HB 11 North Carolina House · 2025-2026 Session

No Tax on Tips, Overtime, Bonus Pay.

HB 11 would allow North Carolina taxpayers to deduct overtime pay, up to $2,500 in bonus pay (defined as cash awards for workplace dedication), and reported tips from their taxable income. It applies to individuals and married couples filing jointly, with each spouse eligible for separate deductions. The bill specifically defines "bonus pay" to exclude tips and requires taxpayers to provide documentation to claim the deduction. This policy change would take effect for tax returns filed in 2025.

Issues: ✓ Budget & Taxes

Bill status died 1 of 4 stages cleared

Introduction

Jan 2025

Committee Review

Floor Vote

Governor

Introduced Jan 29, 2025 Last action Mar 11, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Filed → Edition 1 · 2 edits

MINOR

The bill text was reformatted with updated session dates and a new bill identifier, while the sponsor list was expanded to include additional representatives and a reference to the official website for a complete roster. No substantive policy changes regarding tax deductions, eligibility criteria, or financial amounts were made in this update.

TECHNICAL

The bill title and header were updated to reflect the new session date (January 30, 2025) and a revised internal bill number (H11-v-1).

The list of primary sponsors was expanded to include Representatives Bell, Chesser, and Paré, and a note was added directing users to the General Assembly website for a full list of sponsors.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 11, 2025

Committee

Re-ref Com On Finance

lower

Mar 11, 2025

Lower · Passed

Reptd Fav

lower

Feb 3, 2025

Committee

Re-ref to the Com on Commerce and Economic Development, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House

lower

Jan 30, 2025

Committee

Ref To Com On Rules, Calendar, and Operations of the House

lower

Jan 29, 2025

Introduced

Filed

lower

3 primary · 44 co-sponsors