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.

SB 2392 would prohibit public colleges and universities in North Dakota from requiring certain "prohibited submissions" (like mandatory statements about personal identity characteristics) or "prohibited training" (such as mandatory diversity workshops) as conditions for employment, admission, graduation, or state financial aid. The bill defines prohibited practices as those promoting differential treatment based on race, gender, sexual orientation, or other personal identity characteristics, including policies labeled "diversity, equity, and inclusion" (DEI). Exceptions apply for requirements under federal law, and institutions must report any federal-mandated submissions to the state board of higher education. The law would take effect in 2026, with the board conducting biennial compliance reviews.

SB 2303 would create an education savings account program in North Dakota, using state funds to help eligible families pay for approved educational expenses. Eligible students include K-12 residents who qualify for public school, with funds deposited by the Bank of North Dakota (80% of per-pupil funding). Parents would receive these funds for approved expenses like tuition at participating private schools, approved tutoring, textbooks, college costs, or educational technology, but must agree not to enroll children in public schools. The program requires participating schools to meet safety and nondiscrimination standards, and unused funds carry forward annually.