Senate committee substitute to the 1st edition makes the following changes.

Amends the provisions amending the North Carolina Constitution to allow only a citizen of the United States who is 18 years of age to vote at any election in the State by requiring that the election on the approval of the amendment be conducted in accordance with GS Chapter 163 (was, ballots, voting systems, or both may be used in accordance with GS Chapter 163). Makes clarifying changes to the certification steps and effective date.

Adds the following new content and makes conforming organizational changes to the act.

Subject to approval by voters at the statewide election on November 5, 2024, amends Section 2 of Article VI of the North Carolina Constitution to require all voters (was, only voters offering to vote in person) to present photo identification before voting. If approved, effective upon certification by the State Board of Elections. 

Subject to approval by voters at the statewide election on November 5, 2024, amends Section 2 of Article V of the North Carolina Constitution by lowering the cap on income tax from 7% to 5%. If approved, effective upon certification by the State Board of Elections and applicable to taxable years beginning on or after January 1, 2025. 

Makes conforming changes to the act’s titles.