Yea
Ruby, Matthew Republican Nay
Sanford, Mark Republican Yea
Satrom, Bernie Republican Yea
Schatz, Mike Republican Nay
Schauer, Austen Republican Yea
Schreiber-Beck, Cynthia Republican Yea
Steiner, Vicky Republican Not Voting
Stemen, Gregory Republican Yea
Swiontek, Steve Republican Yea
Toman, Nathan Republican Nay
Tveit, Bill Republican Yea
VanWinkle, Lori Republican Not Voting
Vetter, Steve Republican Yea
Vigesaa, Don Republican Yea
Vollmer, Daniel R. Republican Yea
Wagner, Scott Republican Yea
Warrey, Jonathan Republican Yea
Weisz, Robin Republican Yea
Wolff, Christina Republican Nay

Official roll call →

Final Passage

Passed 46 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 40001
Democratic 5000
Unaffiliated 1000
Total 46001
% of votes cast 98%0%0%2%
How each member voted (47)
Member Party Vote
van Oosting — Yea
Boschee, Josh Democratic Yea
Braunberger, Ryan Democratic Yea
Hogan, Kathy Democratic Yea
Marcellais, Richard Democratic Yea
Mathern, Tim Democratic Yea
Axtman, Michelle Republican Yea
Barta, Jeff Republican Yea
Beard, Todd Republican Yea
Bekkedahl, Brad Republican Yea
Boehm, Keith Republican Yea
Burckhard, Randy A. Republican Yea
Castaneda, Jose L. Republican Yea
Cleary, Sean Republican Yea
Clemens, David A. Republican Yea
Conley, Cole Republican Yea
Cory, Claire Republican Yea
Davison, Kyle Republican Yea
Dever, Dick Republican Yea
Dwyer, Michael Republican Yea
Enget, Mark Republican Yea
Erbele, Robert Republican Yea
Gerhardt, Justin Republican Yea
Hogue, David Republican Yea
Kessel, Greg Republican Not Voting
Klein, Jerry Republican Yea
Larson, Diane Republican Yea
Lee, Judy Republican Yea
Lemm, Randy D. Republican Yea
Luick, Larry Republican Yea
Magrum, Jeffery J. Republican Yea
Meyer, Scott Republican Yea
Myrdal, Janne Republican Yea
Patten, Dale Republican Yea
Paulson, Bob Republican Yea
Powers, Michelle Republican Yea
Roers, Kristin Republican Yea
Rummel, Dean Republican Yea
Schaible, Donald Republican Yea
Sickler, Jonathan Republican Yea
Sorvaag, Ronald Republican Yea
Thomas, Paul J. Republican Yea
Walen, Chuck Republican Yea
Wanzek, Terry M. Republican Yea
Weber, Mark F. Republican Yea
Weston, Kent Republican Yea
Wobbema, Mike Republican Yea

Official roll call →

Subjects

taxation labor
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Frequently asked questions

What does SB 2282 do?
AN ACT to create and enact a new section to chapter 57-38 and new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax credit for child care contributions provided by qualified employers; and to provide an effective date.
Who sponsors SB 2282?
SB 2282 is sponsored by Hogan, Kathy (Democratic), Weber, Mark F. (Republican), Wobbema, Mike (Republican), Rep. Mitskog, Alisa, and Emily O'Brien.
What is the current status of SB 2282?
This bill has been enacted into law. Introduced January 20, 2025. Enacted.
Where can I track SB 2282?
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