Increases the standard deduction for North Carolina taxpayers beginning in 2026.
The Middle Class Momentum Act increases the standard deduction for North Carolina taxpayers for taxable years starting on or after January 1, 2026. The new deduction amounts vary by filing status, ranging from $12,750 for single filers to $25,500 for married couples filing jointly. This change allows eligible taxpayers to reduce their taxable income by a specified amount, potentially lowering their tax liability.
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