Amends SL 2009-505 to extend to July 1, 2013, the development tier one designation of seafood industrial parks. Extends the following tax credits through January 1, 2014: GS 105-129.16D(d) (constructing renewable fuel facilities); GS 105-129.16F(b) (biodiesel producers); GS 105-129.16G(b) (Work Opportunity); GS 105-129.82(a) (Article 3J credits for growing businesses); GS 105-130.48(f) and GS 105-151.30(f) (recycling oyster shells); GS 105-151.28(d) (long-term care insurance premiums); GS 105-151.31(c) (earned income); GS 105-131.32(c) (adoption expenses); and GS 105-163.015 (qualified business investments).
Amends GS 105-164.14A(a) to extend the sales tax refund through January 1, 2014, for the following: passenger air carrier fuel; aviation fuel bought by professional motorsports racing team; and analytical services businesses. Amends GS 105-164.14B(f) to extend through January 1, 2014, the sales tax refund for certain industrial facilities.