# North Carolina HB 14: AN ACT TO ALLOW A STATE INCOME TAX DEDUCTION FOR GAMBLING LOSSES.

North Carolina HB 14, AN ACT TO ALLOW A STATE INCOME TAX DEDUCTION FOR GAMBLING LOSSES., is a 2025-2026 Session House bill sponsored by Keith Kidwell (Republican), Erin Paré (Republican), Steve Tyson (Republican) and 1 others; status in committee, last action 2025-06-25 (Re-ref Com On Finance) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-HB14-2025
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: North Carolina HB 14
- State: North Carolina
- Session: 2025-2026 Session
- Title: AN ACT TO ALLOW A STATE INCOME TAX DEDUCTION FOR GAMBLING LOSSES.
- Status: in committee
- Chamber: House
- Introduced: 2025-01-29
- Last action: 2025-06-25, Re-ref Com On Finance
- Sponsors: Keith Kidwell (Republican), Erin Paré (Republican), Steve Tyson (Republican), Matthew Winslow (Republican)
- Cosponsors: 10
- Subjects: GAMING, INVESTMENTS, PUBLIC, TAX DEDUCTIONS, TAXATION, TAXES, INDIVIDUAL INCOME, TITLE CHANGE, PRECIOUS METALS, CRYPTOCURRENCY & NFTS
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Keith Kidwell (Republican), House
- Sponsor: Erin Paré (Republican), House
- Sponsor: Steve Tyson (Republican), House
- Sponsor: Matthew Winslow (Republican), House
- Cosponsor: Celeste C. Cairns (Republican), House
- Cosponsor: Todd Carver (Republican), House
- Cosponsor: Bryan Cohn (Democratic), House
- Cosponsor: Wyatt Gable (Republican), House
- Cosponsor: Edward C. Goodwin (Republican), House
- Cosponsor: Chris Humphrey (Republican), House
- Cosponsor: Jake Johnson (Republican), House
- Cosponsor: Jarrod Lowery (Republican), House
- Cosponsor: Jeffrey C. McNeely (Republican), House
- Cosponsor: Terry M. Brown Jr. (Democratic), House

## Actions (14)

- 2025-06-25: Re-ref Com On Finance (House)
- 2025-06-25: Withdrawn From Cal (House)
- 2025-06-25: Added to Calendar (House)
- 2025-06-25: Cal Pursuant Rule 36(b) (House)
- 2025-06-25: Reptd Fav Com Substitute (House)
- 2025-06-24: Re-ref Com On Rules, Calendar, and Operations of the House (House)
- 2025-06-24: Withdrawn From Com (House)
- 2025-03-04: Re-ref Com On Finance (House)
- 2025-03-04: Reptd Fav (House)
- 2025-02-03: Re-ref to the Com on Commerce and Economic Development, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House (House)
- 2025-02-03: Withdrawn From Com (House)
- 2025-01-30: Ref To Com On Rules, Calendar, and Operations of the House (House)
- 2025-01-30: Passed 1st Reading (House)
- 2025-01-29: Filed (House)

## Bill text

- Edition 1: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H14v1.pdf)
- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H14v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H14v2.pdf)

## Related bills

- HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZED PERSONS FROM PRIVATE PROPERTY BY A LAW ENFORCEMENT AGENCY. (vetoed)
- HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FINANCE LAWS. (vetoed)
- HB 377: 2026 Court Changes. (vetoed)
- SB 445: Regulatory Reform Act of 2026. (signed)
- HB 268: 2026 Budget Technical Corrections - II. (signed)
- SB 403: AN ACT TO PROVIDE FOR THE EXPEDIENT IMPLEMENTATION OF MEDICAID WORK REQUIREMENTS. (passed house)

## Sources
- [Edition 1 (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H14v1.pdf)
- [Filed (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H14v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H14v2.pdf)

## Related
- [HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZE…](https://policyrisk.com/state-bill/NC-HB96-2025)
- [HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FIN…](https://policyrisk.com/state-bill/NC-HB958-2025)
- [HB 377: 2026 Court Changes.](https://policyrisk.com/state-bill/NC-HB377-2025)
- [SB 445: Regulatory Reform Act of 2026.](https://policyrisk.com/state-bill/NC-SB445-2025)
- [HB 268: 2026 Budget Technical Corrections - II.](https://policyrisk.com/state-bill/NC-HB268-2025)
- [SB 403: AN ACT TO PROVIDE FOR THE EXPEDIENT IMPLEMENTATION OF MEDICAID WORK REQUIREMENT…](https://policyrisk.com/state-bill/NC-SB403-2025)
- [North Carolina bills](https://policyrisk.com/states/north-carolina/bills)
- [North Carolina state hub](https://policyrisk.com/states/north-carolina)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/NC-HB14-2025 (as of 2026-11-01).