Amends GS 105-153.5(c2) (pertaining to decoupling adjustments in determining modifications to adjusted gross income) to delete decoupling provision related to discharge of certain student loans. Effective for taxable years beginning on or after January 1, 2023.
Bill Summaries: H345 STUDENT TAX REDUCTION (STAR) ACT.
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Bill H 345 (2023-2024)Summary date: Mar 9 2023 - View Summary