NC H836

Allows taxpayers to deduct gains or losses from the sale of investment coins and investment metal bullion when calculating North Carolina taxable income, effective for taxable years beginning on or after January 1, 2025

Defines "investment coins" as numismatic coins or legal tender made of metal with fair market value exceeding their statutory or nominal value

Defines "investment metal bullion" as refined precious metal valued by content rather than form, excluding fabricated metals manufactured for industrial, professional, or artistic uses

Recognizes gold and silver investment coins and bullion stamped with weight and purity as legal tender in North Carolina, effective October 1, 2025

Specifies that no person is required to accept or offer gold or silver as payment, and no liability attaches for refusing such tender unless contractually required