State Rep. Allen Chesser has submitted a new bill in the North Carolina House designed to lower state income tax obligations for individuals with sizable prescription drug expenses, as outlined by the North Carolina State House.
The legislation, presented as HB 1074 on April 28 during the 2025 regular session, received the short title: ‘Prescription Drug Expenses Tax Deduction.’
Below is our summary based on the actual bill text, with clarifications included.
This bill would permit taxpayers in North Carolina to subtract up to $5,000 from adjusted gross income for unreimbursed out-of-pocket expenditures on prescribed drugs and pharmacy related cost-sharing. Expenses covered by tax-advantaged accounts, such as flexible spending or health savings accounts, are not eligible, nor are amounts already deducted elsewhere under state law for the same tax year. The aim is to decrease state income taxes for those with considerable prescription medication expenses. The measure would be effective for tax years beginning on or after Jan. 1, 2026.
Among the four sponsors of the bill, Grant L. Campbell, MD was responsible for filing the most bills (62) during the 2025 regular session.
Legislation in North Carolina must move through a multi-step process before it becomes law. After a bill is filed, it is referred to a committee for consideration. The legislation has to be read three times in each chamber. When changes occur after passage in one chamber, both must agree on the amended text. The final approved bill goes to the governor, who has 10 days (or 30 if the legislature is out of session) to sign, veto, or let it pass into law without signing.
Additional details on these and other measures can be accessed here.
Chesser earned a BS from North Carolina Wesleyan University in 2019.
Chesser, a Republican elected in 2023, serves the 25th House district in the North Carolina State House, following former representative James Gailliard.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Allen Chesser, Erin Paré, Grant L. Campbell, MD, and Timothy Reeder, MD | HB 1074 | 04/28/2026 | Prescription Drug Expenses Tax Deduction. |
| Allen Chesser, Celeste C. Cairns, Grant L. Campbell, MD, and Timothy Reeder, MD | HB 1081 | 04/28/2026 | Funds for Veterans/HBOT. |
| Allen Chesser, Heather H. Rhyne, Mike Schietzelt, and Timothy Reeder, MD | HB 1083 | 04/28/2026 | Voluntary Portable Benefits Plan Act. |
| Allen Chesser, Donnie Loftis, Erin Paré, and Hugh Blackwell | HB 1020 | 04/21/2026 | PESA Class Aides & Child. Wartime Vets Funds. |
| Allen Chesser, David Willis, Mike Schietzelt, and Stephen M. Ross | HB 1029 | 04/21/2026 | NC Digital Asset and Stablecoin Act. |
| Allen Chesser, Erin Paré, Mike Schietzelt, and Timothy Reeder, MD | HB 1032 | 04/21/2026 | Repeal Two Percent Local Grocery Tax. |
| Allen Chesser, Dennis Riddell, and Tricia Ann Cotham | HB 905 | 04/10/2025 | Public School Part-Time Enrollment. |
| Allen Chesser, Mike Schietzelt, and Vernetta Alston | HB 923 | 04/10/2025 | Protect Personal Info/Judicial Personnel. |
| Allen Chesser, Dennis Riddell, and Jeff Zenger | HB 926 | 04/10/2025 | Regulatory Reform Act of 2025. |
| Allen Chesser, A. Reece Pyrtle, Jr., Carla D. Cunningham, and Celeste C. Cairns | HB 928 | 04/10/2025 | Allow PTs in School Concussion Protocol. |
| Allen Chesser | HB 980 | 04/10/2025 | Remove Barriers to Employment from Court Debt. |
| Allen Chesser and Phil Rubin | HB 868 | 04/09/2025 | Due Process in LEO Field Drug Testing. |
| Allen Chesser, Jonathan L. Almond, and Matthew Winslow | HB 874 | 04/09/2025 | North Carolina Healthy Schools Act. |
| Allen Chesser, Jonathan L. Almond, Mike Schietzelt, and Wyatt Gable | HB 886 | 04/09/2025 | AEDs and CPR in Public Schools. |
| Allen Chesser, Matthew Winslow, and Mike Schietzelt | HB 829 | 04/08/2025 | Locksmith Licensing Act Modernization. |
| Allen Chesser and Jarrod Lowery | HB 833 | 04/08/2025 | The FRESH Act. |
| Allen Chesser, Carson Smith, Mike Schietzelt, and Timothy Reeder, MD | HB 789 | 04/03/2025 | Mitigating Factor/Pretrial Use of IID. |
| Allen Chesser, Frank Iler, Jeffrey C. McNeely, and Phil Shepard | HB 652 | 04/01/2025 | Transportation Goods Unit Pricing Cost. |
| Allen Chesser, Donny Lambeth, Erin Paré, and Larry W. Potts | HB 672 | 04/01/2025 | Physician Assist. Omnibus/Team-based/Compact. |
| Allen Chesser, Timothy Reeder, MD, and Tricia Ann Cotham | HB 680 | 04/01/2025 | The Protect Children from Cannabis Act. |
| Allen Chesser, Sarah Crawford, and Timothy Reeder, MD | HB 681 | 04/01/2025 | Update Opioid Abatement Treatment Prog. Rules. |
| Allen Chesser, Grant L. Campbell, MD, and Sarah Crawford | HB 682 | 04/01/2025 | Public Safety Through Food Access Act. |
| Allen Chesser and Jeffrey C. McNeely | HB 607 | 03/31/2025 | Regulate Hemp Consumable Products. |
| Allen Chesser, Donnie Loftis, John R. Bell, IV, and Vernetta Alston | HB 612 | 03/31/2025 | Fostering Care in NC Act. |
| Allen Chesser, Erin Paré, Grant L. Campbell, MD, and Timothy Reeder, MD | HB 571 | 03/27/2025 | Funds for PTSD Treatment for Police Officers. |
| Allen Chesser, Brenden H. Jones, David Willis, and Grant L. Campbell, MD | HB 572 | 03/27/2025 | Veterans/eTMS Pilot Program. |
| Allen Chesser, Cody Huneycutt, Heather H. Rhyne, and Kyle Hall | HB 574 | 03/27/2025 | Workforce Development Pilot Project. |
| Allen Chesser, Donny Lambeth, Grant L. Campbell, MD, and Heather H. Rhyne | HB 536 | 03/26/2025 | Physical Therapy Practice Act Mods. |
| Allen Chesser, Diane Wheatley, Edward C. Goodwin, and John R. Bell, IV | HB 540 | 03/26/2025 | Additional Funds for Patriot Star Scholarship. |
| Allen Chesser, Donna McDowell White, Heather H. Rhyne, and Timothy Reeder, MD | HB 546 | 03/26/2025 | Inmate Medicaid Suspension/Team-Based Care. |
| Allen Chesser, Jennifer Balkcom, Mike Schietzelt, and Neal Jackson | HB 547 | 03/26/2025 | Children’s Services Protection Act. |
| Allen Chesser, Brandon Lofton, Heather H. Rhyne, and Kyle Hall | HB 517 | 03/25/2025 | Modify Nonprofit Corp. Act/Charitable Org. |
| Allen Chesser, Grant L. Campbell, MD, Jeffrey C. McNeely, and Tricia Ann Cotham | HB 468 | 03/20/2025 | Regulate Kratom Products. |
| Allen Chesser, Neal Jackson, Terry M. Brown Jr., and Tim Longest | HB 462 | 03/19/2025 | Personal Data Privacy/Social Media Safety. |
| Allen Chesser, Heather H. Rhyne, and Ray Pickett | HB 437 | 03/18/2025 | Establish Drug-Free Homeless Service Zones. |
| Allen Chesser, A. Reece Pyrtle, Jr., Charles W. Miller, and Cody Huneycutt | HB 450 | 03/18/2025 | Private Property Rights Act. |
| Allen Chesser, Jeff Zenger, John R. Bell, IV, and Mike Schietzelt | HB 402 | 03/13/2025 | Limit Rules With Substantial Financial Costs. |
| Allen Chesser, Erin Paré, Matthew Winslow, and Steve Tyson | HB 364 | 03/11/2025 | STIP Grant Anticipation Notes. |
| Allen Chesser, Heather H. Rhyne, Jake Johnson, and Mike Schietzelt | HB 372 | 03/11/2025 | Home-Based Business Fairness Act. |
| Allen Chesser, David Willis, Grant L. Campbell, MD, and Ray Pickett | HB 373 | 03/11/2025 | UNC Tuition Discounts for Certain Students. |
| Allen Chesser, Cody Huneycutt, Heather H. Rhyne, and Kyle Hall | HB 351 | 03/10/2025 | Recovery-Friendly Workplace Program/Funds. |
| Allen Chesser | HB 332 | 03/06/2025 | Nash/Rocky Mount District Occupancy Tax. |
| Allen Chesser, A. Reece Pyrtle, Jr., Charles W. Miller, and Jeff Zenger | HB 272 | 03/04/2025 | The Sergeant Mickey Hutchens Act. |
| Allen Chesser, Bill Ward, Brenden H. Jones, and Jarrod Lowery | HB 224 | 02/26/2025 | Strengthen Our Tribal Communities Act. |
| Allen Chesser, Charles Smith, Dennis Riddell, and Edward C. Goodwin | HB 227 | 02/26/2025 | U.S. & N.C. Flags/Made In USA. |
| Allen Chesser, Donnie Loftis, Grant L. Campbell, MD, and Mike Schietzelt | HB 118 | 02/13/2025 | Disabled Veterans Tax Relief Bill. |
| Allen Chesser, Brian Biggs, and Jarrod Lowery | HB 112 | 02/12/2025 | Increase Permissible Interstate Speed Limit. |
| Allen Chesser, Allen Buansi, Jarrod Lowery, and Terry M. Brown Jr. | HB 93 | 02/10/2025 | Constitutional Amendment/Repeal Literacy Test. |
| Allen Chesser, Edward C. Goodwin, Erin Paré, and Jennifer Balkcom | HB 94 | 02/10/2025 | Dis. Veteran Homestead Excl. Prequalification. |
| Allen Chesser, Dante Pittman, Grant L. Campbell, MD, and Kelly E. Hastings | HB 69 | 02/06/2025 | Military and Veterans Educational Promise Act. |
| Allen Chesser, Donny Lambeth, Erin Paré, and Kyle Hall | HB 46 | 02/04/2025 | Make Healthcare Affordable. |
| Allen Chesser, A. Reece Pyrtle, Jr., Charles W. Miller, and Tricia Ann Cotham | HB 50 | 02/04/2025 | LEO Special Separation Allowance Options. |
| Allen Chesser, Brenden H. Jones, Heather H. Rhyne, and Jay Adams | HB 35 | 02/03/2025 | Establish Military Appreciation Month. |
| Allen Chesser, A. Reece Pyrtle, Jr., Charles W. Miller, and Edward C. Goodwin | HB 38 | 02/03/2025 | Second Amendment Financial Privacy Act. |
| Allen Chesser, Erin Paré, Harry Warren, and John R. Bell, IV | HB 11 | 01/29/2025 | No Tax on Tips, Overtime, Bonus Pay. |
