SB 983 North Carolina Senate · 2025-2026 Session

TIPs Tax Deduction.

This North Carolina legislation allows employees who receive tips to deduct those earnings from their state income tax. The bill amends the state tax code to permit taxpayers to subtract tip amounts reported to their employers from their adjusted gross income. This change applies to taxable years beginning on or after January 1, 2026. By adding this specific category to the list of allowable deductions, the measure reduces the taxable income for workers subject to this reporting requirement.

Bill status in committee 1 of 4 stages cleared

Introduction

Apr 2026

Committee Review

Floor Vote

Governor

Introduced Apr 30, 2026 Last action May 4, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Filed → Edition 1 · 2 edits

MINOR

The bill underwent a procedural update from its initial filing to its first edition, primarily involving formatting corrections and the assignment of a specific Senate Rules committee for review. No substantive policy changes, such as new tax deductions, funding amounts, or eligibility criteria, were introduced in this version.

TECHNICAL

The header information was updated to include the session year and bill number formatting, and the bill was formally referred to the Rules and Operations of the Senate committee.

The initial filing date of April 30, 2026, and the internal tracking code were removed to prepare the document for the official legislative session.

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 4, 2026

Committee

Ref To Com On Rules and Operations of the Senate

upper

Apr 30, 2026

Introduced

Filed

upper

2 primary · 2 co-sponsors