A new bill filed by State Rep. Dante Pittman aims to restore North Carolina’s earned income tax credit for individuals who qualify under federal guidelines, 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.
Pittman graduated from the University of North Carolina at Chapel Hill in 2018 with a BA.
Pittman, a Democrat, was elected to the North Carolina State House in 2025 to represent the state’s 24th House district, replacing previous state representative Ken Fontenot.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Dante Pittman, Allen Buansi, Lindsey Prather, and Tim Longest | HB 1082 | 04/28/2026 | Tax Relief for Working Families Act. |
| Dante Pittman, B. Ray Jeffers, Eric Ager, and Garland E. Pierce | HB 1057 | 04/27/2026 | Affordable Food Act. |
| Dante Pittman, Mary Belk, Terry M. Brown Jr., and Tim Longest | HB 938 | 04/10/2025 | Right to Repair Digital Electronics Act. |
| Dante Pittman, Bryan Cohn, Cynthia Ball, and Frances Jackson, PhD | HB 943 | 04/10/2025 | Turning High-Achieving Students into Teachers. |
| Dante Pittman, Sarah Crawford, and Tracy Clark | HB 813 | 04/07/2025 | Enhanced Reg. of Registered Res. Facilities. |
| Dante Pittman, Brandon Lofton, Cynthia Ball, and Garland E. Pierce | HB 786 | 04/03/2025 | Working Families Act. |
| Dante Pittman | HB 739 | 04/02/2025 | Funds for Wilson & Nash Counties. |
| Dante Pittman, Julia Greenfield, Rodney D. Pierce, and Shelly Willingham | HB 653 | 04/01/2025 | Adjust FMAP Trigger for Medicaid Expansion. |
| Dante Pittman, Eric Ager, and Sarah Crawford | HB 683 | 04/01/2025 | Expand Disabled Veteran Prop. Tax Exclusion. |
| Dante Pittman, B. Ray Jeffers, Bryan Cohn, and Robert T. Reives, II | HB 685 | 04/01/2025 | Rural NC Reinvestment Act. |
| Dante Pittman, B. Ray Jeffers, Eric Ager, and Rodney D. Pierce | HB 617 | 03/31/2025 | Supporting Small Farmers for NC’s Future Act. |
| Dante Pittman, B. Ray Jeffers, Bryan Cohn, and Sarah Crawford | HB 619 | 03/31/2025 | Health Care Security Act. |
| Dante Pittman, Amber M. Baker, Julie von Haefen, and Terry M. Brown Jr. | HB 521 | 03/26/2025 | Healthy Families & Workplaces/Paid Sick Leave. |
| Dante Pittman, Lindsey Prather, Monika Johnson-Hostler, and Rodney D. Pierce | HB 507 | 03/25/2025 | The Children First Act. |
| Dante Pittman, Beth Helfrich, Bryan Cohn, and Lindsey Prather | HB 473 | 03/20/2025 | Right to IVF. |
| Dante Pittman, Donnie Loftis, Edward C. Goodwin, and Robert T. Reives, II | HB 110 | 02/12/2025 | Nat.l Guard Student Loan Repayment Program. |
| Dante Pittman | HB 88 | 02/10/2025 | SchCalFlex/Wilson/Open Cal. |
| Dante Pittman, Allen Chesser, Grant L. Campbell, MD, and Kelly E. Hastings | HB 69 | 02/06/2025 | Military and Veterans Educational Promise Act. |
