SB 1080 North Carolina Senate · 2025-2026 Session

Lower Taxes for All NC.

SB 1080 proposes a constitutional amendment to cap North Carolina's state income tax rate at a maximum of 3.5%. If approved by voters in the November 2026 election, this change would prevent the legislature from raising the income tax rate higher than that threshold in the future. The bill applies to taxable years beginning on or after January 1, 2027, and requires a majority vote in favor to become law.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

May 2026

Committee Review

May 2026

Senate Passage

May 2026

House Passage

May 2026

Signed into Law

May 2026

Introduced May 13, 2026 Signed May 21, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

Ratified → SL 2026-4 · 2 edits

MINOR

The bill was renumbered from version 2 to version 3 and its status changed from 'Ratified' to 'Session Law 2026-4', indicating it has officially become part of the state code. These changes are administrative and confirm the bill's final adoption, with no substantive policy, legal, or financial alterations to the bill's content.

TECHNICAL

The bill version number was updated from S1080-v-2 to S1080-v-3 to reflect the final legislative iteration.

The status label was changed from 'Ratified Bill' to 'Session Law 2026-4' to formally record the bill's enactment into law.

Floor votes · House May 20, 2026

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 20, 2026

Lower · Passed

Passed 3rd Reading

lower

May 19, 2026

Committee

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

lower

May 19, 2026

Upper · Passed

Passed 3rd Reading

upper

May 19, 2026

Introduced

Amend Tabled A3

upper

May 19, 2026

Introduced

Amend Tabled A2

upper

May 19, 2026

Introduced

Amendment Ruled Out-of-Order A1

upper

May 19, 2026

Upper · Passed

Reptd Fav

upper

May 18, 2026

Committee

Re-ref Com On Rules and Operations of the Senate

upper

May 18, 2026

Upper · Passed

Reptd Fav

upper

May 14, 2026

Committee

Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate

upper

May 14, 2026

Committee

Ref To Com On Rules and Operations of the Senate

upper

May 13, 2026

Introduced

Filed

upper

2 primary · 26 co-sponsors