North Carolina 2023-2024 Regular Session

North Carolina Senate Bill S816

Introduced
5/2/24  

Caption

Reenact Earned Income Tax Credit

Impact

The potential impact of SB 816 on state laws involves reinstating a vital financial support mechanism for low-income residents through the EITC. This restoration is particularly significant considering its expiration on January 1, 2014, which had left many low-income earners without this essential financial benefit. Enacting this bill would align North Carolina's tax policy with supportive measures aimed at reducing poverty, enhancing economic opportunity for working families, and promoting fiscal stability within the state. As a result, it could lead to increased disposable income for qualifying families, facilitating better access to essential services and needs.

Summary

Senate Bill 816, titled the 'Reenact Earned Income Tax Credit', aims to reinstate the Earned Income Tax Credit (EITC) in North Carolina. This bill proposes that individuals claiming the EITC will be allowed a tax credit equal to five percent of the amount they qualify for under federal law. Specifically, the bill intends to make the credit refundable, allowing taxpayers to receive a refund if their credit exceeds their tax liability. This bill highlights an effort to provide financial relief to low-income families by supplementing their earnings through tax credits, which may boost overall consumer spending within the state.

Sentiment

The sentiment surrounding SB 816 appears predominantly positive among advocates for low-income families and progressive tax reforms. Supporters argue that reinstating the EITC is essential for addressing income inequality and supporting those who contribute to the economy through their labor. They often highlight the credit's effectiveness in alleviating financial hardship. Conversely, some concerns are rooted in potential opposition from conservative lawmakers who may argue about the fiscal implications of such tax credits and the associated cost to the state budget. Therefore, while supporters emphasize the benefits for low-income earners, the debate may draw attention to fiscal conservatism.

Contention

Notable points of contention regarding SB 816 could include discussions around the fiscal sustainability of reinstating the EITC, especially in the context of budget constraints faced by the state. Critics may challenge the viability of the proposed credit amid calls for tax cuts and spending limits. Moreover, complexities surrounding the processing of refundable credits might raise concerns about administrative burdens and potential fraud or abuse. Opponents may argue that focusing on tax credits could detract from broader economic solutions and shifts toward comprehensive welfare reform. The discourse surrounding the bill is expected to illuminate both support for low-income tax relief and considerations regarding state budget integrity.

Companion Bills

No companion bills found.

Previously Filed As

NC S497

Reenact Earned Income Tax Credit

NC S211

Reenact the Earned Income Tax Credit

NC H467

Reenact Low-Income Housing Tax Credits

NC S461

Reenact EITC

NC S304

Reenact EITC

NC S641

Reenact Child Tax Credit

NC H208

Low-Income Housing Tax Credits

NC S390

Reenact Child Tax Credit

NC H628

Reenact Child Tax Credit

NC H514

Reenact Child Tax Credit

Similar Bills

No similar bills found.