North Carolina legislation · 2025-2026 Session
North Carolina S1080: Lower Taxes for All NC.
Status: Signed into law, May 21, 2026
What the bill says
An act to amend the north carolina constitution to provide that the maximum tax rate on incomes cannot exceed three and one-half percent.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO AMEND THE NORTH CAROLINA CONSTITUTION TO PROVIDE THAT THE MAXIMUM TAX RATE ON INCOMES CANNOT EXCEED THREE AND ONE-HALF PERCENT. The General Assembly of North Carolina enacts: SECTION 1. Section 2 of Article V of the North Carolina Constitution reads as rewritten: "Sec. 2. State and local taxation. ... (6) Income tax. The rate of tax on incomes shall not in any case exceed seven three and one-half percent, and there shall be allowed personal exemptions and deductions so that only net incomes are taxed. ...." SECTION 2. The amendment set out in Section 1 of this act shall be submitted to the qualified voters of the State at the statewide general election to be held on November 3, 2026, which election shall be conducted in accordance with the laws governing elections at that time. The question to be used in the voting systems and ballots shall be: "[ ] FOR [ ] AGAINST Constitutional amendment to keep the State income tax rate from being raised higher than three and one-half percent (3.5%)." SECTION 3. The State Board of Elections shall certify the results of the referendum conducted under Section 2 of this act. If a majority of votes cast on the question are in favor of the amendment set out in …
Sponsors
- Lee, Michael V. (R, 7) · primary sponsor
- Sawrey, Benton G. (R, 10) · primary sponsor
- Barnes, Lisa S. (R, 11) · primary sponsor
- Alexander, W. Ted (R, 44)
- Berger, Phil (R, 26)
- Brinson, Bob (R, 3)
- Britt, Danny Earl (R, 24)
- Burgin, Jim (R, 12)
- Corbin, Kevin (R, 50)
- Craven, David W. (R, 29)
- Daniel, Warren (R, 46)
- Ford, Carl (R, 33)
Latest actions
- : Ch. SL 2026-4
- : Ratified
- : Ordered Enrolled
- : Passed 3rd Reading
- : Passed 2nd Reading
- : Placed On Cal For 05/20/2026
- : Cal Pursuant Rule 36(b)
- : Ref To Com On Rules, Calendar, and Operations of the House
- : Passed 1st Reading
- : Special Message Received From Senate
Votes
- Lower Taxes for All NC. Third Reading (May 20, 2026): 73 yea, 46 nay, passed
- Lower Taxes for All NC. Second Reading (May 20, 2026): 73 yea, 46 nay, passed
- Lower Taxes for All NC. Third Reading (May 19, 2026): 30 yea, 18 nay, passed
- Lower Taxes for All NC. Second Reading (May 19, 2026): 30 yea, 18 nay, passed
- Lower Taxes for All NC. Amendment 3 Motion 1 To Table (May 19, 2026): 30 yea, 18 nay, passed
- Lower Taxes for All NC. Amendment 2 Motion 1 To Table (May 19, 2026): 30 yea, 18 nay, passed
Subjects: CONSTITUTION, NC, Higher education-research funding., ELECTIONS, PUBLIC, TAXES, CORPORATE INCOME, TAXATION, CORPORATIONS, FOR-PROFIT
Common questions
- What is S1080?
- S1080 is a bill in the North Carolina Legislature (2025-2026 Session): Lower Taxes for All NC.
- What does S1080 do?
- In its own words: An act to amend the north carolina constitution to provide that the maximum tax rate on incomes cannot exceed three and one-half percent.
- What is the status of S1080?
- Signed into law as of May 21, 2026. Latest action: Ch. SL 2026-4 (May 21, 2026).
- Who sponsored S1080?
- Lee, Michael V. (R, 7), with 11 co-sponsors.
- Where is the official record for S1080?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/S1080
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.