House Bill 74: Taxpayer Refund Act

• Department of Revenue shall automatically issue tax refunds by check to qualifying North Carolina taxpayers for the 2018 taxable year without requiring them to claim the credit on their return.

• Refund amount equals the lesser of the tax due on line 17 of the 2018 D-400 form or $250 for married filing jointly / $125 for all other taxpayers.

• Checks shall be mailed December 15, 2019 for taxpayers who filed by August 1, 2019, and February 1, 2020 for those who filed between August 1 and October 15, 2019.

• Taxpayers must file a 2018 individual income tax return by October 15, 2019 to qualify for the refund.

• Appropriates $5,560,000 from the General Fund to the Department of Revenue and $12,500,000 from the Collections Assistance Fee Special Fund for fiscal year 2019-2020 to cover implementation and tax systems costs.