A new deduction was created for a stillbirth. A taxpayer may claim the deduction in the year of the stillbirth and is equal to the amount of a personal exemption for a dependent for federal income tax purposes.The credit for investment and employment in a microbusiness was repealed.A new requirement to file returns and attachments electronically was established for businesses required to file ten or more Form W-2s or ten or more Form 1099s.The New Jobs Training Program was again limited to $2.5 million for the amount awarded by Job Service North Dakota for new agreements entered into for the two-year period beginning July 1, 2019.A change was made to the New Jobs Training Program to allow the program benefits to a non-primary sector business if certain conditions are met.The Veterans’ Postwar Trust Fund was added as an option to the individual income tax form to which an individual may make an optional contribution.The program also includes the requirement of increased job quality or productivity by a company which earns the credit. The amount of credits earned statewide is limited to $1 million per year. The automation income tax credit that existed for tax years 2013 through 2017 was reinstated for years 2019 through 2022. A credit is allowed for the purchase or lease of equipment for the purpose of automating a manufacturing process.The change to allow credits for direct contributions by individuals is only effective for tax years 20, unless extended. Prior to 2019, the credits were only available to individuals if the contribution was made by a passthrough entity. A separate tax credit is allowed for contributions to nonprofit private elementary schools, highs schools, and colleges. New tax credits were created contributions to nonprofit private schools in North Dakota.The tax credit available for for individual income tax is only effective for tax years 20, unless extended. A new tax credit was created for an employer which hires an employee certified to be developmentally disabled or chronically mentally ill.A deduction for a still birth was reinstated. The amount of the deduction was changed to be the amount of a personal exemption as provided for in 2017 federal law, as adjusted each year for inflation.A new deduction was created for the amount of reimbursement included in federal taxable income an individual received from an employer for expenses paid by an employer for higher education or career and technical education.The deduction is allowed for the portion of social security benefits included in federal taxable income for an individual with adjusted gross income of $50,000 or less ($100,000 or less if married filing joint return).
A new deduction was provided for social security benefits received by certain individuals.The deduction is allowed to the extent the benefits were included in federal taxable income. armed forces or reserves, Army National Guard, or Air National Guard. A new deduction was created for the amount of retirement benefits received by retired members of the U.S.
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