I am planning on installing some 3/4" pre finished hardwood flooring in an upstairs hallway running into a bedroom. When I took up the carpet I was surprised to see that the top stair tread was even with the 3/4 T&G plywood subfloor. The stair risers are a pretty consistent 7 1/2". Any suggestions on how I can make up the 3/4" height difference between the existing top tread and new floor. The distance from the end of the bull nose to the start of the first long hardwood strip is about 8".

Cut the existing nose off square with the riser. Then put your nose on for the flooring.

Thanks Floorguy - do you think raising the top step to be 3/4" higher than the rest of the steps will cause issues, code violations, or tripping.