North Carolina 2025 Session Status: In Committee Bipartisan · 3 D · 1 R cosponsors

SB 795 — Modify Taxation of 1031 Exchanges.

Last action — Passed 1st Reading

  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.

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

Advancing 38% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 4 sponsors

    0 primary, 4 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (3 D · 1 R) — cross-party backing.

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

7 added · 8 removed

Plain-language change summary

The bill SB 795 has been updated to include a new introduction line reflecting the General Assembly session for 2025, while some previous administrative details have been removed for clarity. This change is significant because it streamlines the document, making it easier for legislators and the public to understand what the bill is about and where it stands in the legislative process.

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Previous
Latest
FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Apr 21, 2026 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 1 SENATE BILL 795 Short Title:
795 SESSION 2025 PRINCIPAL CLERK S D SENATE BILL DRS15375-NIf-175 Short Title:
A BILL TO BE ENTITLED AN ACT TO MODIFY THE TAXATION OF CERTAIN AMOUNTS OF GAIN IN A 1031 EXCHANGE.
Rules and Operations of the Senate April 22, 2026 A BILL TO BE ENTITLED AN ACT TO MODIFY THE TAXATION OF CERTAIN AMOUNTS OF GAIN IN A 1031 EXCHANGE.
*DRS15375-NIf-175*
*S795-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 · 4 co-sponsors · 175 not signed on

Sponsors (0)

None.

Co-sponsors (4)

Not signed on (175)

175 members have not signed on to this bill.

Show all 175 →

"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 SB 795?
SB 795 is sponsored by Woodson Bradley (Democratic), Dan Blue (Democratic), Val Applewhite (Democratic), and Jim Burgin (Republican).
What is the current status of SB 795?
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 795?
Track SB 795 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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