Stu Lockerbie

Overview North Carolina Senate Bill 595 (“SB595”) was signed on July 2, 2026. It makes significant tax changes, including updating the date that the state conforms to the Internal Revenue Code of 1986 (the “Code”) and changes to the net worth calculation for franchise tax purposes. It also extends the date for the waiver of interest on tax due for counties impacted by Hurricane Helene and addresses the state treatment of final federal partnership audit adjustments.

CHARLOTTE – “In the formative days of the Republic, the directing influence of the Bible exercised upon the Fathers of the Nation is conspicuously evident…This book continues to hold its unchallenged place as the most loved, the most quoted, and the most universally read and pondered of all the volumes which our libraries contain….We cannot read the history of our rise and development as a nation without reckoning with the place the Bible has occupied in shaping the advances of the Republic.”...

CHARLOTTE – There is often debate about the purpose of Thanksgiving, but history is very clear on that subject. Although there were recorded earlier thanksgiving celebrations, our current tradition dates back to 1621, nearly a year after the Pilgrims established their community at Plymouth, Massachusetts. They took on the perilous journey, “…for the glory of God and the advancement of the Christian faith…”. Through hard work and assistance from Indians, like Squanto, they had an abundant harvest.