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North CarolinaSB 10802025-2026 SessionSenateWALLET

Lower Taxes for All NC.

Sponsored By: Lisa S. Barnes (Republican), Michael V. Lee (Republican), Benton G. Sawrey (Republican)

Became Law

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.

North Carolina income tax capped at 3.5%

The amendment is on the statewide ballot on November 3, 2026. It takes effect only after a majority votes for it, certification by the State Board of Elections, and enrollment by the Secretary of State. It then applies to tax years starting January 1, 2027. Once effective, the state income tax rate cannot exceed 3.5%. The amendment also requires personal exemptions and deductions, so only 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

  • Buck Newton

    Republican • Senate

  • Phil Berger

    Republican • Senate

  • Bob Brinson

    Republican • Senate

  • Danny Earl Britt, Jr.

    Republican • Senate

  • Jim Burgin

    Republican • Senate

  • Kevin Corbin

    Republican • Senate

  • David W. Craven, Jr.

    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

All Roll Calls

Yes: 266 • No: 164

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

  1. Ch. SL 2026-4

    5/21/2026Senate

  2. Ratified

    5/21/2026Senate

  3. Ordered Enrolled

    5/20/2026House

  4. Passed 3rd Reading

    5/20/2026House

  5. Passed 2nd Reading

    5/20/2026House

  6. Placed On Cal For 05/20/2026

    5/19/2026House

  7. Cal Pursuant Rule 36(b)

    5/19/2026House

  8. Reptd Fav

    5/19/2026House

  9. Ref To Com On Rules, Calendar, and Operations of the House

    5/19/2026House

  10. Passed 1st Reading

    5/19/2026House

  11. Special Message Received From Senate

    5/19/2026House

  12. Special Message Sent To House

    5/19/2026Senate

  13. Passed 3rd Reading

    5/19/2026Senate

  14. Passed 2nd Reading

    5/19/2026Senate

  15. Amend Tabled A3

    5/19/2026Senate

  16. Amend Tabled A2

    5/19/2026Senate

  17. Amendment Ruled Out-of-Order A1

    5/19/2026Senate

  18. Placed on Today's Calendar

    5/19/2026Senate

  19. Reptd Fav

    5/19/2026Senate

  20. Re-ref Com On Rules and Operations of the Senate

    5/18/2026Senate

  21. Reptd Fav

    5/18/2026Senate

  22. Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate

    5/14/2026Senate

  23. Withdrawn From Com

    5/14/2026Senate

  24. Ref To Com On Rules and Operations of the Senate

    5/14/2026Senate

  25. Passed 1st Reading

    5/14/2026Senate

Bill Text

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