GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2025

H                                                                                                                                                    1

HOUSE BILL 384

Short Title:      NCNG Tax Deduction for Fed. Pay.		(Public)
Sponsors:	Representatives Loftis, Schietzelt, Gable, and Campbell (Primary Sponsors). For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to:	Homeland Security and Military and Veterans Affairs, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House

March 13, 2025

A BILL TO BE ENTITLED

AN ACT to allow enlisted members of the north carolina national guard with a rank of E‑1 through E‑5 who reside in north carolina to deduct their federal basic pay from the income tax.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑153.5(b) is amended by adding a new subdivision to read:

"(17) The total amount of federal basic pay under Title 37 of the United States Code received by an enlisted member of the Army National Guard or the Air National Guard who holds the rank of E‑1, E‑2, E‑3, E‑4, or E‑5 and who resides in North Carolina."

SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2025.