23.0846.01000
Sixty-eighth
Legislative Assembly HOUSE BILL NO. 1343
of North Dakota
Introduced by
Representatives Koppelman, Dockter, Grueneich, Heilman
Senators Clemens, Kannianen, Paulson
1 A BILL for an Act to create and enact a new subsection to section 57-38-01.21 of the North
2 Dakota Century Code, relating to limiting tax credits for charitable gifts; and to provide an
3 effective date.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. A new subsection to section 57-38-01.21 of the North Dakota Century Code is
6 created and enacted as follows:
7 A taxpayer may not use a charitable gift as the basis for a credit claimed under this
8 section if:
9 a. The purpose of the charitable gift is to provide a scholarship; and
10 b. Receipt of the scholarship is conditioned on qualifications, characteristics, or
11 traits of the recipient designated by the taxpayer, other than a condition the
12 recipient of the scholarship be enrolled in an academic program or course
13 designated by the taxpayer.
14 SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
15 December 31, 2022.
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