A new bill filed by State Sen. Woodson Bradley seeks to reinstate the earned income tax credit in North Carolina to provide tax relief for qualifying individuals, according to the North Carolina State Senate.
The bill, filed as SB 304 on March 17 during the 2025 regular session, was formally listed with the short title: ‘Reenact EITC.’
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill aims to reinstate the Earned Income Tax Credit (EITC) in North Carolina, allowing individuals who claim a federal EITC under section 32 of the Internal Revenue Code to receive a state tax credit. The credit would be 10% of the qualified federal EITC amount. Nonresidents or part-year residents are required to adjust their credit by applying a specific fraction. If the credit exceeds the taxpayer’s liability, the excess amount will be refunded. This provision applies to taxable years starting on or after Jan. 1, 2025. The reinstated EITC was previously repealed effective for taxable years beginning on or after Jan. 1, 2014.
Of the three sponsors of this bill, Kandie D. Smith proposed the most bills (23) 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.
Bradley graduated from Hollins University in 1995 with a BA.
Bradley, a Democrat, was elected to the North Carolina State Senate in 2025 to represent the state’s 42nd Senate district, replacing previous state senator Rachel Hunt.
| Legislative Session | Authors | Bill Number | Date Filed | Title |
|---|---|---|---|---|
| 2025 | Woodson Bradley, Kandie D. Smith, and Lisa Grafstein | SB 304 | 03/17/2025 | Reenact EITC. |
| 2025 | Woodson Bradley, Kandie D. Smith, and Lisa Grafstein | SB 303 | 03/17/2025 | Repeal Service Tax. |
| 2025 | Woodson Bradley, Kandie D. Smith, and Lisa Grafstein | SB 305 | 03/17/2025 | Community Emergency Response Training. |
| 2025 | Woodson Bradley, Gladys A. Robinson, and Sophia Chitlik | SB 281 | 03/13/2025 | Essential Relief for Child Care Act. |
| 2025 | Woodson Bradley, Natalie S. Murdock, and Sophia Chitlik | SB 247 | 03/05/2025 | Redirect Crisis Pregnancy Center Funds. |
| 2025 | Woodson Bradley | SB 213 | 02/27/2025 | 42nd Senatorial District Local Act-1. |
| 2025 | Woodson Bradley, Caleb Theodros, and Val Applewhite | SB 161 | 02/25/2025 | The Jenesis Firearm Accountability Act. |
| 2025 | Woodson Bradley | SB 138 | 02/24/2025 | Restore Down-Zoning Auth./Mecklenburg Co. |
| 2025 | Woodson Bradley, Kandie D. Smith, and Terence Everitt | SB 134 | 02/21/2025 | Inclusionary Zoning/Workforce Housing Funds. |
| 2023 | Rachel Hunt | SB 909 | 05/15/2024 | Protect Women’s Healthcare. |
| 2023 | Natasha R. Marcus and Rachel Hunt | SB 831 | 05/02/2024 | Menstrual Products Sales Tax Exemption. |
| 2023 | Natasha R. Marcus and Rachel Hunt | SB 892 | 05/02/2024 | Student Voter ID Grant Program/CCs. |
| 2023 | Rachel Hunt | SB 642 | 04/05/2023 | Independent Redistricting Commission. |
| 2023 | Natasha R. Marcus and Rachel Hunt | SB 537 | 04/04/2023 | The Patrick Mays Hazard Light Safety Act. |
| 2023 | Natasha R. Marcus and Rachel Hunt | SB 462 | 04/03/2023 | Highway Safety Omnibus/Addit’l Magistrates. |
| 2023 | Rachel Hunt | SB 493 | 04/03/2023 | Go Big for Early Childhood Education. |
| 2023 | Rachel Hunt | SB 502 | 04/03/2023 | Modify School Performance Grades. |
| 2023 | Rachel Hunt | SB 522 | 04/03/2023 | Informational Literacy Bill. |
| 2023 | Rachel Hunt | SB 532 | 04/03/2023 | Restore State Emp/Teacher Retiree Med Benefit. |
| 2023 | Rachel Hunt | SB 440 | 03/30/2023 | Increase NC Minimum Wage/$15. |
| 2023 | Natasha R. Marcus and Rachel Hunt | SB 229 | 03/08/2023 | School Calendar Flexibility/Charlotte-Meck. |
| 2023 | Rachel Hunt | SB 196 | 03/02/2023 | Student Borrowers’ Bill of Rights. |
| 2023 | Rachel Hunt | SB 184 | 03/01/2023 | Restore Master’s Pay for Teachers & ISP. |
| 2023 | Rachel Hunt | SB 185 | 03/01/2023 | Restore Educator Longevity. |
| 2023 | Rachel Hunt | SB 74 | 02/06/2023 | Parents’ and Students’ Bill of Rights. |
| 2023 | Rachel Hunt | SB 63 | 02/02/2023 | 42nd Senatorial District Local Act-1. |
| 2023 | Rachel Hunt | SB 19 | 01/25/2023 | Codify Roe and Casey Protections. |
