North Carolina 2023-2024 Regular Session

North Carolina House Bill H345

Introduced
3/9/23  

Caption

Student Tax Reduction (STAR) Act

Impact

The passage of HB 345 would result in significant changes to state tax law pertaining to student debt. Specifically, the bill proposes decoupling from certain federal provisions that might otherwise impose tax obligations on forgiven student loan amounts. As a result, eligible North Carolinians could benefit from reduced financial strain and an enhanced ability to manage their post-educational financial responsibilities. The implications of this bill may also influence future discussions around education funding and financial aid policies at the state level.

Summary

House Bill 345, known as the Student Tax Reduction (STAR) Act, focuses on alleviating the tax burden associated with student debt relief in North Carolina. The bill seeks to eliminate the taxation of discharged student loans, ensuring that individuals who have their student loans forgiven do not face additional tax liabilities from this relief. The intention behind this legislation is to support graduates and borrowers who have encountered difficulties repaying their educational loans, particularly in light of recent federal debt relief measures.

Sentiment

The sentiment surrounding the bill appears largely supportive, particularly among advocates for education reform and student financial assistance. Proponents highlight the importance of recognizing the challenges faced by borrowers and emphasize that eliminating tax liabilities for discharged loans can facilitate financial recovery. However, there may be some concerns about the fiscal implications of this legislation for the state budget, as reducing tax revenues could affect funding for other critical programs.

Contention

While overall support for HB 345 exists, notable points of contention may arise surrounding the potential costs associated with its implementation. Critics could argue that the bill may exacerbate existing budgetary constraints or lead to increased demand for state-funded educational resources. Additionally, discussions about the fairness of providing tax relief disproportionately to borrowers who have received loan forgiveness versus those who have managed to repay their loans might also emerge, as such dynamics create divergence in perceived equity within the education funding landscape.

Companion Bills

NC S295

Same As Student Tax Reduction (STAR) Act

Previously Filed As

NC S295

Student Tax Reduction (STAR) Act

NC S812

Student Tax Reduction (STAR) Act

NC A3946

Decouples State tax provisions from federal prohibition on cannabis business deductions.

NC S340

Decouples State tax provisions from federal prohibition on cannabis business deductions.

NC A1676

Decouples State tax provisions from federal prohibition on cannabis business expense deductions.

NC HB1012

Exclusion of discharged student loans as income.

NC HB1452

Exclusion of discharged student loans as income.

NC HB1361

Exclusion of discharged student loans as income.

NC HB06891

An Act Concerning A Deduction From The Personal Income Tax For Student Loan Interest.

NC HB05795

An Act Concerning A Deduction From The Personal Income Tax For Student Loan Interest.

Similar Bills

No similar bills found.