North Dakota Tax Incentives
What to do when the Affordable Care Act Impacts Case Settlements:
The Benefits of an Accessibility-Focused Case Evaluation
A White Paper by Michael Fiore
One of the likely unintended consequences of the Affordable Care Act is that Special Need Trusts may be impacted due to settlement criteria that can be based on past, present, and future medical needs.
Teleseminars on Disability, Diversity, and the Changing Workforce. One hour of learning that can change the way that you think.
Tech Update: Read an article about the implications of 32-bit and 64-bit processors for Assistive Technology Solutions.
Looking for qualified candidates with disabilities?
A Job Board for job seekers with disabilities and the businesses looking to hire them.
North Dakota Tax Incentives
Page Contents
- Apprenticeships
- Assistive Technology Demonstrations
- Assistive Technology Financial Loan
- Beginning Entrepreneur Loan Guarantee Program
- Business Development Loan Program
- Department of Commerce Economic Development & Finance Division
- Development Fund
- Employment Services for Veterans
- Funding Assistive Technology
- Greater North Dakota Chamber
- Interagency Program for Assistive Technology
- Internship Employment Credit
- Main Street Program
- North Dakota AT4ALL – Equipment Rental Program
- North Dakota New Jobs Training Program
- North Dakota Tax Incentives for Business
- PACE Program
- Regional Offices – Division of Vocational Rehabilitation
- Renaissance Zones
- Services to Businesses – Division of Vocational Rehabilitation
- TrainND
- Used Assistive Technology Equipment Program
- Workforce 20/20
- Workforce Enhancement Grants
- Workforce Recruitment Credit
Apprenticeships
Registered Apprenticeship is a structured training program combining paid on-the-job training with related technical instruction in a highly skilled occupation. It is used for both non-union and union career opportunities.
The person being trained as an apprentice could be someone with a disability.
Assistive Technology Demonstrations
Assistive Technology demonstration centers, located in Fargo and Bismarck, are available to all North Dakota residents. At these centers, a consumer can learn about the equipment, try it out, and see what works best for him/her before deciding to purchase it. Their staff will give a consumer a demonstration of AT devices, or let him/her discover them at their own pace, free of charge.
Assistive Technology Financial Loan
IPAT's Assistive Technology Financial Loan program offers the people of North Dakota a financing option to help bridge the gap between resources and the need for assistive technology device and service purchases.
Assistive Technology Financial Loan Brochure RTF
Assistive Technology Financial Loan FAQ PDF
Assistive Technology Financial Loan Application PDF
Beginning Entrepreneur Loan Guarantee Program
The Beginning Entrepreneur Loan Guarantee Program offers assistance with business start-up financing by providing financial institutions with guaranty of a loan not to exceed $200,000 with this program.
Renovating a workspace to make it ADA compliant is a suitable use of this loan.
Loan Participation Application PDF
Business Development Loan Program
The Business Development Loan Program assists new and existing businesses to obtain loans that have a higher degree of risk than would normally be acceptable to a lending institution. It may be used to start or expand a new business or for refinancing.
An entrepreneur with a disability can start or grow a business with the proceeds from this loan.
Loan Participation Application PDF
Department of Commerce Economic Development & Finance Division
The North Dakota Department of Commerce Economic Development and Finance Division is charged with coordinating the state's economic development resources to attract, retain and expand wealth.
Development Fund
The fund provides "gap financing" through loans and equity investments not available from most conventional lenders and is available to any primary-sector business with the exception of production agriculture. The Development Fund also administers the Regional Rural Revolving Loan Fund, which provides funding for primary-sector projects located in a community of less than 8,000 in population or located more than five miles outside the city limits.
Development Fund Application PDF
Employment Services for Veterans
The Veterans’ Employment Team provides individualized services to help veterans overcome employment barriers and develop a plan for employment. The team is here to:
- Help put military skills and experience into understandable civilian terms.
- Guide veterans in their job search and develop an employment plan specifically for their needs.
- Provide up-to-date labor market information.
- Provide guidance for career and educational choices.
- Offer assistance and advice on developing an effective resume.
- Offer practical advice on taking the “stress” out of a job interview.
- Provide referrals to supportive resources.
Funding Assistive Technology
Interagency Program for Assistive Technology (IPAT) can help with the challenges of funding Assistive Technology. Its staff can walk a consumer through the various funding avenues to see which one best fits his/her needs. In addition, IPAT has funding programs that a consumer may benefit from when other sources do not work.
Greater North Dakota Chamber
The Greater North Dakota Chamber works to make North Dakota’s business climate the best in the nation.
Interagency Program for Assistive Technology
The Interagency Program for Assistive Technology (IPAT) is a non-profit organization that strives to bring assistive technology into the lives of all North Dakotans who need it. Its goal is to help a consumer bridge the gap between ability and disability using assistive technology. This is done through training, public awareness, demonstration, and one-on-one consultation.
Internship Employment Credit
An individual, estate, trust, partnership, corporation, or limited liability company is allowed an income tax credit for employing an individual under an internship program located in North Dakota. The credit is equal to 10% of the compensation paid to the intern. This credit is allowed for up to five interns employed at the same time. An employer is allowed no more than $3,000 of credits for all tax years.
An intern must be enrolled in a college or vocational technical education program majoring in a field related to the work to be performed, and must be supervised and evaluated by the employer.
The intern that is hired to earn this credit could be a person with a disability.
Main Street Program
The purpose of Dakota CDC Main Street Program is to encourage the creation and stability of small businesses in North Dakota. The Main Street Program may provide financing in participation with a local economic development entity to assist start up and/or emerging small businesses as well as support their job retention mission.
Some of the jobs retained to fulfill the mission of the program can be occupied by workers with disabilities.
North Dakota AT4ALL – Equipment Rental Program
North Dakota residents are welcome to take part in the Equipment Rental Program, a service that lets those with disabilities explore available assistive technology. Whether a consumer wants to try equipment before buying it, or needs to replace an assistive technology device that is being repaired, the equipment rental program has an answer.
North Dakota New Jobs Training Program
The North Dakota New Jobs Training Program offers incentives to primary sector businesses that are creating new employment opportunities through business expansion and relocation to the state by providing no-cost funding to help offset the cost of training new employees.
To qualify, a business must be in a primary sector industry and either be locating to the state or expanding employment in the state. The new jobs created must pay a minimum of $10 per hour plus benefits within the first 12 months of employment. Under the North Dakota New Jobs Training Program, a business obtains funds in the form of a loan, a repayable grant, or under a self-financing option.
Job seekers – including ones with disabilities – will benefit from the increase in employment possibilities brought about by this job training program.
New Jobs Training Program Workshop PDF
New Jobs Training Program Guide PDF
New Jobs Training Program Application PDF
North Dakota Tax Incentives for Business
This brochure will educate business owners on the variety of tax incentives offered in North Dakota.
North Dakota Tax Incentives for Business Brochure PDF
PACE Program
The PACE Fund helps communities expand their economic base by creating new jobs. The program has two elements:
- Participation by BND with a local lender in a community-based loan
- Participation by the PACE Fund with the local community to reduce the borrower’s interest rate
People with disabilities who are searching for employment could benefit from the job opportunities resulting from this program.
Loan Participation Application PDF
Regional Offices – Division of Vocational Rehabilitation
This web page has a list of Division of Vocational Rehabilitation’s regional offices in North Dakota, along with each office’s contact information.
Renaissance Zones
The objective of the Renaissance Zone program is to revitalize communities in North Dakota and encourage economical development through tax incentives. By offering state and local tax incentives for 5 years, both residents and business owners are provided with an incentive to invest in the community.
A positive outcome of investment could be more employment opportunities for the job seekers with disabilities who live in these areas.
Services to Businesses – Division of Vocational Rehabilitation
North Dakota’s Division of Vocational Rehabilitation services to businesses offers the following services to employers:
- Staffing Services
- Recruitment
- Retention
- Financial Incentives
- Accessibility Analysis
- Education and Awareness Training
Any legally operated and registered North Dakota business, non-profit organization, or government agency is eligible for DVR services. There are no costs associated with services except for those accommodations or modifications chosen as a result of DVR recommendations.
TrainND
The TrainND program expands opportunities for businesses in North Dakota by training a company’s employees to achieve more. Its comprehensive, customized adult learning and employee training enables North Dakota businesses to maintain a well-trained workforce to stay viable and competitive.
A worker benefiting from this program could be an employee with a disability who requires a skills’ upgrade to remain competitively employed.
Used Assistive Technology Equipment Program
The following activities can be done through the Used Assistive Technology Program:
- List your used equipment to sell, trade or donate
- Search for available used assistive technology
- Place want ads for items you are looking for
Workforce 20/20
Workforce 20/20 provides funding assistance to businesses to offset training costs for current and new employees when a business is new to the state, expanding employment in the state, introducing new industry technologies or production methods. The program targets primary sector businesses, although it is not exclusively limited to the primary sector, and provides direct reimbursements to businesses with a required match from the business.
Workforce 20/20 Application Instructions PDF
Workforce 20/20 Application PDF
Workforce Enhancement Grants
The Workforce Enhancement Grant Program provides funding for a demand driven response to workforce training needs through:
- Development of curriculum.
- Purchase of equipment and technology.
- Recruitment of participants.
- Training and certification for instructors (may not be used to supplant funding for current operations).
The person being trained through this program could be someone with a disability who needs vocational instruction to secure or retain employment.
Funding for Workforce Enhancement Grants is determined by the legislature on a biennial basis. All the forms and documents needed to apply for a grant can be found on the program’s web page.
Workforce Enhancement Grant Application PDF
Workforce Enhancement Grant Procedure Guide PDF
Workforce Recruitment Credit
An individual, estate, trust, partnership, corporation, or limited liability company is allowed an income tax credit for employing extraordinary recruitment methods to recruit and hire employees for hard-to-fill positions in North Dakota. The credit is equal to 5% of the compensation paid during the first 12 consecutive months to an employee hired to fill a hard-to-fill employment position, and is allowed in the first tax year following the tax year in which the employee completes the 12 consecutive month employment period. An unused credit may be carried forward up to four tax years.
One of the ways an employer can become eligible for this tax provision is by advertising open positions on a website that specializes in recruiting job candidates with disabilities.
