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NC S710

Bill

Status

Introduced

4/7/2021

Primary Sponsor

Wiley Nickel

Click for details

Origin

Senate

2021-2022 Session

AI Summary

  • Implements progressive individual income tax rates in North Carolina, replacing the flat 5.25% rate with tiered brackets ranging from 5.25% to 7% depending on filing status and income level
  • For married filing jointly taxpayers, applies 5.25% on income up to $500,000, 6.50% on income from $500,000 to $1,000,000, and 7% on income above $1,000,000
  • Adjusts corporate income tax rate from 2.5% to 5% for C Corporations doing business in North Carolina, while maintaining S Corporations' exemption from the tax
  • Effective for taxable years beginning on or after January 1, 2021

Legislative Description

A Tax Plan for a Just Recovery

Public

Last Action

Ref To Com On Rules and Operations of the Senate

4/8/2021

Committee Referrals

Rules and Operations of the Senate4/8/2021

Full Bill Text

No bill text available