Bill Summaries: S295 (2023-2024 Session)

  • Summary date: Mar 9 2023 - View summary

    Identical to H 345, filed 3/9/23.

    Amends GS 105-153.5(c2) (pertaining to decoupling adjustments in determining modifications to adjusted gross income) to delete decoupling provision related to discharge of certain student loans. Effective for taxable years beginning on or after January 1, 2023.