AN ACT TO PROVIDE TAX RELIEF FOR MORTGAGE DEBT CANCELLATION.
Repeals GS 105-153.5(d)(1) as enacted by SL 2015-2. The repealed subdivision required a taxpayer to add, for taxable year 2014, the amount excluded from the taxpayer's adjusted gross income for the discharge of qualified principal residence indebtedness under section 108 of the Internal Revenue Code.
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