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.
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.
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