Sen. Everitt files bill in North Carolina Senate to reinstate child tax credit

A new bill filed by State Sen. Terence Everitt in the North Carolina Senate seeks to reinstate the child tax credit, allowing eligible taxpayers to claim a credit against state income tax, according to the North Carolina State Senate.

The bill, filed as SB 641 on March 25 during the 2025 regular session, was formally listed with the short title: ‘Reenact Child 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 reinstates the child tax credit in North Carolina, allowing taxpayers who qualify for the federal child tax credit to receive a state credit against their income tax. The bill specifies credit amounts of $1,900 for each qualifying child age six or under and $1,600 for older qualifying children. A sliding scale based on adjusted gross income determines the actual credit received, with maximum credits for joint filers under $40,000, heads of household under $32,000, singles under $20,000, and married individuals filing separately under $20,000. Credits are adjusted for nonresidents and residents who lived in the state for part of the year. The bill stipulates that if the credit exceeds the tax owed, the excess is refundable. This act is effective for taxable years beginning on or after Jan. 1, 2025.

Of the three sponsors of this bill, Woodson Bradley proposed the most bills (60) 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.