Apprenticeship Tax Credit
10% of qualified apprentice compensation; no more than five apprentices at once. The...
10% of qualified apprentice compensation; no more than five apprentices at once.
4 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search North Dakota
10% of qualified apprentice compensation; no more than five apprentices at once. The...
10% of qualified apprentice compensation; no more than five apprentices at once.
15% of qualifying automation purchases or capital-lease value; statewide allocation may...
15% of qualifying automation purchases or capital-lease value; statewide allocation may reduce the award.
Project-specific credit/exemption under Renaissance Zone rules.
Project-specific credit/exemption under Renaissance Zone rules.
Regular method: 25% of the first $100,000 of research expenses above the base and 8% of the...
Regular method: 25% of the first $100,000 of research expenses above the base and 8% of the excess above $100,000.