House committee substitute to the 1st edition deletes the content of the previous edition and replaces it with the following. Amends GS 105-275(45) (special classes of property excluded from tax) to make the exclusion apply to solar energy electric systems placed in service (fully installed and producing usable energy) before July 1, 2027 (previously no date was specified). Effective for taxes imposed for taxable years beginning on or after July 1, 2027. Makes conforming changes to the act's titles.