N.D.C.C. § 57-38-01.38 — Adoption tax credit

1. A taxpayer is entitled to a credit against the income tax liability under section
57-38-30.3 for adoption expenses.
2. The credit is equal to ten percent of the federal adoption credit allowed under
section 23 of the Internal Revenue Code [26 U.S.C. 23] claimed by the taxpayer in the
current taxable year.
3. The credit allowed under this section may not exceed fifty percent of the taxpayer's
liability for tax under this chapter. Any credit amount exceeding fifty percent of the
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taxpayer's liability for the taxable year may be carried forward to each of the three
succeeding taxable years, subject to the limitation in this subsection.
57-38-01.39. Tax credit for contributions to a maternity home, child-placing agency, or
pregnancy help center.
1. A taxpayer is entitled to a credit against the income tax liability under section 57 -38-30
or 57 -38-30.3 for contributions made to a maternity home, child-placing agency, or
pregnancy help center.
2. Subject to the limitations in subsection 3, the credit is equal to the aggregate amount
of charitable contributions made by the taxpayer during the taxable year to a maternity
home, child-placing agency, or pregnancy help center.
3. The credit allowed under this section may not exceed fifty percent of the taxpayer's
liability for tax under this chapter or two thousand five hundred dollars, whichever is
less. Any credit amount exceeding the limitation in this subsection for the taxable year
may not be claimed as a carryback or carryforward.
4. 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. The amount of the total credit determined
at the passthrough entity level must be allowed to the partners, shareholders, or
members in proportion to their respective interests in the passthrough entity.
5. For purposes of this subsection:
a. "Child-placing agency" means a child-placing agency under chapter 50-12.
b. "Maternity home" means a nonprofit facility operating for the purpose of providing
shelter and care to a pregnant woman or parent of a child twelve months of age
or younger.
c. "Pregnancy help center" means a nongovernmental entity eligible for
disbursements pursuant to section 50-06-26.