NCNG TAX DEDUCTION FOR FED. PAY.

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View NCGA Bill Details2025-2026 Session
House Bill 384 (Public) Filed Wednesday, March 12, 2025
AN ACT TO ALLOW ENLISTED MEMBERS OF THE NATIONAL GUARD WITH A RANK OF E-1 THROUGH E-5 TO DEDUCT THEIR FEDERAL BASIC PAY FROM THE STATE INCOME TAX AND TO TRANSFER ADDITIONAL SPORTS WAGERING TAX PROCEEDS TO THE GENERAL FUND.
Intro. by Loftis, Schietzelt, Gable, Campbell.
Status: Re-ref Com On Finance (House action) (Apr 8 2025)

SOG comments (1):

Long title change

Submitted by iveybyrd on

Previous title was AN ACT TO ALLOW ENLISTED MEMBERS OF THE NORTH CAROLINA NATIONAL GUARD WITH A RANK OF E-1 THROUGH E-5 WHO RESIDE IN NORTH CAROLINA TO DEDUCT THEIR FEDERAL BASIC PAY FROM THE INCOME TAX.

Bill History:

H 384

Bill Summaries:

  • Bill H 384 (2025-2026)
    Summary date: Apr 8 2025 - View Summary

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

    Amends the proposed language in GS 105-153.5 by no longer requiring the member of the Army National Guard or Air National Guard who holds one of the specified ranks to reside in North Carolina.

    Amends GS 105-113.128 by amending the allocation of the proceeds of the tax on interactive sports wagering operators by reducing amount distributed to the North Carolina Major Events, Games, and Attractions Fund to 29% (was, 30%); that remaining 1% will be credited to the General Fund. Applies to net proceeds credited on or after July 1, 2025.

    Makes conforming changes to the long title.

    Government, Tax, Lottery and Gaming, Military and Veteran's Affairs
    GS 105
  • Bill H 384 (2025-2026)
    Summary date: Mar 12 2025 - View Summary

    Adds the total federal basic pay received by an enlisted State resident who is a member of the Army National Guard or the Air National Guard and holds the rank of E-1, E-2, E-3, E-4, or E-5 as a deduction to an individual taxpayer's adjusted gross income under GS 105-153.5. Effective for taxable years beginning on or after January 1, 2025.

    Government, Tax, Military and Veteran's Affairs
    GS 105
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