A new bill filed by State Sen. Sophia Chitlik in the North Carolina Senate aims to maintain corporate tax revenue by ending the scheduled phaseout and setting a flat tax rate, according to the North Carolina State Senate.
The bill, filed as SB 943 on April 29 during the 2025 regular session, was formally listed with the short title: ‘Kids Over Corporations Act.’
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill repeals North Carolina’s scheduled phaseout of the corporate income tax and instead imposes a flat 5% tax on the state net income of every C corporation doing business in the state. It specifies that S corporations remain exempt from this tax. The bill replaces the previously enacted schedule that would have reduced the corporate rate from 2.25% in 2025 to zero after 2029. The act takes effect for taxable years beginning on or after Jan. 1, 2026, and appears intended to preserve long-term state revenue and maintain a corporate share of funding for public services.
Of the three sponsors of this bill, Natalie S. Murdock proposed the most bills (92) 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.
Chitlik graduated from New York University in 2011 with a BA.
Chitlik, a Democrat, was elected to the North Carolina State Senate in 2025 to represent the state’s 22nd Senate district, replacing previous state senator Mike Woodard.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Sophia Chitlik, Kandie D. Smith, and Natalie S. Murdock | SB 943 | 04/29/2026 | Kids Over Corporations Act. |
| Sophia Chitlik and Lisa Grafstein | SB 903 | 04/29/2026 | Public Employees Deserve A Voice Act. |
| Sophia Chitlik, Lisa Grafstein, and Paul A. Lowe, Jr. | SB 904 | 04/29/2026 | Save SNAP Act. |
| Sophia Chitlik, DeAndrea Salvador, and Natalie S. Murdock | SB 909 | 04/29/2026 | The BUMP Act. |
| Sophia Chitlik, DeAndrea Salvador, and Natalie S. Murdock | SB 910 | 04/29/2026 | Expanding Insurance Coverage/Fertility Care. |
| Sophia Chitlik, Caleb Theodros, and Mujtaba A. Mohammed | SB 917 | 04/29/2026 | MELT Act: Support Immigrant Legal Defense. |
| Sophia Chitlik, Kandie D. Smith, and Woodson Bradley | SB 942 | 04/29/2026 | Reenact EITC. |
| Sophia Chitlik, Kandie D. Smith, and Lisa Grafstein | SB 944 | 04/29/2026 | Keep Families Fed Act. |
| Sophia Chitlik and Vickie Sawyer | SB 945 | 04/29/2026 | Safe Camps Act. |
| Sophia Chitlik and Natalie S. Murdock | SB 890 | 04/28/2026 | Keep Immigrant Talent in NC. |
| Sophia Chitlik, Graig Meyer, and Sydney Batch | SB 480 | 03/25/2025 | NC Paid Family Leave Insurance Act. |
| Sophia Chitlik and Natalie S. Murdock | SB 536 | 03/25/2025 | Birth Freedom Act. |
| Sophia Chitlik and Bobby Hanig | SB 568 | 03/25/2025 | Innovative Treatments for Mental Health Act. |
| Sophia Chitlik, Kandie D. Smith, and Natalie S. Murdock | SB 569 | 03/25/2025 | Eviction Record Expunction Act. |
| Sophia Chitlik and Paul A. Lowe, Jr. | SB 578 | 03/25/2025 | North Carolina CARDINAL Corps Act. |
| Sophia Chitlik and Caleb Theodros | SB 582 | 03/25/2025 | Wellness Break Act. |
| Sophia Chitlik, Natalie S. Murdock, and Val Applewhite | SB 583 | 03/25/2025 | Lead. Invest. Families/Foster Teen Act (LIFT). |
| Sophia Chitlik and Michael Garrett | SB 586 | 03/25/2025 | Allergy Safe NC. |
| Sophia Chitlik and Natalie S. Murdock | SB 588 | 03/25/2025 | Pregnant Workers Protection Act. |
| Sophia Chitlik and Jay J. Chaudhuri | SB 592 | 03/25/2025 | Statewide Child Care Investment Act. |
| Sophia Chitlik and Jay J. Chaudhuri | SB 593 | 03/25/2025 | Grant Our Kids Care Act. |
| Sophia Chitlik and Jay J. Chaudhuri | SB 594 | 03/25/2025 | Care Center Cost Support Act. |
| Sophia Chitlik, DeAndrea Salvador, and Michael Garrett | SB 607 | 03/25/2025 | Equal Pay Act. |
| Sophia Chitlik, Lisa Grafstein, and Paul A. Lowe, Jr. | SB 618 | 03/25/2025 | Lasting Economic and Academic Prosperity Act. |
| Sophia Chitlik, DeAndrea Salvador, and Woodson Bradley | SB 622 | 03/25/2025 | Healthy Families & Workplaces/Paid Sick Leave. |
| Sophia Chitlik, Michael Garrett, and Woodson Bradley | SB 625 | 03/25/2025 | Protect NC Prosperity & Health. |
| Sophia Chitlik, DeAndrea Salvador, and Woodson Bradley | SB 635 | 03/25/2025 | Healthy Families & Workplaces/Paid Sick Leave. |
| Sophia Chitlik, Terence Everitt, and Woodson Bradley | SB 641 | 03/25/2025 | Reenact Child Tax Credit. |
| Sophia Chitlik, Eddie D. Settle, and Todd Johnson | SB 657 | 03/25/2025 | Keeping Our Coaches Act. |
| Sophia Chitlik and Natalie S. Murdock | SB 663 | 03/25/2025 | End Menstrual Poverty Act. |
| Sophia Chitlik, Jay J. Chaudhuri, and Terence Everitt | SB 677 | 03/25/2025 | SOS (State Owned Structures) Childcare Act. |
| Sophia Chitlik and Jay J. Chaudhuri | SB 678 | 03/25/2025 | Onsite Childcare for State Employees Act. |
| Sophia Chitlik, Jay J. Chaudhuri, and Michael Garrett | SB 680 | 03/25/2025 | Comprehensive Capital for Childcare Expansion. |
| Sophia Chitlik, Paul A. Lowe, Jr., and Woodson Bradley | SB 684 | 03/25/2025 | Put Money to Work in Communities Act. |
| Sophia Chitlik and Woodson Bradley | SB 712 | 03/25/2025 | Caring for Our Caregivers Act. |
| Sophia Chitlik and Natalie S. Murdock | SB 397 | 03/24/2025 | Invest in Durham’s Ed/Athletic Infrastructure. |
| Sophia Chitlik, Natalie S. Murdock, and Woodson Bradley | SB 413 | 03/24/2025 | Right to Use Contraception. |
| Sophia Chitlik and Val Applewhite | SB 439 | 03/24/2025 | Moratorium on Opportunity Scholarships. |
| Sophia Chitlik, DeAndrea Salvador, and Natalie S. Murdock | SB 456 | 03/24/2025 | Healthy Start NC. |
| Sophia Chitlik, Graig Meyer, and Sydney Batch | SB 457 | 03/24/2025 | Automatic Voter Registration. |
| Sophia Chitlik, Lisa Grafstein, and Sydney Batch | SB 458 | 03/24/2025 | Enact KinCare & Safe Days. |
| Sophia Chitlik, Lisa Grafstein, and Michael Garrett | SB 459 | 03/24/2025 | Constitutional Repeal of Art. XIV Sec. 6. |
| Sophia Chitlik, Graig Meyer, and Natalie S. Murdock | SB 467 | 03/24/2025 | Right to Reproductive Freedom Act. |
| Sophia Chitlik and Caleb Theodros | SB 473 | 03/24/2025 | Capital for Communities Act. |
| Sophia Chitlik, Jay J. Chaudhuri, and Mujtaba A. Mohammed | SB 358 | 03/20/2025 | Hate Crimes Prevention Act. |
| Sophia Chitlik and Lisa Grafstein | SB 371 | 03/20/2025 | Stop Chronically Low-Performing Charters. |
| Sophia Chitlik and Mujtaba A. Mohammed | SB 347 | 03/19/2025 | Supporting Parents Who Serve. |
| Sophia Chitlik, Natalie S. Murdock, and Woodson Bradley | SB 352 | 03/19/2025 | Community Health Center Grants for LARCs. |
| Sophia Chitlik, Gladys A. Robinson, and Woodson Bradley | SB 281 | 03/13/2025 | Essential Relief for Child Care Act. |
| Sophia Chitlik and Natalie S. Murdock | SB 288 | 03/13/2025 | Funds for Pauli Murray Center. |
| Sophia Chitlik and Natalie S. Murdock | SB 289 | 03/13/2025 | Funds for the Stagville Memorial Project. |
| Sophia Chitlik and Todd Johnson | SB 273 | 03/12/2025 | Grant’s Law/Require Lifeguards at Day Camps. |
| Sophia Chitlik, Natalie S. Murdock, and Woodson Bradley | SB 247 | 03/05/2025 | Redirect Crisis Pregnancy Center Funds. |
| Sophia Chitlik and Natalie S. Murdock | SB 208 | 02/27/2025 | SchCalFlex/Durham/Aug 10 & Assmnts. |
| Sophia Chitlik and Natalie S. Murdock | SB 209 | 02/27/2025 | Data Privacy for Minors. |
| Sophia Chitlik and Natalie S. Murdock | SB 210 | 02/27/2025 | Funds/Durham Co. Wastewater Utility/RTP. |
| Sophia Chitlik and Natalie S. Murdock | SB 217 | 02/27/2025 | Funds to Repair Orphan Roads in Durham County. |
| Sophia Chitlik and Natalie S. Murdock | SB 175 | 02/26/2025 | Flexibility in Filling Vacancies/Durham. |
| Sophia Chitlik and Joyce Waddell | SB 159 | 02/25/2025 | Elderly Prop. Tax Appreciation Exclusion. |
| Sophia Chitlik, Julie Mayfield, and Natalie S. Murdock | SB 166 | 02/25/2025 | Repeal Limitations On Auxiliary Containers. |
| Sophia Chitlik and Natalie S. Murdock | SB 168 | 02/25/2025 | Durham/Reduce Speed Limits. |
| Sophia Chitlik | SB 148 | 02/24/2025 | 22nd Senatorial District Local Act-1. |
