AN ACT to create and enact 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 the employment of individuals with developmental disability or severe mental illness; to amend and reenact section 57‑38‑01.16 of the North Dakota Century Code, relating to an income tax credit for the employment of individuals with developmental disabilities or severe mental illness; and to provide an effective date.