REPORT NO. VETERANS FILING TAX RETURNS. (NEW)

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View NCGA Bill Details2015-2016 Session
Senate Bill 105 (Public) Filed Thursday, February 19, 2015
AN ACT TO REQUIRE THE SECRETARY OF REVENUE TO COMPILE INFORMATION ABOUT THE NUMBER OF VETERANS FILING TAX RETURNS IN NORTH CAROLINA ANNUALLY AND PROVIDE THIS INFORMATION TO THE DEPARTMENT OF MILITARY AND VETERANS AFFAIRS.
Intro. by Brown, Meredith.

Status: Ch. SL 2016-112 (Senate Action) (Jul 26 2016)

SOG comments (1):

Long title change

House committee substitute to the 2nd edition changed the long title. Original long title was AN ACT TO REQUIRE THAT INFORMATION ABOUT THE NUMBER OF VETERANS EMPLOYED BY A CORPORATION OR A LIMITED LIABILITY COMPANY BE INCLUDED IN ANNUAL REPORTS SUBMITTED BY THOSE CORPORATIONS.

Bill History:

S 105/S.L. 2016-112

Bill Summaries:

  • Summary date: Aug 2 2016 - View Summary

    AN ACT TO REQUIRE THE SECRETARY OF REVENUE TO COMPILE INFORMATION ABOUT THE NUMBER OF VETERANS FILING TAX RETURNS IN NORTH CAROLINA ANNUALLY AND PROVIDE THIS INFORMATION TO THE DEPARTMENT OF MILITARY AND VETERANS AFFAIRS. Enacted July 26, 2016. Effective July 26, 2016.


  • Summary date: Jun 28 2016 - View Summary

    House amendments make the following change to the 3rd edition.

    Amendment #1 requires the Department of Revenue to revise the relevant income tax form to comply with the new law for tax years beginning on or after January 1, 2016 (previously, on or after January 1, 2017).

    Amendment #2 makes a technical change to a statutory reference in proposed GS 105-254.1. 


  • Summary date: Jun 22 2016 - View Summary

    House committee substitute makes the following changes to the 2nd edition.

    Deletes all previous provisions and replaces with the following.

    Changes the long title to AN ACT TO REQUIRE THE SECRETARY OF REVENUE TO COMPILE INFORMATION ABOUT THE NUMBER OF VETERANS FILING TAX RETURNS IN NORTH CAROLINA ANNUALLY AND PROVIDE THIS INFORMATION TO THE DEPARTMENT OF MILITARY AND VETERANS AFFAIRS.

    Changes the short title.

    Includes several whereas clauses.

    Enacts GS 105-254.1, Identification of veterans on income tax form D-400. Requires the Secretary of Revenue (Secretary) to provide appropriate space and instruction on the individual tax form D-400 for an individual to voluntarily indicate whether the filing individual is a veteran, and on a joint return, whether the individual's spouse is a veteran. Defines veteran to mean a person as defined in GS 143B-1281.

    Requires the Secretary to use the information reported pursuant to the statute to compile summary information on an aggregate basis about the number of veterans filing tax returns in the State. Requires the Secretary to annually provide the information to the Department of Military and Veterans Affairs by January 15. Provides that information specific to individual employers or employees are to remain confidential pursuant to GS 105-259.

    Directs the Department of Revenue to update individual income tax form D-400 to comply with the statute for taxable years beginning on or after January 1, 2017. Allows the Department to include in the instructions for the form D-400 an explanation that veteran status is being requested to assist the State in documenting the impact of the State's military population, and that the information specific to individual filers will remain confidential pursuant to GS 105-259.


  • Summary date: Mar 25 2015 - View Summary

    Senate committee substitute makes the following changes to the 1st edition.

    Amends GS 55-16-22 making a clarifying change to the proposed language from the previous edition. Adds new subsection (i) providing terms for use in this section, including number of full-time equivalent employees, qualifying service, and veteran

    Amends GS 57D-2-24, making a clarifying change to the proposed language from the previous edition. Adds new subsection (e) providing the definitions of terms for use in this section, including number of full-time equivalent employees, qualifying service, and veteran.

    Amends the proposed GS 55-1-51  to provide that the Secretary of State must use the specified reported information to compile summary information about the number of veterans employed in the state by corporations and LLCs and publish the information on its website annually by October 1 (was, June 1).

    Directs the Department of Labor, the Department of Insurance, the Employment Security Commission, the Department of Commerce, and the Industrial Commission to assist the Secretary of State in notifying the public of the requirements of GS 55-16-22(a3)(6) and GS 57D-2-24(a)(7).

    Changes the effective date of the act to January 1, 2016 (was, October 1, 2015). 


  • Summary date: Feb 19 2015 - View Summary

    Amends GS 55-16-22 to require the annual report filed with the Secretary of Revenue in paper form or, in the alternative, directly to the Secretary of State in electronic form, by domestic and foreign corporations authorized to conduct business in the state to also include the number of full-time equivalent employees employed by the corporation during the reporting period who are veterans.

    Amends GS 57D-2-24 to require the annual report filed with the Secretary of State by limited liability companies (LLCs) and foreign LLCs authorized to conduct business in the state to also include the number of full-time equivalent employees employed by the LLC during the reporting period who are veterans. 

    Enacts new GS 55-1-51 requiring the Secretary of State to use the information required above to compile summary information about the number of veterans employed in the state by corporations and LLCs and publish the information on its website annually by June 1.

    Effective October 1, 2015, and applies to annual reports submitted on or after that date.