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ND: Income Tax Credit

January 1 All day

Relates to an income tax credit for qualified compensation paid to an apprentice; provides that a taxpayer is entitled to a credit against income tax liability for qualified compensation paid to an individual who is an apprentice in an apprenticeship program or an individual who is a registered apprentice electrician and is employed in the State by the taxpayer; specifies qualifications for the credit.

ND House Bill 1383 (2023)

Topics

Employment Relationship and Wage and Hour
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