North Carolina 2021-2022 Session Status: In Committee 1 D cosponsors

SB 504 — Standard Deduction Charitable Contributions.

Last action — Passed 1st Reading

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2021-2022 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

9 added · 10 removed

Plain-language change summary

The revised version of Senate Bill 504 updated the wording to clarify the credit reduction process for taxpayers who take the standard deduction. Specifically, the phrase "this section" was added to improve clarity. This change matters because it helps ensure that taxpayers understand how their credit may be affected, leading to better compliance and fewer misconceptions about tax liabilities.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Apr 5, 2021 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2021 S 1 SENATE BILL 504 Short Title:
504 SESSION 2021 PRINCIPAL CLERK S D SENATE BILL DRS15209-MCf-159 Short Title:
A BILL TO BE ENTITLED AN ACT TO ALLOW A TAX CREDIT FOR CHARITABLE CONTRIBUTIONS BY A TAXPAYER THAT ELECTS TO TAKE THE STANDARD DEDUCTION.
Rules and Operations of the Senate April 6, 2021 A BILL TO BE ENTITLED AN ACT TO ALLOW A TAX CREDIT FOR CHARITABLE CONTRIBUTIONS BY A TAXPAYER THAT ELECTS TO TAKE THE STANDARD DEDUCTION.
– A taxpayer who, for thetaxableyear, deducts thestandarddeductionamount provided in G.S.
– A taxpayer who, for thetaxable year, deducts thestandarddeductionamount provided in G.S.
– A nonresident or part-year resident who claims the credit allowed by this section shallreducetheamount ofthecredit bymultiplying it bythefractioncalculatedunder G.S.
– A nonresident or part-year resident who claims the credit allowed by this section shallreducetheamount ofthecredit bymultiplyingit bythefraction calculatedunder G.S.
*DRS15209-MCf-159*
*S504-v-1*
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Action History

  1. Passed 1st Reading

  2. Ref To Com On Rules and Operations of the Senate

  3. Filed

Sponsors

Sponsorship breakdown

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0 sponsors · 3 co-sponsors · 176 not signed on

Sponsors (0)

None.

Co-sponsors (3)

Not signed on (176)

176 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation finance
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Frequently asked questions

Who sponsors SB 504?
SB 504 is sponsored by Woodard, Marcus, and Mujtaba A. Mohammed (Democratic).
What is the current status of SB 504?
This bill died with 2021-2022 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 504?
Track SB 504 free on One Click Politics — get push/email alerts when it moves.

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