EARNED INCOME TAX CREDIT (EITC)

North Dakota does not currently offer a state-level EITC.

Latest Legislative Action: In 2021, Gov. Doug Burgum signed H.B.1515, creating a temporary, nonrefundable EITC of $350 for individuals and $700 for couples filing jointly. The tax credit was only eligible for the 2021 and 2022 tax years; the credit expired afterward. 

• During the 2015 legislative session, lawmakers failed to pass a bill that would have instituted a state EITC at 10% of the federal credit.

CHILD TAX CREDIT (CTC)

North Dakota does not currently offer a state-level CTC.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

North Dakota does not currently offer a state-level CDCTC.