The credit’s value should be set high enough to have an impact. I’d suggest $500 a year for individuals age 25 and under who have earned an associates’ degree within the previous 10 years; $1,500 a year for individuals 30 and younger who have earned a bachelors’ degree within the previous 10 years; and $2,500 a year for individuals age 35 and under who have earned a new graduate or professional degree within the previous 10 years.
The tax credit would be a rollover credit, meaning that unused credits could be used in future years. A rollover program would increase the affordability of the program without decreasing the overall long-term economic benefit offered to individuals.
The rollover credits would not expire but would be forfeited if the individual moved away. If the person returns, he/she could start accrue credits once again per the criteria.
Gawrylow is the state policy director at Americans for Prosperity of North Dakota.
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