Modify Taxation of 1031 Exchanges.

Introduced

In Committee

Floor

Crossed Over

Passed

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Overview Bill text 2 Compare versions History 3 Sponsors

Filed — · 237 words Open full page ↗

FILED SENATE

Apr 21, 2026

GENERAL ASSEMBLY OF NORTH CAROLINA

S.B. 795

SESSION 2025 PRINCIPAL CLERK

S D

SENATE BILL DRS15375-NIf-175

Short Title: Modify Taxation of 1031 Exchanges. (Public)

Sponsors: Senator Burgin (Primary Sponsor).

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PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base In Committee — base rate 16%, measured from NC's completed sessions
Momentum -4 33/100 from the pace of recorded action
Time since last action -22 173 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.