North Carolina Income-tax amendment: Maximum state income-tax rate
North Carolina · Constitutional amendment · Taxes · Statewide decision
Explanation reviewed 2026-10-27. AI-written and checked against linked official evidence; not an election-office summary.
AI-written summary
Would lower the constitutional maximum income-tax rate to 3.5%. Actual tax rates would still be set by law within that ceiling.
What applies now
The constitution permits an income-tax rate up to 7%. This is a ceiling, not the rate every taxpayer pays.
If yes / for
Lower the constitutional ceiling to 3.5%.
If no / against
Keep the 7% ceiling.
Costs and funding
No verified fiscal estimate recorded in this baseline. This does not mean there is no cost.
Timing
Taxable years beginning on or after January 1, 2027.
Passage rule
A majority of votes cast on the amendment.
Some official sources do not have comparable automated archives. Consult the linked evidence and its review date.