S401 - NC Farm Act of 2025-2026. (SL 2026-11)

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Session Year 2026

Overview: Section 24 of S.L. 2026-11 (Senate Bill 401) extends from January 1, 2027, to January 1, 2031, the sunset on the conservation tax credit, which provides a nonrefundable tax credit against State income taxes for certain eligible taxpayers that make a qualified donation of a real property interest to be used only for certain land uses, with prioritization given to credit requests for forestland or farmland preservation.

This section became effective June 22, 2026.