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Primary Sponsor

Last Action

Ref To Com On Rules and Operations of the Senate2025-03-25

Vote Breakdown

No floor votes recorded.

Plain Language Summary

This bill creates a state income tax credit for North Carolina taxpayers who claim adult dependents on their federal taxes. Taxpayers with qualifying adult relatives (such as elderly parents or disabled adults) can claim a credit of $12,000 per dependent, or $15,000 if the dependent is a military veteran, provided their adjusted gross income is below specified thresholds ($75,000-$150,000 depending on filing status).

Arguments in Favor

• •Supporters argue this credit recognizes and financially assists families who provide home care for aging parents, disabled relatives, or other adult dependents, reducing the burden on state long-term care facilities and Medicaid.
• •The credit helps middle-income families afford caregiving expenses while keeping loved ones in family homes, which many view as more dignified and cost-effective than institutional care.

Arguments Against

• •Opponents may argue the credit reduces state tax revenue without clear evidence it increases caregiving or improves outcomes, potentially diverting resources from other priorities.
• •Others question whether the income limits (up to $150,000) effectively target lower-income families, and note that the credit's value ($12,000-$15,000) may not meaningfully offset actual caregiving costs for families already struggling financially.