/state-conformity / NC
Federal energy / EV credit conformity · NC
North Carolina · NC
Federal conformity
How North Carolina treats each federal credit
North Carolina is a fixed-date conformity state; the Revenue Act references the IRC as of January 1, 2023 and the General Assembly has not enacted legislation to update the reference date through tax year 2025 (NCDOR Important Notice issued January 8, 2026). Taxpayers must reconcile federal AGI computed under the post-Jan-1-2023 IRC (including OBBBA changes) back to AGI computed under the IRC as of Jan 1, 2023. Federal §25C / §25D / §30D / §25E flow-through to NC liability is therefore subject to that reconciliation schedule and may not match the federal credit dollar-for-dollar.
Independent NC programs
State-level energy and EV credits
These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.
Energy / residential
No state-level residential-energy income-tax credit identified at primary source.
NC's Renewable Energy Tax Credit (G.S. 105-129.16A) sunset for renewable energy property placed in service after January 1, 2016. No current state income-tax credit for residential energy or EV identified at NCDOR 2026-05-07.
EV / vehicle
No state-level EV income-tax credit identified at primary source.
Amend-window decoder
Decode your NC situation
Open the decoder pre-filled to North Carolina to see how the federal §25C / §25D / §30D / §25E rules and the §6511(a) amend window apply to your install or vehicle.
last verified2026-05-07·source:law.cornell.edu
Last verified · 2026-05-07 · 2026-05-07 sweep