A BILL for an Act to create and enact a new section to chapter 57‑38 and a new subdivision to subsection 7 of section 57‑38‑30.3 of the North Dakota Century Code, relating to an income tax credit for contributions to qualified universities; to amend and reenact sections 15‑10‑48 and 15‑10‑49 of the North Dakota Century Code, relating to matching grants for the advancement of academics at higher education institutions under the control of the state board of higher education; to provide for the cancellation of appropriation authority; to provide for a legislative management report; to provide an effective date; and to provide an expiration date.