Passed One ChamberFiled Apr 30, 2026
Sponsor: Jones
Latest Action
Passed 1st Reading
May 4, 2026
Summary
The bill adds tip earnings that must be reported to an employer as a deductible item when calculating North Carolina taxable income. It applies to any worker who receives tips and reports them under federal law. The change is intended to lower the state tax bill for tip earners beginning with the 2026 tax year.
AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.
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