This is a post from Allen Washburn, faithful pastor, North Carolinian and contributor at The Blaze Media: 🚨 MAJOR LAW & TAX CHANGES EFFECTIVE JANUARY 1, 2026 — WHAT NORTH CAROLINIANS NEED TO KNOW 🚨 As we enter 2026, several new North Carolina laws and policies take effect, along with federal tax adjustments and provisions from recent legislation. 📍 North Carolina — Key New Laws Effective Jan. 1, 2026 💰 Taxes • Individual income tax rate reduces to a flat **3.99%** (from 4.25% in 2025) 🏫 Schools & Families • State statutes and policies officially recognize only two biological sexes (male and female) • Public schools must adopt policies restricting overnight sleeping quarters on school-sponsored trips/events to biological sex (exceptions for family members or with written parental consent for all involved students) • Parents gain expanded ability to review and restrict library materials for their own children • Students may be excused from classroom activities conflicting with sincerely held religious beliefs (alternative assignment required) 🏥 Healthcare • North Carolina joins the Interstate Medical Licensure Compact, streamlining licensing for physicians and improving access to care • Internationally trained doctors and physician assistants can more easily apply for NC licenses ⚖️ Estates & Probate • Attorneys may retain electronic originals of wills • Certified copies of wills can be used in probate proceedings if the original is lost 💼 Investments & Pensions • New independent North Carolina Investment Authority assumes management of state investments, including teacher and public employee retirement funds 🔫 Public Safety (Private Schools) • Certain private school staff/volunteers may carry concealed handguns or stun guns on campus with school approval and proper permits (effective earlier in some cases) ⸻ 🇺🇸 Federal Tax Changes & Provisions for 2026 (Tax Year 2026, Filed in 2027) Note: Many provisions from the One Big Beautiful Bill Act (signed July 2025) apply starting in tax year 2025 (filed in 2026), with ongoing effects. 💵 Income & Deductions • Standard deduction increases (inflation-adjusted): – **$32,200** married filing jointly – **$16,100** single or married filing separately – **$24,150** head of household • Additional deduction for seniors (age 65+): Up to $6,000 extra (2025–2028) • New above-the-line deductions (2025–2028): – Up to **$25,000** in qualified tips (phases out at higher incomes) – Up to **$12,500** in qualified overtime premium pay (phases out at higher incomes) 👶 Families & Children • Child Tax Credit: Up to **$2,200** per qualifying child (with partial refundability) • New "Trump Accounts": Tax-advantaged savings for children under 18 – $1,000 one-time federal seed for eligible U.S. citizen newborns (born 2025–2028) – Annual family contributions up to $5,000 – Tax-deferred growth in broad market index; full access at age 18 – Some qualifying areas receive additional private contributions (e.g., $250 in certain ZIP codes) 🏡 Estates & Gifts • Lifetime estate/gift tax exemption: **$15 million** per person (inflation-adjusted going forward; $30 million for couples) 🚘 Business & Other • Standard mileage rate: **72.5 cents** per mile • Expanded employer-provided childcare tax credit (up to $500,000–$600,000 for qualifying businesses) ⸻ ⚠️ These changes—whether you agree with them or not—will impact taxes, schools, healthcare, and more starting in 2026. 📢 Share this summary so North Carolinians stay informed and prepared! Always consult a tax professional or attorney for personal advice.