| 12 | 13 | | A BILL TO BE ENTITLED 1 |
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| 13 | 14 | | AN ACT TO INCREASE THE STANDARD DEDUCTION. 2 |
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| 14 | 15 | | The General Assembly of North Carolina enacts: 3 |
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| 15 | 16 | | SECTION 1. G.S. 105-153.5(a) reads as rewritten: 4 |
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| 16 | 17 | | "(a) Deduction Amount. – In calculating North Carolina taxable income, a taxpayer may 5 |
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| 17 | 18 | | deduct from adjusted gross income either the standard deduction amount provided in subdivision 6 |
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| 18 | 19 | | (1) of this subsection or the itemized deduction amount provided in subdivision (2) of this 7 |
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| 19 | 20 | | subsection. The deduction amounts are as follows: 8 |
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| 20 | 21 | | (1) Standard deduction amount. – The standard deduction amount is zero for a 9 |
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| 21 | 22 | | person who is not eligible for a standard deduction under section 63 of the 10 |
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| 22 | 23 | | Code. For all other taxpayers, the standard deduction amount is equal to the 11 |
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| 23 | 24 | | amount listed in the table below based on the taxpayer's filing status: 12 |
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| 24 | 25 | | Filing Status Standard Deduction 13 |
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| 25 | 26 | | Married, filing jointly/surviving spouse $25,500$26,000 14 |
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| 26 | 27 | | Head of Household 19,12519,500 15 |
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| 27 | 28 | | Single 12,75013,000 16 |
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| 28 | 29 | | Married, filing separately 12,750.13,000. 17 |
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| 29 | 30 | | …." 18 |
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| 30 | 31 | | SECTION 2. This act is effective for taxable years beginning on or after January 1, 19 |
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| 31 | 32 | | 2026. 20 |
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