SB 436 North Carolina Senate · 2025-2026 Session

Age with Dignity Act (Caregiver Tax Credit).

SB 436, the Age with Dignity Act, creates a new tax credit for North Carolina taxpayers who care for adult dependents. It provides a $15,000 credit for caregivers supporting a veteran relative and $12,000 for others, directly affecting families claiming dependent adults as tax exemptions. To qualify, taxpayers must earn below specific income thresholds ($75,000 single, $112,500 head of household, $150,000 married filing jointly) and have adjusted gross income under these limits. The credit reduces state tax liability for qualifying taxpayers and takes effect for 2025 tax years.

Bill status in committee 1 of 4 stages cleared

Introduction

Mar 2025

Committee Review

Floor Vote

Governor

Introduced Mar 24, 2025 Last action Mar 25, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Filed → Edition 1 · 3 edits

MINOR

The bill text was updated from its initial filing version to Edition 1, primarily reflecting procedural changes rather than substantive policy modifications. The main changes involve updating the bill's reference number, adding the Senate Rules and Operations committee referral date, and adjusting the bill's classification identifier from a draft number to a formal version number.

TECHNICAL

Updated the bill identifier from draft number DRS45163-MCf-95 to formal version number S436-v-1

Removed the initial filing date of March 24, 2025 from the header

TIMELINE

Added the Senate Rules and Operations committee referral date of March 25, 2025

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 25, 2025

Committee

Ref To Com On Rules and Operations of the Senate

upper

Mar 24, 2025

Introduced

Filed

upper

1 primary · 11 co-sponsors