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NC H490

NC H490
Tax Deduction for Overtime and Bonus Pay


summary

Introduced
03/27/2023
In Committee
03/28/2023
Crossed Over
Passed
Dead
12/13/2024

Introduced Session

2023-2024 Session

Bill Summary

AN ACT TO ALLOW AN INDIVIDUAL INCOME TAX DEDUCTION FOR OVERTIME PAY AND FOR BONUS PAY UP TO TWO THOUSAND FIVE HUNDRED DOLLARS.

AI Summary

This bill allows individual taxpayers in North Carolina to deduct from their state income taxes the amount they receive in overtime compensation, as well as up to $2,500 in bonus pay, as per the federal Fair Labor Standards Act. The bill is effective for tax years beginning on or after January 1, 2023.

Committee Categories

Budget and Finance

Sponsors (8)

Last Action

Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House (on 03/28/2023)

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