2023 Tax Law Changes
Preface
The 2023 Tax Law Changes publication is designed for use by the North Carolina Department of Revenue personnel and is available to others as a resource document. It provides a brief summary of legislative tax changes made by prior sessions of the General Assembly that take effect for tax year 2023 as well as changes made in 2023 by the General Assembly, regardless of effective date. This document includes changes to the tax law only and does not include other legislation that impacts the Department of Revenue.
For further information on a specific tax law change, refer to the governing legislation. Administrative rules, bulletins, directives, and other instructions issued by the Department, as well as opinions issued by the Attorney General’s Office, may provide additional information on the application of tax law changes. I hope you find this information of value as you work with North Carolina’s tax laws.
Anthony Edwards
Assistant Secretary of Revenue
Tax Administration