All Roll Calls
Yes: 266 • No: 164
North CarolinaSB 10802025-2026 SessionSenateWALLET
AN ACT TO AMEND THE NORTH CAROLINA CONSTITUTION TO PROVIDE THAT THE MAXIMUM TAX RATE ON INCOMES CANNOT EXCEED THREE AND ONE-HALF PERCENT.
Sponsored By: Lisa S. Barnes (Republican), Michael V. Lee (Republican), Benton G. Sawrey (Republican)
Signed by Governor
CONSTITUTION, NCCORPORATIONS, FOR-PROFITELECTIONSPUBLICRATIFIEDTAXATIONTAXES, CORPORATE INCOMETAXES, INDIVIDUAL INCOMECHAPTERED
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
NC income tax cap at 3.5%
Voters decide on November 3, 2026. If a majority approves and the State Board of Elections certifies the result, the constitution caps the state income tax rate at 3.5%. The change is effective upon certification and applies to tax years that begin on or after January 1, 2027. The constitution also requires personal exemptions and deductions so only your net income is taxed.
Sponsors & Cosponsors
Sponsors
Lisa S. Barnes
Republican • Senate
Michael V. Lee
Republican • Senate
Benton G. Sawrey
Republican • Senate
Cosponsors
W. Ted Alexander
Republican • Senate
Paul Newton
Republican • Senate
Phil Berger
Republican • Senate
Bob Brinson
Republican • Senate
Jr. Danny Earl Britt
Republican • Senate
Jim Burgin
Republican • Senate
Kevin Corbin
Republican • Senate
Jr. David W. Craven
Republican • Senate
Warren Daniel
Republican • Senate
Carl Ford
Republican • Senate
Amy S. Galey
Republican • Senate
Bobby Hanig
Republican • Senate
Ralph Hise
Republican • Senate
Mark Hollo
Republican • Senate
Brent Jackson
Republican • Senate
Steve Jarvis
Republican • Senate
Todd Johnson
Republican • Senate
Dana Jones
Republican • Senate
Chris Measmer
Republican • Senate
Timothy D. Moffitt
Republican • Senate
Brad Overcash
Republican • Senate
Bill Rabon
Republican • Senate
Norman W. Sanderson
Republican • Senate
Vickie Sawyer
Republican • Senate
Eddie D. Settle
Republican • Senate
Roll Call Votes
House vote • 5/20/2026
SB 1080: Lower Taxes for All NC.
Yes: 73 • No: 46 • Other: 1
House vote • 5/20/2026
SB 1080: Lower Taxes for All NC.
Yes: 73 • No: 46 • Other: 1
Senate vote • 5/19/2026
SB 1080: Lower Taxes for All NC.
Yes: 30 • No: 18 • Other: 1
Senate vote • 5/19/2026
SB 1080: Lower Taxes for All NC.
Yes: 30 • No: 18 • Other: 1
Senate vote • 5/19/2026
SB 1080: Lower Taxes for All NC.
Yes: 30 • No: 18 • Other: 1
Senate vote • 5/19/2026
SB 1080: Lower Taxes for All NC.
Yes: 30 • No: 18 • Other: 1
Actions Timeline
Ch. SL 2026-4
5/21/2026SenateRatified
5/21/2026SenateOrdered Enrolled
5/20/2026HousePassed 3rd Reading
5/20/2026HousePassed 2nd Reading
5/20/2026HousePlaced On Cal For 05/20/2026
5/19/2026HouseCal Pursuant Rule 36(b)
5/19/2026HouseReptd Fav
5/19/2026HouseRef To Com On Rules, Calendar, and Operations of the House
5/19/2026HousePassed 1st Reading
5/19/2026HouseSpecial Message Received From Senate
5/19/2026HouseSpecial Message Sent To House
5/19/2026SenatePassed 3rd Reading
5/19/2026SenatePassed 2nd Reading
5/19/2026SenateAmend Tabled A3
5/19/2026SenateAmend Tabled A2
5/19/2026SenateAmendment Ruled Out-of-Order A1
5/19/2026SenatePlaced on Today's Calendar
5/19/2026SenateReptd Fav
5/19/2026SenateRe-ref Com On Rules and Operations of the Senate
5/18/2026SenateReptd Fav
5/18/2026SenateRe-ref to Finance. If fav, re-ref to Rules and Operations of the Senate
5/14/2026SenateWithdrawn From Com
5/14/2026SenateRef To Com On Rules and Operations of the Senate
5/14/2026SenatePassed 1st Reading
5/14/2026Senate
Bill Text
Edition 1
Edition 2
Filed
Latest Edition
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