North Carolina 2025 Session Status: In Committee 7 D cosponsors

HB 459 — Income Tax Rate Reduction Trigger Modifications.

Last action — Passed 1st Reading

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

This bill is in committee in the House. Introduced March 19, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 26% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 7 sponsors

    3 primary, 4 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (7 D).

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

50 added · 49 removed

Plain-language change summary

The recent changes to House Bill 459 add some explanation about the severe flooding and loss of life in North Carolina, indicating the urgency of the issue. Additionally, it maintains the fiscal thresholds for state revenue but slightly adjusts the structure of some lines to clarify timing for tax periods. These changes matter because they frame the context for the legislation and may impact decisions about fiscal policy in relation to addressing future disasters.

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GENERAL ASSEMBLY OF NORTH CAROLINA H.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 H 1 HOUSE BILL 459 Short Title:
459 Mar 19, 2025 SESSION 2025 HOUSE PRINCIPAL CLERK H D HOUSE BILL DRH30198-NIxf-103 Short Title:
Representative Butler.
Representatives Butler, Budd, Greenfield, and Harrison (Primary Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
A BILL TO BE ENTITLED AN ACT TO MODIFY THE INCOME TAX RATE REDUCTION TRIGGER.
Rules, Calendar, and Operations of the House March 20, 2025 A BILL TO BE ENTITLED AN ACT TO MODIFY THE INCOME TAX RATE REDUCTION TRIGGER.
and Whereas, Hurricane Helene caused widespread heavy rainfall in excess of 30 inches in some areas, record flooding, and significant loss of human life and property in North Carolina;
and Whereas, Hurricane Helene caused widespread heavy rainfall in excess of 30 inches in some areas, record flooding, and significant loss of human life and propertyin North Carolina;
– Notwithstanding the tax rates set out in subsection (a) of this section, if total General Fund revenue in a fiscal year set out below exceeds the trigger amount indicated for that fiscal year, then the applicable tax rate for the indicated and subsequent tax years shall be equal to the greater of (i) the prior taxable year's rate decreased by one-half percentage point (0.50%) or (ii) two and forty-nine hundredths percent (2.49%).
– Notwithstanding the tax rates set out in subsection (a) of this section, if total General Fund revenue in a fiscal year set out below exceeds the trigger amount indicated for that fiscal year, then the applicable tax rate for the indicated and subsequent tax years shall be equal to the greater of (i) the prior taxable year's rate decreased by one-half *H459-v-1* General Assembly Of North Carolina Session 2025 percentage point (0.50%) or (ii) two and forty-nine hundredths percent (2.49%).
For purposes of *DRH30198-NIxf-103* General Assembly Of North Carolina Session 2025 this subsection, total General Fund revenue is the amount stated in the final accounting of total General Fund Reverting Net Tax and Non-Tax Revenues for the fiscal year, as reported by the Office of State Controller in August following the end of the fiscal year.
For purposes of this subsection, total General Fund revenue is the amount stated in the final accounting of total General Fund Reverting Net Tax and Non-Tax Revenues for the fiscal year, as reported by the Office of State Controller in August following the end of the fiscal year.
Thetaxshall belevied,collected,and paid annually.
Thetax shall belevied,collected,andpaid annually.
Page 2 DRH30198-NIxf-103
Page 2 House Bill 459-First Edition
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Action History

  1. Passed 1st Reading

  2. Ref To Com On Rules, Calendar, and Operations of the House

  3. Filed

Sponsors

Sponsorship breakdown

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3 sponsors · 4 co-sponsors · 172 not signed on

Sponsors (3)

Co-sponsors (4)

Not signed on (172)

172 members have not signed on to this bill.

Show all 172 →

"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
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 459?
HB 459 is sponsored by Renée A. Price (Democratic), Maria Cervania (Democratic), Eric Ager (Democratic), Pricey Harrison (Democratic), Julia Greenfield (Democratic), Laura Budd (Democratic), and Deb Butler (Democratic).
What is the current status of HB 459?
This bill is in committee in the House. Introduced March 19, 2025. It must pass committee before a floor vote.
Where can I track HB 459?
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