Sen. Everitt files bill in North Carolina Senate to create caregiver tax credit

A new bill filed by State Sen. Terence Everitt in the North Carolina Senate seeks to provide financial relief to taxpayers caring for adult dependents through a tax credit program, according to the North Carolina State Senate.

The bill, filed as SB 436 on March 24 during the 2025 regular session, was formally listed with the short title: ‘Age with Dignity Act (Caregiver Tax Credit).’

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill enacts the Age with Dignity Act, introducing a caregiver tax credit for taxpayers supporting adult dependents in North Carolina. It offers a $15,000 credit if the dependent is a U.S. Armed Forces veteran and $12,000 for other qualifying relatives. To qualify, taxpayers must meet certain adjusted gross income thresholds: $150,000 for married couples filing jointly, $112,500 for head of household, and $75,000 for single filers or married individuals filing separately. Nonresidents or part-year residents must calculate a reduced credit. This act takes effect for taxable years starting on or after Jan. 1, 2025.

Of the two sponsors of this bill, Lisa Grafstein proposed the most bills (45) 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.

Everitt graduated from Rutgers University in 1997 with a BA and again in 2001 from Columbus School of Law with a JD.

Everitt, a Democrat, was elected to the North Carolina State Senate in 2025 to represent the state’s 18th Senate district, replacing previous state senator Mary Wills Bode.