North Carolina 2025 Session Status: In Committee 7 D cosponsors

SB 790 — Small Business Capital Improvement Account.

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 is in committee in the Senate. Introduced April 21, 2026. It must pass committee before a floor vote.

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

Prognosis

Stalled 26% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 7 sponsors

    0 primary, 7 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (7 D).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

10 added · 11 removed

Plain-language change summary

In the latest version of Senate Bill 790, the title and introductory wording have been clarified, focusing specifically on allowing small businesses to eliminate state income taxes on certain items from their adjusted gross income. This change is significant because it specifies which items are affected by the tax exemption, making it easier for small business owners to understand how the legislation could benefit them financially. Overall, this amendment aims to support small businesses by reducing their tax burden.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Apr 21, 2026 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 1 SENATE BILL 790 Short Title:
790 SESSION 2025 PRINCIPAL CLERK S D SENATE BILL DRS35341-MCf-245 Short Title:
A BILL TO BE ENTITLED ANACT TO ALLOWSMALLBUSINESSES TOELIMINATESTATE INCOMETAXES ON A PORTION OF REVENUE IF USED FOR CAPITAL EXPENDITURES.
Rules and Operations of the Senate April 22, 2026 A BILL TO BE ENTITLED ANACT TO ALLOW SMALLBUSINESSES TOELIMINATESTATE INCOMETAXES ON A PORTION OF REVENUE IF USED FOR CAPITAL EXPENDITURES.
– In calculating North Carolina taxable income, a taxpayer must add to the taxpayer's adjusted gross incomeanyofthefollowingitems thatarenot included in thetaxpayer's adjusted gross income:
– In calculating North Carolina taxable income, a taxpayer must add to the taxpayer's adjusted gross incomeanyofthefollowingitems thatarenot includedin thetaxpayer's adjusted gross income:
…." *DRS35341-MCf-245* General Assembly Of North Carolina Session 2025 SECTION 2.
…." *S790-v-1* General Assembly Of North Carolina Session 2025 SECTION 2.
Page 2 DRS35341-MCf-245
Page 2 Senate Bill 790-First Edition
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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 · 7 co-sponsors · 172 not signed on

Sponsors (0)

None.

Co-sponsors (7)

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 labor
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 SB 790?
SB 790 is sponsored by Joyce Waddell (Democratic), Caleb Theodros (Democratic), Gladys A. Robinson (Democratic), Mujtaba A. Mohammed (Democratic), Val Applewhite (Democratic), Woodson Bradley (Democratic), and Kandie D. Smith (Democratic).
What is the current status of SB 790?
This bill is in committee in the Senate. Introduced April 21, 2026. It must pass committee before a floor vote.
Where can I track SB 790?
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Last checked for changes 3 months ago · updated continuously

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