SB 942 North Carolina Senate · 2025-2026 Session

Reenact EITC.

This bill reenacts North Carolina's state Earned Income Tax Credit (EITC) by updating the relevant law to apply for future tax years. It allows eligible low-to-moderate income individuals to receive a credit equal to 20% of their federal EITC amount, with the specific percentage varying based on the tax year. The credit is refundable, meaning taxpayers can receive a cash payment even if it exceeds their state tax liability, and the legislation includes a provision to automatically repeal the credit starting in 2014, which is overridden by the bill's effective date of January 1, 2026.

Bill status in committee 1 of 4 stages cleared

Introduction

Apr 2026

Committee Review

Floor Vote

Governor

Introduced Apr 29, 2026 Last action Apr 30, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Filed → Edition 1 · 3 edits

MINOR

The bill text has been updated from a preliminary 'Filed' version to 'Edition 1', reflecting formal processing by the North Carolina General Assembly. The changes include updating the document identifier, adding the official filing date, and assigning the bill to the Senate Rules and Operations Committee for review.

TECHNICAL

Added the official filing date of April 29, 2026, and the principal clerk's reference number to establish the bill's formal entry into the legislative record.

Assigned the bill to the 'Rules and Operations of the Senate' committee with a processing date of April 30, 2026, indicating the next step in the legislative workflow.

Updated the internal document tracking code from 'DRS45510-MCf-329A' to 'S942-v-1' to reflect the new edition status.

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Full legislative history

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Key actions

Committee

Apr 30, 2026

Committee

Ref To Com On Rules and Operations of the Senate

upper

Apr 29, 2026

Introduced

Filed

upper

2 primary · 7 co-sponsors