North Carolina 2025 Session Status: In Committee Bipartisan · 6 R · 1 D cosponsors

HB 384 — National Guard Tax Deduction for Federal Pay.

Last action — Reptd Fav Com Substitute

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  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 12, 2025. It must pass committee before a floor vote.

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

Prognosis

Advancing 42% · 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.

  • 8 sponsors

    3 primary, 5 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (6 R · 1 D) — cross-party backing.

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

18 added · 44 removed

Plain-language change summary

The latest version of House Bill 384 has changed the date and the list of sponsors. The new version officially includes more sponsors, which indicates broader support for the bill. Additionally, the referral process was updated, highlighting the committees that will review the bill moving forward. These changes are important because they show that the bill is gaining traction and could have more influence in the legislative process.

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GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 H 2 HOUSE BILL 384 Committee Substitute Favorable 4/8/25 Short Title:
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 H 1 HOUSE BILL 384 Short Title:
Nat.
NCNG Tax Deduction for Fed.
Guard Tax Deduction for Fed.
Representatives Loftis, Schietzelt, Gable, and Campbell (Primary Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
March 13, 2025 A BILL TO BE ENTITLED AN ACT TO ALLOW ENLISTED MEMBERS OF THE NATIONAL GUARD WITH A RANKOFE-1 THROUGH E-5 TO DEDUCT THEIR FEDERALBASIC PAY FROMTHE STATE INCOMETAX AND TOTRANSFER ADDITIONALSPORTS WAGERING TAX PROCEEDS TO THE GENERAL FUND.
Homeland Security and Military and Veterans Affairs, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House March 13, 2025 A BILL TO BE ENTITLED AN ACT TO ALLOW ENLISTED MEMBERS OF THE NORTH CAROLINA NATIONAL GUARD WITH A RANK OF E-1 THROUGH E-5 WHO RESIDE IN NORTH CAROLINA TO DEDUCT THEIR FEDERAL BASIC PAY FROM THE INCOME TAX.
"(17) The total amount of federal basic pay under Title 37 of the United States Code received by an enlisted member of the Army National Guard or the Air National Guard who holds the rank of E-1, E-2, E-3, E-4, or E-5." SECTION 2.
"(17) The total amount of federal basic pay under Title 37 of the United States Code received by an enlisted member of the Army National Guard or the Air National Guard who holds the rank of E-1, E-2, E-3, E-4, or E-5 and who resides in North Carolina." SECTION 2.
G.S.
This act is effective for taxable years beginning on or after January 1, 2025.
105-113.128(5) reads as rewritten:
*H384-v-1*
"(5) Of the remaining proceeds, as follows:
a.
Twenty percent (20%) annually to be distributed equally among the institutions listed in this sub-subdivision to support collegiate athletic departments, not to supplant general funding to that institution.
The institutions are listed as follows:
1.
Appalachian State University.
2.
East Carolina University.
3.
Elizabeth City State University.
4.
Fayetteville State University.
5.
North Carolina Agricultural & Technical State University.
6.
North Carolina Central University.
7.
University of North Carolina at Asheville.
8.
University of North Carolina at Charlotte.
9.
University of North Carolina at Greensboro.
10.
University of North Carolina at Pembroke.
11.
University of North Carolina at Wilmington.
12.
Western Carolina University.
13.
Winston-Salem State University.
b.
Show all 47 changed rows (7 more)
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Thirty Twenty-nine percent (30%) (29%) annually to the North Carolina Major Events, Games, and Attractions Fund established under G.S.
143B-437.112.
c.
Fiftypercent(50%)Proceedsnototherwisecreditedunderthissection, annually to the General Fund." *H384-v-2* General Assembly Of North Carolina Session 2025 SECTION 3.
Section 1 of this act is effective for taxable years beginning on or after January1,2025.Section 2ofthisactis effectiveJuly1,2025,andappliesto netproceedscredited on or after that date.
The remainder of this act is effective when it becomes law.
Page 2 House Bill 384-Second Edition
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How this bill changes current law

3 changes Share ↗

Compared against the N.C. General Statutes as published AI-generated reading aid — verify against the official bill.

The bill introduces a tax deduction for certain enlisted National Guard members and modifies the allocation of sports wagering tax proceeds.

  • G.S. 105-153.5

    (17) The total amount of federal basic pay under Title 37 of the United States Code received by an enlisted member of the Army National Guard or the Air National Guard who holds the rank of E-1, E-2, E-3, E-4, or E-5.

    This adds a new tax deduction for enlisted National Guard members with specified ranks.

  • G.S. 105-113.128(5)

    Thirty percent (30%) annually to the North Carolina Major Events, Games, and Attractions Fund established under G.S. 143B-437.112. → Thirty Twenty-nine percent (30%) (29%) annually to the North Carolina Major Events, Games, and Attractions Fund established under G.S. 143B-437.112.

    This change adjusts the allocation from thirty percent to twenty-nine percent of the proceeds to the Major Events Fund.

  • G.S. 105-113.128(5)

    Fifty percent (50%) annually to the General Fund. → Fiftypercent(50%)Proceedsnototherwisecreditedunderthissection, annually to the General Fund.

    This change clarifies that fifty percent of proceeds not otherwise allocated will go to the General Fund.

Action History

  1. Reptd Fav Com Substitute

  2. Re-ref Com On Finance

  3. Passed 1st Reading

  4. Ref to the Com on Homeland Security and Military and Veterans Affairs, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House

  5. Filed

Sponsors

Sponsorship breakdown

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3 sponsors · 5 co-sponsors · 171 not signed on

Sponsors (3)

Co-sponsors (5)

Not signed on (171)

171 members have not signed on to this bill.

Show all 171 →

"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 veterans
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 384?
HB 384 is sponsored by Donna McDowell White (Republican), Bill Ward (Republican), Keith Kidwell (Republican), Pricey Harrison (Democratic), Campbell, Wyatt Gable (Republican), Mike Schietzelt (Republican), and Donnie Loftis (Republican).
What is the current status of HB 384?
This bill is in committee in the House. Introduced March 12, 2025. It must pass committee before a floor vote.
Where can I track HB 384?
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