RALEIGH, N.C. (WNCN) — The new year will bring new laws for the state of North Carolina. As part of the 2023 budget bill, the individual income tax rate is set to decrease from 4.5 percent to 4.25 percent this year and further to 3.99 percent in 2026. There is also the controversial Senate Bill 382, which provides funding for Hurricane Helene relief efforts, but strips power from incoming Democrats, including new Gov. Josh Stein. Before Stein took office, the bill was vetoed by Gov. Roy Cooper, but the Republican-controlled General Assembly overrode the veto. Stein and Cooper have taken legal action over the bill, alleging it is unconstitutional. Steven Greene, a political science professor at North Carolina State University, said SB 382 is one of the big talkers entering the new year. "Would Republicans have changed these laws had Republicans won these offices?" Green said. "I think the answer is no. If that's the case, you have to consider whether it's the right approach for these offices."   Another change this year is Senate Bill 452, which will change auto insurance. Under the new law, there are significant changes to auto insurance coverage. The minimum liability limits will increase to $50,000 for one person and $100,000 for two or more people per accident. Property damage coverage will also rise to $50,000. Senate Bill 452 also changes how underinsured motorist coverage is calculated, ensuring that the total damages sustained by an individual are considered. These updates are intended to provide better financial protection for drivers and accident victims.