---
type: "Bill"
title: "Lower Taxes for All NC."
description: "Lower Taxes for All NC."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2025"
identifier: "SB 1080"
citation: "North Carolina SB 1080 (2025)"
classification: ["bill"]
subjects: ["CONSTITUTION", "CORPORATE INCOME; TAXES", "FOR-PROFIT; ELECTIONS; PUBLIC; RATIFIED; TAXATION; TAXES", "INDIVIDUAL INCOME; CHAPTERED", "NC; CORPORATIONS"]
status: "enacted"
primary_sponsors: ["Lee", "Sawrey"]
version_count: 4
action_count: 26
vote_count: 2
first_action: "2026-05-13"
last_action: "2026-05-21"
source: "openstates"
source_identifier: "ocd-bill/2f2eb67d-5c81-495c-9f6d-5230d74fe039"
source_url: "https://www.ncleg.gov/BillLookUp/2025/S1080"
source_hash: "00267727134707a50d21891a39ce3617f8f1859e62769a5d289e07f2c47374d8"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---

# North Carolina SB 1080 (2025) — Lower Taxes for All NC.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S1080v0.pdf)
2. **Edition 1** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S1080v1.pdf)
3. **Ratified** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S1080v2.pdf)
4. **SL 2026-4** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S1080v3.pdf)

## Votes

- Third Reading — **73–46** (pass) · lower
- Second Reading — **73–46** (pass) · lower

## Sponsors

- Lee — primary (person)
- Sawrey — primary (person)
- Alexander — cosponsor (person)
- B. Newton — cosponsor (person)
- Barnes — cosponsor (person)
- Berger — cosponsor (person)
- Brinson — cosponsor (person)
- Britt — cosponsor (person)
- Burgin — cosponsor (person)
- Corbin — cosponsor (person)
- Craven — cosponsor (person)
- Daniel — cosponsor (person)
- Ford — cosponsor (person)
- Galey — cosponsor (person)
- Hanig — cosponsor (person)
- Hise — cosponsor (person)
- Hollo — cosponsor (person)
- Jackson — cosponsor (person)
- Jarvis — cosponsor (person)
- Johnson — cosponsor (person)
- Jones — cosponsor (person)
- Measmer — cosponsor (person)
- Moffitt — cosponsor (person)
- Overcash — cosponsor (person)
- Rabon — cosponsor (person)
- Sanderson — cosponsor (person)
- Sawyer — cosponsor (person)
- Settle — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-05-21** Ch. SL 2026-4 `became-law`
- **2026-05-21** Ratified
- **2026-05-20** Ordered Enrolled
- **2026-05-20** Passed 3rd Reading `passage, reading-3`
- **2026-05-20** Passed 2nd Reading `reading-2`
- **2026-05-19** Placed On Cal For 05/20/2026
- **2026-05-19** Cal Pursuant Rule 36(b)
- **2026-05-19** Reptd Fav `committee-passage-favorable`
- **2026-05-19** Ref To Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2026-05-19** Passed 1st Reading `reading-1`
- **2026-05-19** Special Message Received From Senate
- **2026-05-19** Special Message Sent To House
- **2026-05-19** Passed 3rd Reading `passage, reading-3`
- **2026-05-19** Passed 2nd Reading `reading-2`
- **2026-05-19** Amend Tabled A3
- **2026-05-19** Amend Tabled A2
- **2026-05-19** Amendment Ruled Out-of-Order A1
- **2026-05-19** Placed on Today's Calendar
- **2026-05-19** Reptd Fav `committee-passage-favorable`
- **2026-05-18** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2026-05-18** Reptd Fav `committee-passage-favorable`
- **2026-05-14** Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2026-05-14** Withdrawn From Com
- **2026-05-14** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2026-05-14** Passed 1st Reading `reading-1`
- **2026-05-13** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2f2eb67d-5c81-495c-9f6d-5230d74fe039`. Confidence: reported (aggregated from official North Carolina legislature records).