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House Bill 11

North Carolina lawmakers introduced legislation (House Bill 11) to mirror the federal carveouts, but had not completed action as of late 2025.

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Jan 29, 2026
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How will North Carolina’s tax code treat the federal tip and overtime deductions for tax year 2026 and beyond?

does not yet have a settled answer: ’s “One Big Beautiful Bill” created federal above‑the‑line deductions for qualified tips and qualifying overtime effective for tax year 2025 (claimed on 2025 return...