SB 304 North Carolina Senate · 2025-2026 Session

Reenact EITC.

This bill reinstates North Carolina's Earned Income Tax Credit (EITC) program, which provides a state tax credit to low-income workers who qualify for the federal EITC. It sets the state credit at 5% of the federal credit amount (down from 4.5% in 2013), making it refundable so eligible taxpayers receive cash even if they owe no state tax. The credit applies to tax years beginning January 1, 2025, and continues a program that expired after 2013. The bill does not change eligibility rules or create new benefits - it simply reenacts the prior policy structure.
Bill status in committee 1 of 4 stages cleared
Introduction
Mar 2025
Committee Review
Floor Vote
Governor
Introduced Mar 17, 2025 Last action Mar 18, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Filed Edition 1 · 4 edits
MODERATE
This diff shows primarily formatting and administrative changes to Senate Bill 304 rather than substantive policy modifications. The bill's text content remains unchanged, with only the header information, filing details, and bill identifier being updated from the original filing version to the first edition.
TECHNICAL

Updated filing date from March 17, 2025 to March 18, 2025 and changed committee referral from unspecified to Rules and Operations of the Senate

Changed bill identifier from DRS45147-MCf-115 to S304-v-1

Added page number '1' to the header section

Removed blank line after committee referral information

Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
1
Mar 18, 2025
Committee
Ref To Com On Rules and Operations of the Senate
upper
Mar 17, 2025
Introduced
Filed
upper
2 primary · 6 co-sponsors

Sponsors