North Dakota Economic Policy Project, 2010. A state Earned Income Tax Credit (EITC) in North Dakota, modeled after the federal EITC, is an efficient way to help working families build a stronger financial future, to make North Dakota’s tax system more equitable, and to help communities thrive.
https://tcwf.wpengine.com/wp-content/uploads/2016/08/NorthDakotaEITC.pdf