A new bill filed by State Rep. Allen Buansi in the North Carolina House aims to reinstate and expand North Carolina’s earned income tax credit for qualifying taxpayers, according to the North Carolina State House.
The bill, filed as HB 1082 on April 28 during the 2025 regular session, was formally listed with the short title: ‘Tax Relief for Working Families Act.’
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill reenacts North Carolina’s earned income tax credit by restoring a state income tax credit for individuals who qualify for the federal earned income tax credit under Section 32 of the Internal Revenue Code. It sets the state credit at 20% of the federal credit amount and makes the credit refundable, meaning any amount that exceeds a taxpayer’s state income tax liability must be paid to the taxpayer as a refund. Nonresidents and part-year residents must prorate the credit based on their share of North Carolina income. The bill takes effect for taxable years beginning on or after Jan. 1, 2026.
Of the four sponsors of this bill, Lindsey Prather proposed the most bills (38) during the 2025 regular session.
Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.
You can read more about the bills and other measures here.
Buansi graduated from Dartmouth College in 2009 with a BA and again in 2015 from University of North Carolina at Chapel Hill with a JD.
Buansi, a Democrat, was elected to the North Carolina State House in 2022 to represent the state’s 56th House district, replacing previous state representative Verla Insko.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Allen Buansi, Dante Pittman, Lindsey Prather, and Tim Longest | HB 1082 | 04/28/2026 | Tax Relief for Working Families Act. |
| Allen Buansi, Brian Turner, Charles Smith, and Monika Johnson-Hostler | HB 1070 | 04/28/2026 | Domestic Violence Divorce Reform Act. |
| Allen Buansi, Amber M. Baker, Lindsey Prather, and Rodney D. Pierce | HB 1073 | 04/28/2026 | Fair Share for Public Schools Act. |
| Allen Buansi, Bill Ward, and Tim Longest | HB 1085 | 04/28/2026 | Improve Cable Service Complaint Resolutions. |
| Allen Buansi, Kanika Brown, Lindsey Prather, and Tim Longest | HB 1059 | 04/27/2026 | Fair Minimum Wage Act. |
| Allen Buansi, Amos L. Quick, III, James Roberson, and Monika Johnson-Hostler | HB 1031 | 04/21/2026 | Universal Free Breakfast and Lunch. |
| Allen Buansi, Harry Warren, Tim Longest, and Zack Hawkins | HB 931 | 04/10/2025 | End Predatory Towing Fees and Practices. |
| Allen Buansi and Brian Turner | HB 942 | 04/10/2025 | Funds to Support Survivors. |
| Allen Buansi, Carla D. Cunningham, Ray Pickett, and Timothy Reeder, MD | HB 796 | 04/07/2025 | The Student Mental Health Line Awareness Act. |
| Allen Buansi, Bryan Cohn, Phil Rubin, and Shelly Willingham | HB 788 | 04/03/2025 | Fix Our Democracy. |
| Allen Buansi, Carla D. Cunningham, Donnie Loftis, and Grant L. Campbell, MD | HB 790 | 04/03/2025 | Prohibit Vape/Tobacco Shops Near Schools. |
| Allen Buansi, Amos L. Quick, III, Cecil Brockman, and Ya Liu | HB 713 | 04/02/2025 | Universal Free Breakfast and Lunch. |
| Allen Buansi, Cecil Brockman, Charles Smith, and Vernetta Alston | HB 722 | 04/02/2025 | Enact Criminal Justice Debt Reform. |
| Allen Buansi, Donna McDowell White, Renée A. Price, and Sarah Crawford | HB 743 | 04/02/2025 | Allow Live-In DSPs in Group Homes. |
| Allen Buansi, Gloristine Brown, Terry M. Brown Jr., and Tracy Clark | HB 641 | 04/01/2025 | Transportation for the Future Act. |
| Allen Buansi, Abe Jones, Charles Smith, and Terry M. Brown Jr. | HB 646 | 04/01/2025 | Const. Amend.: Remove Slavery as Punishment. |
| Allen Buansi, Lindsey Prather, and Maria Cervania | HB 667 | 04/01/2025 | Reduce Barriers to College Completion. |
| Allen Buansi, Allison A. Dahle, Amber M. Baker, and Phil Rubin | HB 580 | 03/31/2025 | SBOE Legislative Changes.-AB |
| Allen Buansi, Frank Iler, Renée A. Price, and Tricia Ann Cotham | HB 513 | 03/25/2025 | Strengthen Long-Term Care Ombudsman Program. |
| Allen Buansi, Julia Greenfield, Julie von Haefen, and Mike Colvin | HB 456 | 03/19/2025 | No Surprises for Ambulance Services Act. |
| Allen Buansi, Becky Carney, Carla D. Cunningham, and Mary Belk | HB 460 | 03/19/2025 | Medical Equipment Right to Repair Act. |
| Allen Buansi, B. Ray Jeffers, Renée A. Price, and Zack Hawkins | HB 416 | 03/17/2025 | Funds for Boys & Girls Clubs. |
| Allen Buansi, Eric Ager, Gloristine Brown, and Jordan Lopez | HB 404 | 03/13/2025 | Fair & Affordable Housing Act. |
| Allen Buansi and Renée A. Price | HB 391 | 03/12/2025 | More APS Staff to Address Elder Abuse. |
| Allen Buansi, Gloristine Brown, Lindsey Prather, and Tim Longest | HB 181 | 02/24/2025 | Tax Relief for Working Families Act. |
| Allen Buansi, Grant L. Campbell, MD, Heather H. Rhyne, and Jarrod Lowery | HB 145 | 02/17/2025 | Funds for Diabetes Research Institute/UNC-CH. |
| Allen Buansi, Pricey Harrison, Renée A. Price, and Tim Longest | HB 131 | 02/13/2025 | Reenact Solar Energy Tax Credit. |
| Allen Buansi, Allen Chesser, Jarrod Lowery, and Terry M. Brown Jr. | HB 93 | 02/10/2025 | Constitutional Amendment/Repeal Literacy Test. |
| Allen Buansi and Renée A. Price | HB 51 | 02/04/2025 | SchCalFlex/Orange,CH-Car,Caswell/CC & Assmnts. |
