KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to North Carolina

H1074 • 2025

Prescription Drug Expenses Tax Deduction.

Prescription Drug Expenses Tax Deduction.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Reeder, Chesser, Campbell, Paré, Ager, Biggs, Branson, G. Brown, K. Brown, Butler, Carney, Carver, Clark, Cohn, Cotham, Cunningham, Dixon, Greenfield, Harrison, Humphrey, Iler, F. Jackson, Jeffers, Johnson-Hostler, A. Jones, Liu, Loftis, Logan, McNeely, Moss, Penny, Pike, Potts, Pyrtle, Rhyne, Rubin, Shepard, Ward, Warren, Wheatley, White, Willingham, Winslow, Zenger
Last action
2026-05-12
Official status
Re-ref Com On Finance
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Prescription Drug Expenses Tax Deduction.

H1074-SMBC-137(e1)-v-3 (2026-05-12): Prescription Drug Expenses Tax Deduction.

What This Bill Does

  • H1074-SMBC-137(e1)-v-3 (2026-05-12): Prescription Drug Expenses Tax Deduction.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 1074: Prescription Drug Expenses Tax Deduction.

  • 2025-2026 General Assembly HOUSE BILL 1074: Prescription Drug Expenses Tax Deduction.
  • Committee: House Health.
  • If favorable, re-refer to Finance.
  • If favorable, re -refer to Rules, Calendar, and Operations of the House Date: May 12, 2026 Introduced by: Reps.

Bill History

  1. 2026-05-12 House

    Re-ref Com On Finance

  2. 2026-05-12 House

    Reptd Fav

  3. 2026-04-29 House

    Ref to the Com on Health, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House

  4. 2026-04-29 House

    Passed 1st Reading

  5. 2026-04-28 House

    Filed

Official Summary Text

H1074-SMBC-137(e1)-v-3
(2026-05-12): Prescription Drug Expenses Tax Deduction.

Current Bill Text

Read the full stored bill text 
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 1074

Short Title: Prescription Drug Expenses Tax Deduction. (Public)
Sponsors: Representatives Reeder, Chesser, Campbell, and Paré (Primary Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Health, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the
House
April 29, 2026
*H1074-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO ALLOW AN I NCOME TAX DEDUCTION FOR PRESCRIPTION DRU G 2
EXPENSES. 3
The General Assembly of North Carolina enacts: 4
SECTION 1. G.S. 105-153.5 reads as rewritten: 5
"§ 105-153.5. Modifications to adjusted gross income. 6
… 7
(b) Other Deductions. – In calculating North Carolina taxable income, a taxpayer may 8
deduct from the taxpayer's adjusted gross income any of the following items that are included in 9
the taxpayer's adjusted gross income: 10
… 11
(17) An amount, not to exceed five thousand dollars ($5,000), of the total 12
unreimbursed out -of-pocket expenditures for prescribed medications and 13
pharmacy cost -sharing, excluding any amounts covered by tax -favored 14
accounts such as a Flexible Spending Account or Health Savings Account. No 15
deduction i s allowed under this subdivision for any amount of prescribed 16
medication or pharmacy cost-sharing for which a deduction is claimed under 17
sub-subdivision (a)(2)c. of this section for the same taxable year. 18
…." 19
SECTION 2. This act is effective for taxable years beginning on or after January 1, 20
2026. 21