AN ACT to create and enact a new section to chapter 57-38 and new subdivision to subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to an income tax credit for child care contributions provided by qualified employers; and to provide an effective date.

Increased the tax credit percentage from 30% to 50% of child care contributions made by qualified employers.

Raised the per-employee contribution limit from $500 to $1,000 for calculating the maximum credit.

Added a new definition for 'qualified employee' to specify that it applies to individuals employed by a qualified employer who claim the credit.

Updated the definition of 'aggregate child care contributions' to reflect the new $1,000 per employee limit instead of $500.