Reenacts the Earned Income Tax Credit in North Carolina for taxable years starting January 1, 2026.

North Carolina S924 reenacts the Earned Income Tax Credit, allowing a credit against tax equal to a percentage of the credit amount qualified for under section 32 of the Code. The credit is refundable if it exceeds the tax amount, with specific percentages applied for different years. The act is effective for taxable years beginning on or after January 1, 2026.

Reenacts the Earned Income Tax Credit in North Carolina for taxable years starting January 1, 2026.

North Carolina S924 reenacts the Earned Income Tax Credit, allowing a credit against tax equal to a percentage of the credit amount qualified for under section 32 of the Code. The credit is refundable if it exceeds the tax amount, with specific percentages applied for different years. The act is effective for taxable years beginning on or after January 1, 2026.