AN ACT TO ALLOW AN INDIVIDUAL INCOME TAX CREDIT FOR CHILDREN WITH DISABILITIES WHO REQUIRE SPECIAL EDUCATION AND TO CREATE A FUND FOR SPECIAL EDUCATION AND RELATED SERVICES. Summarized in Daily Bulletin 3/14/11, 6/3/11, 6/7/11, and 6/15/11. Enacted July 1, 2011. Sections 1, 3, 4, and 4A are effective for taxable years beginning on or after January 1, 2011, and apply to semesters for which the credit is claimed beginning on or after July 1, 2011, except that transfers under GS 105-151.33(h) shall not be made before the 2012–13 fiscal year. Section 2 is effective for taxable years beginning on or after January 1, 2016, and applies to semesters for which the credit is claimed beginning on or after July 1, 2016. The remainder is effective July 1, 2011.