North Dakota Century Code Title 57. Taxation § 57-38-01.24. Internship employment tax credit

a. The intern must be an enrolled student in an institution of higher education or vocational technical education program who is seeking a degree or a certification of completion in a major field of study closely related to the work experience performed for the taxpayer;

b. The internship must be taken for academic credit or count toward the completion of a vocational technical education program;

c. The intern must be supervised and evaluated by the taxpayer; and

d. The internship position must be located in this state.

a. The tax credit under this section applies to a stipend or salary for not more than five interns employed at the same time.

b. A passthrough entity that is entitled to the credit under this section must be considered to be the taxpayer for purposes of calculating the credit. The amount of the allowable credit must be determined at the passthrough entity level. The total credit determined at the entity level must be passed through to the partners, shareholders, or members in proportion to their respective interests in the passthrough entity.