North Carolina legislation · 2025-2026 Session
North Carolina S983: TIPs Tax Deduction.
Status: In committee, May 4, 2026
What the bill says
An act allowing an income tax deduction for tips.
From the introduced text:
A BILL TO BE ENTITLED AN ACT ALLOWING AN INCOME TAX DEDUCTION FOR TIPS. The General Assembly of North Carolina enacts: SECTION 1. G.S. 105-153.5(b) reads as rewritten: "(b) Other Deductions. - In calculating North Carolina taxable income, a taxpayer may deduct from the taxpayer's adjusted gross income any of the following items that are included in the taxpayer's adjusted gross income: ... (17) Any amount received as tips that are required to be reported to the taxpayer's employer pursuant to section 6053(a) of the Code." SECTION 2. This act is effective for taxable years beginning on or after January 1, 2026. *DRS35434-NIfa-208A*
Sponsors
- Jones, Dana (R, 31) · primary sponsor
- Johnson, Todd (R, 35) · primary sponsor
- Chitlik, Sophia (D, 22) · primary sponsor
- Adcock, Gale (D, 16)
Latest actions
- : Ref To Com On Rules and Operations of the Senate
- : Passed 1st Reading
- : Filed
Subjects: EMPLOYMENT, Higher education-research funding., PUBLIC, TAX DEDUCTIONS, PERSONNEL, TAXATION, SALARIES & BENEFITS
Common questions
- What is S983?
- S983 is a bill in the North Carolina Legislature (2025-2026 Session): TIPs Tax Deduction.
- What does S983 do?
- In its own words: An act allowing an income tax deduction for tips.
- What is the status of S983?
- In committee as of May 4, 2026. Latest action: Ref To Com On Rules and Operations of the Senate (May 4, 2026).
- Who sponsored S983?
- Jones, Dana (R, 31), with 3 co-sponsors.
- Where is the official record for S983?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/S983
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.