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Bill > S50


NC S50

NC S50
Reinstate Earned Income Tax Credit


summary

Introduced
02/12/2019
In Committee
02/13/2019
Crossed Over
Passed
Dead
09/03/2020

Introduced Session

2019-2020 Session

Bill Summary

Reinstate Earned Income Tax Credit

AI Summary

This bill reinstates the North Carolina Earned Income Tax Credit (EITC), which was previously repealed effective for taxable years beginning on or after January 1, 2014. The bill sets the EITC at 5% of the federal EITC amount for most taxable years, and allows the credit to be refundable, meaning that if the credit exceeds the amount of tax owed, the excess will be refunded to the taxpayer. The bill is effective for taxable years beginning on or after January 1, 2019.

Sponsors (13)

Last Action

Ref To Com On Rules and Operations of the Senate (on 02/13/2019)

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