A BILL for an Act to create and enact a new section to chapter 57-38 and a new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to a home education income tax credit for qualified educational expenses; and to provide an effective date.

HB 1244 would create a North Dakota income tax credit for parents who home-educate their children. It allows taxpayers to claim a credit of up to $10,000 per qualifying child annually (or $5,000 for married filers filing separately) for qualified educational expenses like books, tuition, computers, and software. To qualify, the child must be a dependent under 19, home-educated under North Dakota law, and the expenses must be directly related to home education. The credit would apply to taxable years beginning after December 31, 2024, and cannot exceed the taxpayer’s total income tax liability. This bill directly affects North Dakota parents who homeschool their children and choose to claim this tax benefit.