AN ACT TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE, TO DECOUPLE FROM CERTAIN PROVISIONS OF THE FEDERAL TAX INCREASE PREVENTION ACT OF 2014, TO MODIFY THE MOTOR FUELS TAX RATE, AND TO MAKE CERTAIN REDUCTIONS WITHIN THE DEPARTMENT OF TRANSPORTATION FOR THE 2014-2015 FISCAL YEAR.
House amendment #3 makes the following changes to the fourth edition:
Deletes proposed language in GS 105-153.5(d), which provides that North Carolina tax law does not conform to the extension of the federal qualified tuition and expenses deduction for tax year 2014.
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