Education

HB 1244 would create a North Dakota income tax credit for parents who home-educate their children. It allows taxpayers to claim a credit of up to $10,000 per qualifying child annually (or $5,000 for married filers filing separately) for qualified educational expenses like books, tuition, computers, and software. To qualify, the child must be a dependent under 19, home-educated under North Dakota law, and the expenses must be directly related to home education. The credit would apply to taxable years beginning after December 31, 2024, and cannot exceed the taxpayer’s total income tax liability. This bill directly affects North Dakota parents who homeschool their children and choose to claim this tax benefit.

HB 1590 would create a pilot program allowing North Dakota parents to open student education services accounts for K-12 children. Parents could deposit up to $2,000 annually per child, with the Bank of North Dakota matching 50% of those deposits. Funds could cover authorized expenses like career courses, tutoring, mental health services, and approved educational materials, with unused funds rolling over yearly. The pilot, running 2025-2027 with $41.2 million in state funding, would close accounts if students leave the state or don't pursue higher education, requiring parent refunds for contributed amounts.

HB 1358 proposes creating a new legal framework for public charter schools in North Dakota. It would require the state education official to develop application processes, review charter requests, set annual limits (12 schools for 2025-26, increasing to 15 later), and manage funding based on student enrollment. The bill mandates charter schools to follow state assessments, prohibits charging tuition or licensing to others, and requires community representation on school boards. It also specifies that charter schools would receive state per-student funding but not local tax revenue, and would be eligible for federal funding.