North Dakota Opens $3 Million Automation Tax Credit: Up to 15 Percent of Equipment Costs
The North Dakota Department of Commerce has opened applications for the 2026 automation tax credit. Certified primary-sector businesses can seek a state income-tax credit of up to 15 percent of eligible equipment costs, with a statewide cap of $3 million; if approved requests exceed the cap, awards will be prorated. Qualifying 2026 purchases or capital leases must be submitted with all required documents by 5 p.m. Central on February 2, 2027. Unused credit may generally be carried forward for as many as five tax years, and passthrough entities allocate the benefit among owners according to their interests. Commerce says incomplete submissions will not be processed, and applicants needing clarification have one seven-business-day window to supply requested information, and should allow as many as three working days to receive a portal invitation. Costs such as delivery, installation, assembly, training, financing interest, sales tax and optional warranties do not qualify; for a capital lease, the credit is based on the equipment's fair-market value when the lease begins. Applicants must first confirm primary-sector certification and the date title transferred. Approved expenditures cannot be used to calculate another state income-tax deduction or credit, though a separate sales-tax exemption remains available.
Published by GSM · USA (original Chinese edition)
Photo: 图片来源：Wikimedia Commons。图为 Bismarck 的北达科他州议会大厦实拍。
