1. A married couple filing a joint return under section 57 -38-30.3 is allowed a credit of not to exceed three hundred dollars per couple as determined under this section. The tax commissioner shall adjust the maximum amount of the credit under this subsection each taxable year at the time and rate adjustments are made to rate schedules under subdivision g of subsection 1 of section 57-38-30.3. 2. The credit under this section is the difference between the tax on the couple's joint North Dakota taxable income under the rates and income levels in subdivision b of subsection 1 of section 57-38-30.3 and the sum of the tax under the rates and income levels of subdivision a of subsection 1 of section 57-38-30.3 on the qualified income of the lesser-earning spouse, and the tax under the rates and income levels of subdivision a of subsection 1 of section 57 -38-30.3 on the couple's joint North Dakota taxable income, minus the qualified income of the lesser-earning spouse. 3. For a nonresident or part -year resident, the credit under this section must be adjusted based on the percentage calculated under subdivision f of subsection 1 of section
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