The North Dakota Department of Commerce announced this week that the Automation Tax Credit (ATC) Program Portal is now open for applications. The program is designed to support primary sector businesses that invest in automation to improve productivity, efficiency, and competitiveness in manufacturing and animal agriculture.
Authorized under N.D.C.C. § 57-38-01.41, the ATC allows eligible taxpayers to receive an income tax credit for the purchase or capital lease of machinery and equipment used to automate manufacturing or animal agricultural processes in the state. The program offers a credit of up to 15% of qualifying costs, with a total annual allocation of $3 million, including set-asides for first-time applicants and animal agricultural processors.
This year, the Department of Commerce emphasized that all applications must be fully completed and submitted with required supplemental documentation by 5 p.m. CT on Jan. 31, 2026. Applications needing clarification will receive a single seven-business-day window to provide additional information; failure to do so will result in denial of the affected invoice line items. Incomplete applications will not be processed.
Applicants are advised to allow up to three working days to receive a portal invitation before beginning the submission process. All materials, including Supplement A and supporting documentation, must be submitted through the Automation Tax Credit Program Portal by the stated deadline.
The program aims to incentivize investments in automation that strengthen North Dakota’s primary sector industries and enhance the state’s economic competitiveness.