The Governor vetoed the act on July 2, 2021. The Governor's objections and veto message are available here: https://webservices.ncleg.gov/ViewBillDocument/2021/52446/0/S116-BD-NBC-9054
PUTTING NORTH CAROLINA BACK TO WORK ACT. (NEW)
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View NCGA Bill Details | 2021 |
AN ACT TO WITHDRAW FROM THE FEDERAL PANDEMIC UNEMPLOYMENTOMPENSATION (FPUC) AND THE MIXED EARNERS UNEMPLOYMENT COMPENSATION (MEUC) AGREEMENT, TO APPROPRIATE TO THE DEPARTMENT OF HEALTH AND HUMAN SERVICES THE SUM OF TWO HUNDRED FIFTY MILLION DOLLARS FROM THE CHILD CARE AND DEVELOPMENT BLOCK GRANT UNDER THE AMERICAN RESCUE PLAN ACT, TO REQUIRE INDIVIDUALS TO RESPOND TO EMPLOYER REQUESTS, AND TO MAKE ADMINISTRATIVE CHANGES TO THE UNEMPLOYMENT INSURANCE LAWS.Intro. by Johnson, Sawyer, Britt.
SOG comments (3):
Long title change
House amendment to the 3rd edition changed the long title. Previous long title was AN ACT TO WITHDRAW FROM THE FEDERAL PANDEMIC UNEMPLOYMENT COMPENSATION (FPUC) AGREEMENT; TO ELIMINATE THE ADDBACK FOR BUSINESS EXPENSES DEDUCTED TO THE EXTENT THE PAYMENT RESULTS IN FORGIVENESS OF A COVERED LOAN UNDER THE FEDERAL CARES ACT FOR THE 2020 AND 2021 TAXABLE YEARS; AND TO EXCLUDE UNEMPLOYMENT COMPENSATION FROM STATE TAXABLE INCOME TO THE SAME EXTENT AS FEDERAL LAW.
Long title change
Conference report to the 4th edition changed the long title. Previous title was AN ACT TO WITHDRAW FROM THE FEDERAL PANDEMIC UNEMPLOYMENT COMPENSATION (FPUC) AGREEMENT; TO ELIMINATE THE ADDBACK FOR BUSINESS EXPENSES DEDUCTED TO THE EXTENT THE PAYMENT RESULTS IN FORGIVENESS OF A COVERED LOAN UNDER THE FEDERAL CARES ACT FOR THE 2020 AND 2021 TAXABLE YEARS; AND TO EXCLUDE UNEMPLOYMENT COMPENSATION FROM STATE TAXABLE INCOME TO THE SAME EXTENT AS FEDERAL LAW.
Bill History:
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Thu, 18 Feb 2021 Senate: Filed
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Thu, 18 Feb 2021 Senate: Filed
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Mon, 22 Feb 2021 Senate: Passed 1st Reading
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Mon, 22 Feb 2021 Senate: Passed 1st Reading
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Mon, 22 Feb 2021 Senate: Ref To Com On Rules and Operations of the Senate
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Mon, 22 Feb 2021 Senate: Withdrawn From Com
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Mon, 22 Feb 2021 Senate: Withdrawn From Com
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Mon, 22 Feb 2021 Senate: Passed 1st Reading
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Mon, 22 Feb 2021 Senate: Ref To Com On Rules and Operations of the Senate
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Mon, 22 Feb 2021 Senate: Withdrawn From Com
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Wed, 24 Feb 2021 Senate: Reptd Fav Com Substitute
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Wed, 24 Feb 2021 Senate: Com Substitute Adopted
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Wed, 24 Feb 2021 Senate: Re-ref Com On Rules and Operations of the Senate
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Wed, 24 Feb 2021 Senate: Reptd Fav Com Substitute
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Wed, 24 Feb 2021 Senate: Com Substitute Adopted
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Wed, 24 Feb 2021 Senate: Re-ref Com On Rules and Operations of the Senate
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Thu, 25 Feb 2021 Senate: Reptd Fav
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Thu, 25 Feb 2021 Senate: Reptd Fav
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Mon, 1 Mar 2021 Senate: Passed 2nd Reading
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Mon, 1 Mar 2021 Senate: Passed 3rd Reading
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Mon, 1 Mar 2021 Senate: Passed 2nd Reading
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Mon, 1 Mar 2021 Senate: Passed 3rd Reading
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Tue, 2 Mar 2021 Senate: Special Message Sent To House
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Tue, 2 Mar 2021 House: Special Message Received From Senate
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Tue, 2 Mar 2021 House: Passed 1st Reading
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Tue, 2 Mar 2021 Senate: Special Message Sent To House
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Tue, 2 Mar 2021 House: Special Message Received From Senate
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Tue, 2 Mar 2021 House: Passed 1st Reading
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Tue, 1 Jun 2021 House: Withdrawn From Com
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Tue, 1 Jun 2021 House: Withdrawn From Com
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Wed, 2 Jun 2021 House: Reptd Fav Com Substitute
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Wed, 2 Jun 2021 House: Cal Pursuant Rule 36(b)
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Wed, 2 Jun 2021 House: Placed On Cal For 06/03/2021
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Thu, 3 Jun 2021 House: Amend Adopted A1
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Thu, 3 Jun 2021 House: Passed 2nd Reading
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Thu, 3 Jun 2021 House: Passed 3rd Reading
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Thu, 3 Jun 2021 House: Ordered Engrossed
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Thu, 3 Jun 2021 House: Special Message Sent To Senate
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Thu, 3 Jun 2021 Senate: Special Message Received For Concurrence in H Com Sub
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Thu, 3 Jun 2021 Senate: Ref To Com On Rules and Operations of the Senate
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Mon, 14 Jun 2021 Senate: Withdrawn From Com
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Mon, 14 Jun 2021 Senate: Placed on Today's Calendar
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Mon, 14 Jun 2021 Senate: Failed Concur In H Com Sub
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Mon, 14 Jun 2021 Senate: Conf Com Appointed
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Tue, 15 Jun 2021 House: Conf Com Appointed
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Wed, 23 Jun 2021 House: Conf Com Reported
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Wed, 23 Jun 2021 House: Added to Calendar
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Wed, 23 Jun 2021 Senate: Conf Com Reported
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Wed, 23 Jun 2021 Senate: Placed on Today's Calendar
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Wed, 23 Jun 2021 Senate: Conf Report Adopted
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Wed, 23 Jun 2021 House: Conf Report Adopted
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Thu, 24 Jun 2021 Senate: Ordered Enrolled
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Thu, 24 Jun 2021 Senate: Ratified
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Thu, 24 Jun 2021 Senate: Pres. To Gov. 6/24/2021
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Fri, 2 Jul 2021 Senate: Vetoed 07/02/2021
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Tue, 6 Jul 2021 Senate: Ref To Com On Rules and Operations of the Senate
Bill Summaries:
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Bill S 116 (2021-2022)Summary date: Jul 2 2021 - View Summary
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Bill S 116 (2021-2022)Summary date: Jun 23 2021 - View Summary
Conference report to the 4th edition makes the following changes:
Expands Section 1 to deny authority to the Division of Employment Security (Division) from administering payments under the Mixed Earners Unemployment Compensation program (MEUC program), as defined, in addition to the Federal Pandemic Unemployment Compensation program (FPUC program). Makes conforming changes to the Section's purpose. Now specifies that Section 1 has no effect upon the authority of the Division to administer payments under either programs paid or accrued before the effective date of the Section; requires such payments to be paid, adjudicated, collected, or otherwise administered after the effective date of the Section. Changes the effective date of Section 1 to the earliest date meeting both of the following conditions: (1) the date is a Saturday; and (2) the date is 30 days after the act becomes law (previously, did not require the date be a Saturday). Makes changes to make the definitions of FPUC and MEUC apply to the entire act (previously, FPUC definition was limited to Section 1).
Eliminates the content of previous Sections 2 through 5, which made various amendments to taxation provisions set forth in GS Chapter 105 regarding covered loans and unemployment compensation under the federal CARES Act. Makes conforming organizational changes.
Conditions the appropriation to the Department of Health and Human Services, Division of Child Development and Early Childhood Education, from Federal Child Care and Development block grant funds received under the American Rescue Plan Act of 2021, P.L. 117-2, for subsidized child care for eligible children upon the Division ceasing to administer payments under the FPUC and MEUC programs on or before August 14, 2021. Makes the provision effective July 1, 2021.
Adds the following content, organized as Section 4.
Amends GS 96-14.9 regarding the four work search requirements that must be met on a weekly basis for an individual to maintain eligibility for unemployment benefits for each weekly benefit period. Modifies the requirement for the individual to be actively seeking work to no longer allow satisfaction of one of the three required job contacts with potential employers during the week by attending a reemployment activity offered by a local career center. Adds to the required record of the individual's work search efforts to include whether any of the potential employers have made an interview request and, if so, the responses made under new subsection (f1). Enacts new subsection (f1), establishing response requirements for an individual who has received an interview request by an employer offering suitable work under the statute, including: (1) responding to the request within 48 hours; (2) scheduling an interview following a request within seven days, with later interviews permitted upon agreement with the potential employer; (3) appearing for a scheduled interview; and (4) attending any reemployment activity associated with the interview request if required by an employer. Allows employers to report violations to the Division and requires the Division to audit, on its own or through a private third party, all reported violations to determine if an individual's eligibility to receive benefits is impacted by the violation. Regarding the requirement for an individual to accept suitable work when offered after the first 10 weeks of a benefit period which meets the threshold specified based on the individual's weekly benefit amount, clarifies that the weekly benefit amount considered by the Division to determine if the offer is for suitable work includes only benefits paid under GS Chapter 96.
Amends GS 96-14.11 to disqualify an individual for any remaining benefits if the Division determines that the individual has failed, without good cause, to satisfy any of the interview response requirements set forth in new GS 96-14.9(f1) three or more times during a benefit year.
Makes the provisions of Section 4 apply to claims with weekly certification under GS 96-14.9 filed on or after the date the act becomes law.
Changes the act's effective date provisions, making the act effective on the date the act becomes law, except as otherwise provided (was, effective for taxable years beginning on or after January 1, 2020.
Changes the act's long title.
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Bill S 116 (2021-2022)Summary date: Jun 3 2021 - View Summary
House amendment #1 amends the 3rd edition of the bill by doing the following: (1) adding a new section appropriating $250 million in non-recurring funds to the Department of Health and Human Services, Division of Child Development and Early Childhood Education, from Federal Child Care and Development block grant funds received under the American Rescue Plan Act of 2021, P.L. 117-2, for subsidized child care for eligible children; (2) changing the long title to reflect the additional appropriation; and (3) making a change to section labels to conform with the additional section.
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Bill S 116 (2021-2022)Summary date: Jun 2 2021 - View Summary
House committee substitute deletes the content of the 2nd edition and now provides the following.
Section 1
Explicitly denies the Division of Employment Security, Department of Commerce, the authority to administer payments under the Federal Pandemic Unemployment Compensation (FPUC, as described) program, effective 30 days after the date the act becomes law. States the legislative purpose of the Section is to withdraw from the FPUC agreement that provides additional payments to unemployment insurance claimants through September 6, 2021.
Section 2
Modifies the definition set forth for the defined term Code under GS 105-228.90(b)(7) to provide a distinct definition for the purpose of the amount of any expense deducted under the Code (defined as the Internal Revenue Code as it existed as of May 1, 2020) to the extent that payment of the expense results in forgiveness of a covered loan pursuant to section 1106(b) of the federal CARES Act, defining the term to mean the Internal Revenue Code as enacted as of January 1, 2021. Defines covered loan by federal statutory cross-reference to section 1106 of the CARES Act, to include certain small business loans under the Paycheck Protection Program/PPP. Effective for taxable years beginning on or after January 1, 2020, and expires for taxable years beginning on or after January 1, 2022.
Sections 3 and 4
Effective for taxable years beginning on or after January 1, 2020, repeals GS 105-130.5(a)(32) and GS 105-153.5(c2)(20), which require corporate and individual taxpayers to add to the taxpayer's adjusted gross income the amount of any expense deducted under the Internal Revenue Code to the extent that payment of the expense results in forgiveness of a covered loan pursuant to section 1106(b) of the federal CARES Act (governing the Payment Protection Program/PPP) and the income associated with the forgiveness is excluded from gross income pursuant to section 1106(i) of the CARES Act. Effective for taxable years beginning on or after January 1, 2022, these provisions are reenacted as they existed immediately before the repeal.
Section 5
Adds a new deduction to GS 105-153.5(b), allowing a taxpayer to deduct the amount excluded from the taxpayer's gross income for unemployment compensation received by the taxpayer under section 9042 of the American Rescue Plan Act of 2021.
Section 6 makes the act effective for taxable years beginning on or after January 1, 2020, except as otherwise provided.
Changes the act's titles.
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Bill S 116 (2021-2022)Summary date: Feb 24 2021 - View Summary
Senate committee substitute makes the following changes to the 1st edition.
Now authorizes rather than requires all public and nonpublic high schools to allow spectators at outdoor sporting events for the remainder of the scheduled 2020-21 school year as specified by the act.
Adds that for outdoor sporting facilities allowing spectators to bring their own seats, individuals sitting in their own seats do not count toward the limit on the number of spectators so long as those individuals maintain at least six feet of distance between themselves and anyone outside of their family. Make additional clarifying and technical changes.
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Bill S 116 (2021-2022)Summary date: Feb 18 2021 - View Summary
Includes whereas clauses. Requires all public and nonpublic high schools to limit the number of spectators at outdoor sporting events for the remainder of the scheduled 2020-21 school year, as follows. Defines spectator to exclude athletes, school employees, entertainers, and event support staff. Caps spectators at 40% capacity of an outdoor facility's approved occupancy capacity under the fire code, or no more than seven persons for every 1,000 feet for those without an approved occupancy capacity. Requires high schools to comply with the requirements of the StrongSchoolsNC Public Health Toolkit as it existed on February 2, 2021, and the Interim Guidance for Administrators and Participants of Youth and Amateur Sports Programs as it existed on January 28, 2021, in allowing access to outdoor sporting facilities so long as the requirements are consistent with the act's provisions. Does not prohibit a school's implementation of stricter access to outdoor sporting events at that school.
House committee substitute to the 2nd edition changed the long title. Previous long title was AN ACT TO PERMIT INCREASED ACCESS TO OUTDOOR SPORTING FACILITIES IN PUBLIC AND NONPUBLIC HIGH SCHOOLS.