(The Center Square) – Personal income tax for North Carolinians drops another quarter-percentage point this year to 4.25%, one of several laws enacted by the turn of the calendar to 2025.
Legislation routinely has effective dates that are immediate, or on the first day of a month at varying times of the year. Jan. 1 gets a fair share, too.
The income tax reduction is one favored by the General Assembly’s Republican majority but not by outgoing Democratic Gov. Roy Cooper. House Bill 259, more formally known as the 2023 Appropriations Act, was the two-year biennial budget that lawmakers tied to the governor’s long-sought desire for Medicaid expansion.
Cooper didn’t sign the bill, instead taking the option allowed for it to become law without his signature after 10 days on his desk.
Personal income taxes are en route to 3.99% after 2025.
Leading the list of new laws effective Wednesday, if not dragged into more litigation beforehand, is a Hurricane Helene relief bill that includes changes in authority among the Council of State. Part of the bill is already in court, with many politicos believing more will follow.
Senate Bill 382, formally known as Disaster Relief-3/Budget/Various Law Changes, begins with 13 pages delivering $252 million to western North Carolina. In addition to some changes in authority for elected executive offices of the state, Section 3A.4.(g) requires county boards of elections to finish counting absentee ballots by 5 p.m. on the third business day after the election except those subject to a challenge.
The Regulatory Reform Act of 2023, also known as House Bill 600, makes technical corrections to the Residential Building Code Council. General contractors appointed by the General Assembly will need to specialize in residential construction.
Senate Bill 166, the 2024 Building Code Regulatory Reform, and House Bill 488, Code Council Reorganization and Various Code Amendments, also include code and regulations changes.
The state’s juvenile delinquency laws had some changes enacted on Dec. 1. On Wednesday, House Bill 186 – Juv Just Mods/DOI Expenses/Tech Changes – includes Section 5 becoming law, which reads in part, “No proceedings when juvenile is not capable to proceed.”
Senate Bill 607, the Regulatory Reform Act of 2024, requires secondary ticket market platforms such as Ticketmaster and SeatGeek to show the total price including fees at the outset rather than just before a potential customer completes a purchase. Often called hidden fees, the live show industry has been frustrated by the practice. Attorney General Josh Stein, scheduled to take the oath of office for governor on Wednesday morning, worked with lawmakers to craft the language in the bill.
