北达科他开放300万美元自动化税收抵免申请：最高可抵设备成本15%
北达科他州商务部宣布开放2026年度自动化税收抵免申请。符合条件的一级产业企业可就合规设备支出申请最高15%的所得税抵免，全州总额上限300万美元；若申请总额超过上限，获批额度将按比例分配。合规的2026年购置或融资租赁须连同全部所需文件，在2027年2月2日中部时间下午5时前提交。未用完的抵免额可结转最多5个纳税年度，穿透实体可按权益比例在所有人之间分配。商务部表示，申请材料不全将不予受理；需补正的企业只有7个工作日的窗口提交补充信息，企业应预留最多3个工作日等待系统门户邀请。快递、安装、组装、培训、融资利息、销售税和可选保修等费用不得计入合规成本；融资租赁的以租赁开始时设备的公允市值为准。申请企业须先确认一级产业认证资质及产权转移日期；获批支出不得再用于计算其他州所得税抵免或扣除，但不影响另行申请销售税豁免。
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.
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图片来源：图片来源：Wikimedia Commons。图为 Bismarck 的北达科他州议会大厦实拍。
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