Amends GS 105-153.5 by increasing the amount of the income tax standard deduction to the following: (1) married, filing jointly/surviving spouse, $26,000 (was, $25,500); (2) head of household, $19,500 (was, $19,125); (3) single, $13,000 (was, $12,750); and (4) married, filing separately, $13,000 (was, $12,750). Effective for taxable years beginning on or after January 1, 2026.