This bill makes it such that, by 2025, the income tax rate will fall to 3.99% instead of the previously planned 4.25% by 2026. It also approves a program implementing universal school choice for all children throughout all of North Carolina. CPAC supports appropriate and broad tax decreases, supports school choice, and supported this bill. The Senate passed this bill on September 22, 2023 by a vote of 26-17 and the bill later became law. *This bill was double-rated because of its importance in both lowering taxes and promoting school choice.