North Dakota § 57-38-01.38 Adoption tax credit

North Dakota Statutes

§ 57-38-01.38 — Adoption tax credit

North Dakota § 57-38-01.38

Title 57Taxation

Ch. 57-38Income Tax

This text of North Dakota § 57-38-01.38 (Adoption tax credit) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-38-01.38 (2026).

Text

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 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.

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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

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.