GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 628
Short Title: Reenact Child Tax Credit. (Public)
Sponsors: Representatives Longest, Lofton, Helfrich, and Reives (Primary Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Rules, Calendar, and Operations of the House
April 2, 2025
*H628 -v-1*
A BILL TO BE ENTITLED 1
AN ACT TO REENACT THE CHILD TAX CREDIT. 2
The General Assembly of North Carolina enacts: 3
SECTION 1. G.S. 105-153.10 is reenacted as it existed immediately before its 4
expiration and reads as rewritten: 5
"§ 105-153.10. Credit for children. 6
(a) Credit. – A taxpayer who is allowed a federal child tax credit under section 24 of the 7
Code for the taxable year is allowed a credit against the tax imposed by this Part for each 8
dependent child for whom the taxpayer is allowed the federal credit. A taxpayer is allowed a 9
credit against the tax imposed by this Part for each qualifying child of the taxpayer. A "qualifying 10
child" is defined by section 152(c) of the Code. The amount of credit allowed under this section 11
for the taxable year is equal to the amount listed in the table below based on the taxpayer's 12
adjusted gross income, as calculated under the Code: 13
Filing Status AGI Credit Amount 14
Married, filing jointly Up to $40,000 $125.00$250.00 15
Over $40,000 16
Up to $100,000 $100.00$125.00 17
Over $100,000 0 18
19
Head of Household Up to $32,000 $125.00$250.00 20
Over $32,000 21
Up to $80,000 $100.00$125.00 22
Over $80,000 0 23
24
Single Up to $20,000 $125.00$250.00 25
Over $20,000 26
Up to $50,000 $100.00$125.00 27
Over $50,000 0 28
29
Married, filing separately Up to $20,000 $125.00$250.00 30
Over $20,000 31
Up to $50,000 $100.00$125.00 32
Over $50,000 0. 33
(b) Limitations. – A nonresident or part-year resident who claims the credit allowed by 34
this section shall reduce the amount of the credit by multiplying it by the fraction calculated under 35 General Assembly Of North Carolina Session 2025
Page 2 House Bill 628-First Edition
G.S. 105-134.5(b) or (c), as appropriate. The credit allowed under this section may not exceed 1
the amount of tax imposed by this Part for the taxable year reduced by the sum of all credits 2
allowed, except payments of tax made by or on behalf of the taxpayer.G.S. 105-153.4. Married 3
individuals qualifying for a credit under this section who file separate returns may not collectively 4
claim more than the maximum credit allowed under a joint return. 5
(c) Credit Refundable. – If the credit allowed by this section exceeds the amount of tax 6
imposed by this Part for the taxable year reduced by the sum of all credits allowable, the Secretary 7
must refund the excess to the taxpayer. The refundable excess is governed by the provisions 8
governing a refund of an overpayment by the taxpayer of the tax imposed in this Part. In 9
computing the amount of tax against which multiple credits are allowed, nonrefundable credits 10
are subtracted before refundable credits." 11
SECTION 2. This act is effective for taxable years beginning on or after January 1, 12
2025. 13