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4. a. A resident individual, estate, or trust is entitled to a credit against the tax imposed under this section for the amount of income tax paid by the taxpayer for the taxable year by another state or territory of the United States or the District of Columbia on income derived from sources in those jurisdictions that is also subject to tax under this section. b. For an individual, estate, or trust that is a resident of this state for the entire taxable year, the credit allowed under this subsection may not exceed an amount equal to the tax imposed under this section multiplied by a ratio equal to federal adjusted gross income derived from sources in the other jurisdiction divided by federal adjusted gross income less the amounts under subdivisions a and b of subsection 2. c. For an individual, estate, or trust that is a resident of this state for only part of the taxable year, the credit allowed under this subsection may not exceed the lesser of the following: (1) The tax imposed under this chapter multiplied by a ratio equal to federal adjusted gross income derived from sources in the other jurisdiction received while a resident of this state divided by federal adjusted gross income derived from North Dakota sources less the amounts under subdivisions a and b of subsection 2. (2) The tax paid to the other jurisdiction multiplied by a ratio equal to federal adjusted gross income derived from sources in the other jurisdiction received while a resident of this state divided by federal adjusted gross income derived from sources in the other states. d. The tax commissioner may require written proof of the tax paid to another state. The required proof must be provided in a form and manner as determined by the tax commissioner. 5. Individuals, estates, or trusts that file an amended federal income tax return changing their federal taxable income figure for a year for which an election to file state income tax returns has been made under this section shall file an amended state income tax return to reflect the changes on the federal income tax return. 6. The tax commissioner may prescribe procedures and guidelines to prevent requiring income that had been previously taxed under this chapter from becoming taxed again because of the provisions of this section and may prescribe procedures and guidelines to prevent any income from becoming exempt from taxation because of the provisions of this section if it would otherwise have been subject to taxation under the provisions of this chapter. 7. A taxpayer filing a return under this section is entitled to the following tax credits: a. Family care tax credit under section 57-38-01.20. b. Renaissance zone tax credits under sections 40-63-04, 40-63-06, and 40-63-07. c. Agricultural business investment tax credit under section 57-38.6-03. d. Seed capital investment tax credit under section 57-38.5-03. e. Planned gift tax credit under section 57-38-01.21. f. Biodiesel fuel or green diesel fuel tax credits under sections 57-38-01.22 and 57-38-01.23. g. Internship employment tax credit under section 57-38-01.24. h. Workforce recruitment credit under section 57-38-01.25. i. Marriage penalty credit under section 57-38-01.28. j. Research and experimental expenditures under section 57-38-30.5. k. Geothermal energy device installation credit under section 57-38-01.8. l. Long-term care partnership plan premiums income tax credit under section 57-38-29.3. m. Employer tax credit for salary and related retirement plan contributions of mobilized employees under section 57-38-01.31. n. Income tax credit for passthrough entity contributions to private education institutions under section 57-38-01.7. o. Angel investor tax credit under section 57-38-01.26. Page No. 36