EnactedFiled Mar 25, 2025
Sponsor: Tom McInnis (R)
Latest Action
Ch. SL 2026-31
Jul 2, 2026
Summary
SB 595 updates a wide range of North Carolina revenue statutes. It changes how adjusted gross income, net operating losses, and estate/trust taxes are calculated, requires partnership adjustments to follow federal audit outcomes, and creates new taxes on short‑term car rentals, remote sales, vapor products, and certain motor fuels. The changes affect individuals, businesses, partnerships, landlords, and transportation providers and take effect mainly in 2025.
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