Bill Summary for S 983 (2025-2026)

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Bill: TIPS TAX DEDUCTION.

Summary date: 

May 1 2026

Bill Information:

View NCGA Bill Details2025-2026 Session
Senate Bill 983 (Public) Filed Thursday, April 30, 2026
AN ACT ALLOWING AN INCOME TAX DEDUCTION FOR TIPS.
Intro. by Jones, Johnson, Chitlik.

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Bill summary

Amends GS 105-153.5, as the title indicates. Effective for taxable years beginning on or after January 1, 2026.