AN ACT TO MAKE CERTAIN TAX CHANGES, TO EXTEND CERTAIN TAX BENEFITS, AND TO APPROPRIATE FUNDS FROM THE COLLECTIONS ASSISTANCE FEE SPECIAL FUND TO THE DEPARTMENT OF REVENUE.
House committee substitute to the 3rd edition makes the following changes.
Amends the qualifications to be met in order to receive the disaster relief bonus under GS 105-129.105 to require that the qualified rehabilitation expenditure be incurred no more than five years after the gubernatorial disaster declaration that resulted in (was, no more than five years after the onset of the natural disaster resulting in) the area being declared a disaster area.
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