A BILL TO BE ENTITLED
AN ACT to enact the universal charitable credit.
The General Assembly of North Carolina enacts:
SECTION 1.  Part 2 of Article 4 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105‑153.11.  Universal charitable credit.
(a)	Credit. – A taxpayer who makes a cash contribution to a qualified charitable organization is allowed a credit against the tax imposed by this Part equal to the amount of the cash donation. A qualified charitable organization is an organization incorporated in this State that (i) is exempt from federal income tax under section 501(c)(3) of the Code or (ii) is a volunteer fire department or a volunteer rescue or emergency medical services squad that is exempt from federal income tax under section 501(c)(4) of the Code.
(b)	Limitations. – The credit allowed under this section may not exceed the lesser of the amount listed in the table contained in this subsection or the amount of tax imposed by this Part for the taxable year reduced by the sum of all credits allowed, except payments of tax made by or on behalf of the taxpayer. A taxpayer who claims a credit under this section based on a donation to a qualified charitable organization is not allowed to deduct the donation as a charitable contribution.
Filing Status		Credit Amount
Married, filing jointly		$200.00
Head of Household		$150.00
Single		$100.00
Married, filing separately		$100.00"
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2019.