SB 437 North Carolina Senate · 2025-2026 Session

Middle Class Momentum Act.

SB 437, the "Middle Class Momentum Act," increases North Carolina's standard income tax deduction for individual filers starting in 2026. It raises the standard deduction to $26,000 for married couples filing jointly (from $25,500), $19,500 for heads of household (from $19,125), and $13,000 for single filers (from $12,750). This change directly affects most North Carolina individual taxpayers who claim the standard deduction instead of itemizing deductions. The bill takes effect for taxable years beginning January 1, 2026.

Issues: ✓ Budget & Taxes

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

This document shows formatting and administrative changes to a North Carolina Senate bill rather than substantive policy changes. The bill's title, sponsors, and core provisions remain unchanged, with only the document layout, filing dates, and bill version numbers being updated from the initial filing to the first edition.

TECHNICAL

Document header formatting changed from 'FILED SENATE' with filing date to 'GENERAL ASSEMBLY OF NORTH CAROLINA' with session information and bill number

Added referral information showing the bill was referred to Rules and Operations of the Senate on March 25, 2025

Bill identifier changed from tracking number DRS15155-NIf-64 to version number S437-v-1

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Full legislative history

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Committee

Mar 25, 2025

Committee

Ref To Com On Rules and Operations of the Senate

upper

Mar 24, 2025

Introduced

Filed

upper

2 primary · 4 co-sponsors