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Checked against the record · North Carolina 11th District 2026

Has Jennifer Balkcom voted for business-friendly tax cuts in North Carolina?

Matches stated direction. She voted for the 2023 state budget, which sped up income tax cuts to 3.99% from 2026, set a $500 franchise tax on a corporation's first $1 million and repealed a privilege tax.

Jennifer Capps Balkcom

Taxes: her 2022 answer and the 2023 budget

Matches stated direction

What they say

At the same 2022 forum, asked whether she favored continuing to build a business-friendly tax environment, she said yes.

“I run a small business so I know what it's like to pay taxes and I pay a lot of them. So yes, I'm in favor of continuing to do that.”

What the record shows · Oct 3, 2023

She voted for the 2023 budget, House Bill 259, on both final House votes: 69 to 40 on September 21 and 70 to 40 on September 22, 2023. It became law without the governor's signature on October 3, 2023 (Session Law 2023-134). It cut the personal income tax rate faster, to 4.5% for 2024, 4.25% for 2025 and 3.99% from 2026, with further cuts down to 2.49% when revenue passes set targets. It also set the franchise tax at $500 on a C corporation's first $1 million of tax base and repealed the state privilege tax on professionals.

Limit: A budget vote covers the whole budget, not just taxes. Her words are from her 2022 state House race; her 2026 campaign has stated no tax position.

Keep reading

More from this race

  • Jennifer Capps Balkcom: every check on the record
  • Taxes and federal spending: where each candidate stands
  • North Carolina 11th District 2026: the full record
  • Did Jennifer Balkcom lead the effort to stop China from buying NC farmland?
  • Has Jennifer Balkcom fought for Hurricane Helene recovery money in Raleigh?
  • What has Jennifer Balkcom done on community safety in the NC House?
  • How did Jennifer Balkcom vote on Medicaid expansion in North Carolina?
  • What has Jennifer Balkcom done to make life more affordable for working families?
  • Did Jamie Ager raise $1.36 million in the second quarter of 2026?

See something wrong or incomplete? Report it for review.

Sources5 source records

How we use sources

  1. House 117 candidates talk Ecusta Trail, taxes, Medicaid expansionhttps://www.hendersonvillelightning.com/four-seasons-politics/11539-house-117-candidates-talk-ecusta-trail-taxes-medicaid-expansion.html

    Hendersonville Lightning · Published May 1, 2022 · Reviewed Oct 1, 2026

    Reports a Chamber of Commerce forum in the 2022 Republican primary for state House District 117 and prints each candidate's answers. Used only for Balkcom's own answers on Medicaid expansion and business taxes.

    original reporting

    For: Has Jennifer Balkcom voted for business-friendly tax cuts in North Carolina?

  2. House Bill 259 (2023): 2023 Appropriations Acthttps://www.ncleg.gov/BillLookUp/2023/H259

    North Carolina General Assembly · Reviewed Oct 1, 2026

    The 2023-25 state budget. Became law without the governor's signature on October 3, 2023; Session Law 2023-134.

    official legislative record

    For: Has Jennifer Balkcom voted for business-friendly tax cuts in North Carolina?

  3. House Roll Call #573, HB 259, conference report (second reading)https://www.ncleg.gov/Legislation/Votes/RollCallVoteTranscript/2023/H/573

    North Carolina General Assembly · Reviewed Oct 1, 2026

    Recorded vote of September 21, 2023 on the House Bill 259 conference report, adopted 69 to 40. The transcript lists Balkcom among the Republican ayes.

    official legislative record

    For: Has Jennifer Balkcom voted for business-friendly tax cuts in North Carolina?

  4. House Roll Call #589, HB 259, conference report (third reading)https://www.ncleg.gov/Legislation/Votes/RollCallVoteTranscript/2023/H/589

    North Carolina General Assembly · Reviewed Oct 1, 2026

    Recorded vote of September 22, 2023 on the House Bill 259 conference report, adopted 70 to 40. The transcript lists Balkcom among the Republican ayes.

    official legislative record

    For: Has Jennifer Balkcom voted for business-friendly tax cuts in North Carolina?

  5. Session Law 2023-134https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2023-2024/SL2023-134.html

    North Carolina General Assembly · Reviewed Oct 1, 2026

    The enacted budget. Part XLII sets the personal income tax rate at 4.5% for 2024, 4.25% for 2025 and 3.99% after 2025, with revenue triggers down to 2.49% (Section 42.1); sets the C corporation franchise tax at $500 on the first $1 million of tax base (Section 42.6A); and repeals the state privilege tax on professionals (Section 42.7).

    official legislative record

    For: Has Jennifer Balkcom voted for business-friendly tax cuts in North Carolina?

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