A new bill filed by State Rep. Tim Longest in the North Carolina House seeks to reinstate the child tax credit to provide tax relief for families with dependent children, according to the North Carolina State House.
The bill, filed as HB 628 on March 31 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 reenacts the child tax credit as it existed prior to its expiration in North Carolina, allowing taxpayers a credit for each dependent child for whom they receive a federal child tax credit. The credit amount varies based on adjusted gross income and filing status. For married individuals filing jointly, the credit is $250 for incomes up to $40,000, $125 for incomes between $40,001 and $100,000, and zero above $100,000. The credit structure is similar for other filing statuses with their respective income thresholds. Nonresidents or part-year residents must adjust the credit based on their residency status. If the credit exceeds the tax due, it is refundable. The act applies to taxable years beginning on or after Jan. 1, 2025.
Of the four sponsors of this bill, Robert T. Reives, II proposed the most bills (23) 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.
Longest graduated from the University of North Carolina at Chapel Hil in 2013 with a BA and again in 2018 from University of North Carolina at Chapel Hil with a JD.
Longest, a Democrat, was elected to the North Carolina State House in 2023 to represent the state’s 34th House district, replacing previous state representative Jack Nichols.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Tim Longest, Beth Helfrich, Brandon Lofton, and Robert T. Reives, II | HB 628 | 03/31/2025 | Reenact Child Tax Credit. |
| Tim Longest and Brandon Lofton | HB 630 | 03/31/2025 | Restore LEA Sales Tax Benefit. |
| Tim Longest, Allen Chesser, Neal Jackson, and Terry M. Brown Jr. | HB 462 | 03/19/2025 | Personal Data Privacy/Social Media Safety. |
| Tim Longest, Carolyn G. Logan, and Mary Belk | HB 203 | 02/25/2025 | Home Warranty Act. |
| Tim Longest, Allen Buansi, Gloristine Brown, and Lindsey Prather | HB 181 | 02/24/2025 | Tax Relief for Working Families Act. |
| Tim Longest, Carolyn G. Logan, Jordan Lopez, and Marcia Morey | HB 167 | 02/21/2025 | Firearm in Unattended Vehicle/Safely Store. |
| Tim Longest, Allison A. Dahle, Erin Paré, and Monika Johnson-Hostler | HB 151 | 02/18/2025 | SchCalFlex/Wake/CC. |
| Tim Longest, Abe Jones, Marcia Morey, and Phil Rubin | HB 129 | 02/13/2025 | Judge Joe John Nonpartisan Jud. Elections Act. |
| Tim Longest, Allen Buansi, Pricey Harrison, and Renée A. Price | HB 131 | 02/13/2025 | Reenact Solar Energy Tax Credit. |
