Biennial Tax Expenditure Report

In compliance with the requirements of Section 105-256 of the General Statutes of North Carolina, the Department of Revenue prepares this report of tax expenditures contained in the Revenue Laws of North Carolina (except Subchapter II) on a biennial basis. A "tax expenditure" is an exemption, an exclusion, a deduction, an allowance, a credit, a refund, a preferential tax rate, or another device that reduces the amount of tax revenue that would otherwise be available to the State. The Biennial Tax Expenditure Report is currently prepared by the Department of Revenue's Tax Processing, Research & Equity Division.

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• 2023 Biennial Tax Expenditure Report
  • 2023 Tax Expenditure Database
• 2021 Biennial Tax Expenditure Report
  • 2021 Tax Expenditure Database
• 2019 Biennial Tax Expenditure Report
  • 2019 Tax Expenditure Database
• 2017 Biennial Tax Expenditure Report
  • 2017 Tax Expenditure Database
• 2015 Biennial Tax Expenditure Report
  • 2015 Tax Expenditure Database
• 2013 Biennial Tax Expenditure Report
  • 2013 Tax Expenditure Database
• 2011 Biennial Tax Expenditure Report
• 2009 Biennial Tax Expenditure Report
• 2007 Biennial Tax Expenditure Report
• 2005 Biennial Tax Expenditure Report