House committee substitute makes the following changes to 3rd edition.
Adds whereas clauses. Amends proposed GS 113A-115.1(e) (required components for each terminal groin permit application submitted to the Coastal Resources Commission) to require that an applicant submit, among other things, a plan for the construction and maintenance of the terminal groin and the accompanying beach fill project prepared by a professional engineer licensed under GS Chapter 89C and reviewed by an independent third-party licensed engineer (was, by an independent third-party professional engineer licensed under GS Chapter 89C). Amends proposed GS 113A-115.1(g) to prohibit the Coastal Resources Commission (Commission) from issuing more than three permits for terminal groin construction (was, only one terminal groin may be placed on each ocean shoreline immediately adjacent to an inlet for a maximum of two per inlet), and requires that the following conditions are met: (1) no more than two permits may be issued where public funds will be used and (2) no permit may be issued where funds are generated from special obligation bonds, nonvoted general obligation bonds, or certain financing contracts. Makes a conforming change to the bill title.
Adds a section directing the Commission to report to the Environmental Review Commission by September 1 each year, with a detailed description of each proposed and permitted terminal groin and accompanying beach fill project, as specified, and to include four listed items in the report.

House committee substitute makes the following changes to 1st edition. Deletes the provisions of the 1st edition and replaces it with AN ACT TO SUSPEND THE BAN ON PLASTIC BAGS IN CERTAIN COASTAL AREAS DUE TO A DISRUPTION IN THE SUPPLY OF PAPER BAGS BECAUSE OF THE SEVERE TORNADOS. Suspends Part 2G of Article 9 of GS Chapter 130A until the earlier of June 30, 2011, or the issuance of an executive order by the Governor that the paper bag supply chain in counties subject to the Part has been restored. Effective April 16, 2011.

Senate committee substitute makes the following changes to 1st edition.
Amends GS 36C-8-808 to add clarifying language to identify the duty and liability of the trustee that is subject to the direction and consent of the settlor. Makes technical and organizational changes. Provides that the terms of the trust may confer the power to take certain actions on a person who is not a trustee or a settlor of a revocable trust (was, may confer such power on a person other than a settlor). Provides that new subsection (e1) of GS 36C-7-703 regarding conditions when the terms of a trust confers upon a co-trustee the power to take certain actions with respect to the trust, to the exclusion of another co-trustee applies except as otherwise provided (was, subject to) in the provisions of proposed subdivision (1)a. of subsection (e1).

House committee substitute makes the following changes to 1st edition. Removes the requirement that a lot be platted at the time of the construction of the bond-funded water line when the purpose of the additional connection is to provide water to a habitable structure located on a lot zoned for a single-family residence. Make a technical correction.

Repeals GS 115C-390 and GS 115C-391.
Adds new GS 115C-390.1 to define terms and require that the policies and procedures for the discipline of students be consistent with certain federal laws and regulations.
Adds new GS 115C-390.2 to require local boards to adopt policies to govern the conduct of students and establish procedures for disciplining students. Board policies: (1) must include or provide for the development of a Code of Student Conduct; (2) may authorize suspension for conduct not occurring on educational property if the student’s conduct violates the Code of Student Conduct and the conduct has or is reasonably expected to have a direct and immediate impact on the orderly and efficient operation of the schools or the safety of individuals in the school environments; (3) may not allow students to be suspended long-term or expelled from school solely for truancy or tardiness offenses and may not allow short-term suspension of more than two days for such offenses; (4) may not impose mandatory long-term suspensions or expulsions for specific violations unless otherwise provided in state or federal law; (5) must minimize the use of long-term suspension and expulsion by restricting the availability of long-term suspension or expulsion to offenses deemed to be serious violations of the board’s Code of Conduct that either threaten the safety of students, staff, or school visitors or threaten to substantially disrupt the educational environment; (6) may not prohibit the superintendent and principals from considering the student's intent, disciplinary and academic history, the potential benefits to the student of alternatives to suspension, and other mitigating or aggravating factors when deciding whether to recommend or impose long-term suspension; and (7) must include the procedures to be followed by school officials in suspending, expelling, or administering corporal punishment to any student. Requires the local board to publish all policies, administrative procedures, or school rules and make them available to each student and parent at the beginning of each school year and upon request.
Adds new GS 115C-390.3 to provide that: (1) school personnel may use physical restraint only in accordance with GS 115C-391.1; (2) school personnel may use reasonable force to control behavior or to remove a person from the scene in certain, specified circumstances; and (3) no officer or employee of the State Board of Education or of a local board of education may be held civilly liable for using reasonable force in conformity with state law, state or local rules, or state or local policies.
Adds new GS 115C-390.4 to require each local board of education to determine if corporal punishment is permitted in its school administrative unit. Specifies minimum requirements that must be included in any policy for administering corporal punishment. Requires each local board of education to report annually to the State Board of Education on the number of times that corporal punishment was administered and specifies certain information that must be included in the report.
Adds new GS 115C-390.5 to authorize a principal to impose short-term suspension on a student who willfully engages in conduct that violates a provision of the Code of Student Conduct authorizing short-term suspension. Requires that a student on short-term suspension be provided with the opportunity to take textbooks home for the duration of the suspension; to receive, upon request, all missed assignments and materials distributed to students; and be provided the opportunity to make up certain missed examinations.
Adds new GS 115C-390.6 to prescribe procedures for imposing a short-term suspension. Provides that a student is not entitled to appeal the principal’s decision to impose short-term suspension.
Adds new GS 115C-390.7 to authorize a principal to recommend to the superintendent the suspension of any student long-term who willfully engages in conduct that violates a provision of the Code of Student Conduct that authorizes long-term suspension. Specifies that only the superintendent has the authority to long-term suspend a student. Requires student to be afforded opportunity for a hearing consistent with GS 115C-390.8 before a long-term suspension may be imposed. Provides that if a teacher is assaulted or injured by a student and as a result the student is suspended long-term or reassigned to alternative education services, the student shall not be returned to that teacher's classroom unless the teacher consents. Specifies that disciplinary reassignment of a student to a full-time educational program that meets the academic requirements of the Standard Course of Study and provides the student with the opportunity to make timely progress towards graduation and grade promotion is not a long-term suspension requiring due process procedures.
Adds new GS 115C-390.8 to prescribe procedures for imposing a long-term suspension.
Adds new GS 115C-390.9 to require that students who are suspended long-term be offered alternative education services unless the superintendent provides a significant or important reason for declining to offer such services. Affords a student the right to seek review of a superintendent’s decision to decline to offer alternative education services by the local board of education.
Adds new GS 115C-390.10 to require local boards of education to implement the federal Gun Free Schools Act, requiring suspension for 365 calendar days of any student who is determined to have brought or been in possession of a firearm or powerful explosive on educational property, or to a school-sponsored event off of educational property. Permits the superintendent to modify the 365-day suspension on a case-by-case basis. Requires the principal to report all incidents of firearms or powerful explosives on educational property or at a school-sponsored event. Specifies that statutory provisions do not apply to a firearm that was brought onto school property for activities approved and authorized by the local board of education. Requires superintendent to inform student and parent of student who is suspended for 365 days of right to petition the local board of education for readmission pursuant to GS 115C-390.12. Provides that the provisions of GS 115C-390.8 and GS 115C-390.9 apply to a student who is suspended for 365 days.
Adds new GS 390.11 to authorize a local board of education, upon recommendation of the superintendent, to expel any student 14 years of age or older whose continued presence in school constitutes a clear threat to the safety of other students or school staff. Requires local board to conduct a hearing to determine whether the student's continued presence in school constitutes a clear threat to the safety of other students or school staff. Requires that student be given reasonable notice of the recommendation in accordance with GS 115C-390.8(a) and (b), as well as reasonable notice of the time and place of the scheduled hearing. Specifies that the procedures described in GS 115C-390.8(e)(1)-(8) apply to students facing expulsion, except that the decision to expel a student by the local board of education must be based on clear and convincing evidence that the student's continued presence in school constitutes a clear threat to the safety of other students and school staff. Authorizes a local board of education to expel any student subject to GS 14-208.18 in accordance with the procedures of the statute. Specifies that the local board of education must consider whether there are alternative education services that may be offered to the student. Requires that a student be provided notice of the right to petition for readmission pursuant to GS 115C-390.12 at the time the student is expelled. Prohibits a student who is expelled to be present on any property of the local administrative unit.
Adds new GS 115C-390.12 to prescribe procedures for students who are suspended for 365 days or expelled to petition for readmission.
Makes conforming and clarifying changes to GS 115C-391.1(i), GS 115C-12(27), GS 115C-45(c)(1), GS 115C-105.47(b)(6), GS 115C-105.47(b)(13), GS 115C-238.29B(b)(11), GS 115C-238.29F(g)(7), GS 115C-276(r), GS 115C-288(e), GS 115C-366, GS 115C-402(b), GS 14-208.18(f), and GS 20-11(n1)d.2.
Applies beginning with the 2011-12 school year.

Enacts new GS 15A-522, authorizing a sheriff with control and custody over specified defendants to place a defendant on medical house arrest with electronic monitoring, provided four criteria are met, including that the defendant is charged with a nonviolent Class 1 felony or lessor offense. Specifies that the defendant will return to the local jail or other local detention facility, unless otherwise ordered by the court, after completing the major medical treatment. Makes a conforming change to GS 15A-521(b), which details required provisions in the order of commitment.
Enacts new GS 15A-1352.1, authorizing a sheriff with control and custody over persons in a local confinement facility to place a person on medical house arrest with electronic monitoring, provided five criteria are met. Specifies that the person must return to the local confinement facility after completing major medical treatment, unless otherwise ordered by the court. Makes a conforming change to GS 15A-1353, requiring the order of commitment or a separate order to include a provision authorizing the sheriff to place the person on medical house arrest.
Amends GS 15A-1369, adding a definition for requires ongoing major medical treatment and clarifying the definition for medical release. Makes conforming changes to GS 15A-1369.2, clarifying the circumstances under which an inmate is eligible for medical release.
Amends GS 15A-1369.3, requiring the Department of Correction to include in the referral to the Post-Release Supervision and Parole Commission (Commission) an analysis of the treatment and a description of the equipment, services, and procedures required in the treatment if the release is for required ongoing major medical treatment. Makes a conforming change to require the Commission to determine within 20 days of receiving the referral whether to grant medical release for an inmate requiring ongoing major medical treatment.
Makes a conforming change to GS 15A-1369.4(a), directing the Commission to set reasonable conditions upon an inmate’s medical release regarding, among other things, medical house arrest with electronic monitoring.
Effective December 1, 2011.

Amends GS 20-17.8(a) to provide that in determining which persons convicted of impaired driving must utilize (or already have utilized as part of a limited driving privilege) an ignition interlock device as a condition of receiving a restored license, only evidence of a person’s alcohol concentration admitted into evidence in a trial court may be used. Effective December 1, 2011, for restoration hearings conducted on or after that date.

Current law provides that the Industrial Commission may award up to $20,000 compensation for the loss of or permanent injury to any important organ or part of the body for which no other compensation is payable under GS 97-31. Amends GS 97-31 to specify that the benefit will be adjusted July 1 and effective January 1 of each year as provided in GS 97-29. Makes conforming changes. Applies to claims arising on or after the date the act becomes law.

Amends GS 58-50-30 as the title indicates. Defines a duly licensed physical therapist as used in this statute to mean a person who is licensed by the North Carolina Board of Physical Therapy Examiners under Article 18B of GS Chapter 90. Provides that if Senate Bill 265 of the 2011 Regular Session becomes law that effective January 1, 2012, makes a conforming change. Except as otherwise provided, becomes effective October 1, 2011.

Revises the existing state tax structure as the title indicates.
General Findings and Purpose. Notes general findings of the General Assembly including the finding that North Carolina’s current tax structure has not been comprehensively revised since the Great Depression. Makes additional findings as to the basis for revising the current tax structure. Declares that the general purpose of this legislation is to promote economic development by adopting the comprehensive tax reform recommendations from numerous study committees with the tasks of developing a 21st Century tax policy for the state. Lists the objectives that will be achieved with the modernization of the tax structure.
Personal Tax Changes. Effective for taxable years beginning on or after January 1, 2012. Indicates specific findings and purpose supporting changes to the state’s individual income tax system. Provides that it is the intent of Part II of this act, Personal Tax Changes, to promote economic development by establishing a broader individual income tax base and lowering individual income tax rates.
Recodifies the following statutes as indicated:
Current Statute Recodified Statute
GS 105 133 GS 105 153.1
GS 105 134 GS 105 153.2
GS 105 134.1 GS 105 153.3
GS 105 134.5 GS 105 153.4
GS 105 151 GS 105 153.8
GS 105 152 GS 105 153.7
GS 105 151.11 GS 105 153.10
GS 105 151.29 GS 105 153.12
GS 105 151.31 GS 105 153.9
Repeals the following statutes: GS 105 134.2 through GS 105-134.4, GS 105 134.6 through GS 105-134.8, GS 105 151.1, GS 105 151.12 through GS 105-151.14, GS 105 151.18, GS 105 151.20, GS 105 151.21, GS 105 151.24 through GS 105-151.26, GS 105 151.28, and GS 105 151.32.
Amends the definitions listed in GS 105-134.1, recodified in this act as GS 105-153.3, to add a definition for adjusted gross income, as defined in section 62 of the Internal Revenue Code (Code, defined in GS 105-228.90). Deletes definitions for educational institutions, retirement benefits, taxable income, and this state. Makes technical and conforming changes.
Amends GS 105-134.5, recodified by this act as GS 105-153.4, to make conforming changes reflecting the deletion of GS 105-134.6 and 105-134.7 in this act and identifying North Carolina taxable income as meaning adjusted gross income (AGI) as modified in GS 105-153.5. Adds provision that a taxpayer must compute North Carolina taxable income based on the taxable year used in computing the taxpayer’s income tax liability under the Code. Makes technical changes.
Amends Part 2 of GS Chapter 105, Article 4. Adds new GS 105-153.5 regarding modifications to AGI. Specifies required deductions and additions that a taxpayer must apply in calculating North Carolina taxable income. Adds new GS 105-153.6 to provide for imposing an individual income tax for each taxable year on the North Carolina taxable income of an individual. Indicates the tax rate brackets for computing the percentages of the taxpayer’s North Carolina taxable income. Provides that for taxable years beginning on or after January 1, 2013, the over and up to rate bracket minimum and maximum as set out in subsection (a) of proposed GS 105-153.6 and that are a dollar amount above zero are to be indexed for the taxable year in accordance with the cost-of-living adjustment used under section 1 of the Code to index federal rate brackets for that taxable year. Directs the Secretary of Revenue to publish the rate brackets set under this subsection. Also provides that the Secretary may provide tables to compute the amount of tax due for a taxable year under this Part.
Amends GS 105-152, recodified in this act as GS 105-153.7, regarding who must file an income tax return. Requires every resident whose North Carolina taxable income is more than the amount subject to the zero tax rate under GS 105-153.6 to file a return (was, every resident required to file an income tax return under the Code). Adds requirement that every nonresident individual receiving gross income during the taxable year derived from gambling activities in this state must file an income tax return. Makes additional technical and conforming changes. Amends: (1) GS 105-151, recodified in this act as GS 105-153.8 (tax credits for income taxes paid to other states by individuals); (2) GS 105-151.31, recodified in this act as GS 105-153.9 (earned income tax credit); and (3) GS 105-151.11, recodified in this act as GS 105-153.10 (credit for child care and certain employment-related expenses) to make technical and conforming changes. Amends subsection (c) of GS 105-153.10 to delete prohibition that there is no credit allowed under this section for the amount deducted from gross income in calculating taxable income under the Code.
Enacts new GS 105-153.11 (other tax credits) to provide the following tax credits: (1) allows a taxpayer eligible for the federal child tax credit under section 24 of the Code to take a credit against the tax imposed under Part 2 of GS Chapter 105, Article 4; (2) allows a tax credit for charitable contributions; (3) permits a tax credit for mortgage interest; and (4) allows a tax credit for medical expenses. Provides criteria for taking the specified credits and sets limitations on the amount of credit that may be taken.
Makes conforming changes to GS 105-154(d) (payment of tax on behalf of nonresident owner or partner), and GS 105-159 (federal corrections). Provides that despite the provisions of GS 105-163.15, no addition to tax may be made under that statute for a taxable year beginning on or after January 1, 2012, and before January 1, 2013, with regards to any underpayment of individual income tax to the extent that the underpayment was created or increased by this section.
Makes conforming changes to GS 105-160.2 and 105-160.3 regarding the taxable income of estates and trusts; and to GS 105-163.1 and 105-163.22 regarding withholding tax.
Effective January 1, 2012, makes additional conforming changes to GS 105-259(b), 105-277.3(d1), 105-309(d), 110-130.1(a), 113-77.9(d), 113A-231, 113A-232, 113A-233, and repeals GS 105-320(a)(16) and 113A-256(g).
Sales and Use Tax Changes. Except as otherwise provided, effective October 1, 2013. Provides specific findings by the General Assembly analyzing the state’s retail sales and use tax. Provides that the intent of this Part is to establish a broader sales and use tax base and to lower the state general sales tax rate in order to promote economic development in the state. Makes substantial organizational changes to GS 105-164.4. Amends GS 105-164.4 to lower the state general sales tax rate from 4.75% to 4%, effective October 1, 2013, and to 3.5% effective October 1, 2014. Provides that the motor vehicle tax rate imposed under GS 105-187.3 applies to a retailer’s net taxable sales of an aircraft or a boat, inclusive of all attached accessories and caps the tax at $1,500 per article. Treats the sale of a manufactured or a modular home as if it were the sale of real property. Provides that a privilege tax is imposed on a retailer at the previously indicated percentage rates of the retailer’s net taxable sales of tangible personal property, digital property, and services (was, retailer’s net taxable sales or gross receipts, as appropriate). Identifies exemptions for tangible personal property, digital property, and services that are specifically exempted from the retail sales and use tax imposed under Article 5 of GS Chapter 105.
Repeals the following statutes: GS 106 507, GS 106 516 through GS 106 520, and GS 140 10.1.
Also expands the sales and use tax base by (1) including items commonly taxed in other states (including specified services), (2) including amusements as well as other entertainments currently subject to the privilege license tax, and (3) eliminating special interest exemptions.
Repeals GS 105-37.1, 105-38.1, and 105-40, referencing various provisions dealing with the privilege tax on entertainment. Organizes the provisions regarding accommodation rentals into new GS 105-164.4E. Eliminates the machinery and equipment tax.
Amends GS 105-164.13 to make changes and additions concerning commercial logging; sales to phone, radio, or television companies; sales to cable providers; sales to recycling facilities; and sales of specified mill machinery that is capital equipment; and sales of capital equipment. Enacts new GS 105-164.13E to provide an exemption for sales and use taxes paid by a datacenter that meets specified requirements. Provides that this section expires for sales occurring on or after July 1, 2015. Repeals Article 5F of GS Chapter 105 and GS 105-164.13(5a).
Repeals GS 105-164.9 and makes conforming changes to GS 105-164.10, effective when the act becomes law. Also makes conforming changes to GS 105-164.44F and 105-164.44I effective October 1, 2013, regarding the percentages of the net proceeds of quarterly taxes collected to be distributed by the Secretary and amends those percentages again effective October 1, 2014.
Business Tax Changes. Provides specific findings by the General Assembly analyzing the state’s corporate income and franchise tax. Provides that the intent of this Part is to promote economic development in the state by establishing a broader business tax base and lowering business tax rates. Amends GS 105-130.3 to phase down the corporate income tax (a percentage of the taxpayer’s state net income) to 4% in 2013, to 3% in 2014, to 2% in 2015, and 1% in 2016. Repeals Part 1 of GS Chapter 105, Article 4, effective January 1, 2017. Adds new subdivision (2a) to GS 105-130.5(a) to provide that the portion of a financial institution’s interest expense that is allocable to interest income exempt from taxation under Part 1 of GS 105, Article 4, is an addition to federal income to be used in determining state net income, effective January 1, 2013.
Amends GS 105-130.7A to include interest expense and royalty income reporting options (was, royalty income). Amends subsection (b) of this statute to add a definition for interest expense, effective for taxable years beginning on or after January 1, 2013.
Effective for taxable years beginning on or after January 1, 2014. Repeals GS 105-114, 105-114.1, 105-121.1, 105-122, 105-122.1, 105-125, and 105-127 through 105-129. Rewrites the title of Article 3 of GS Chapter 105 as Business Privilege Tax (was, Franchise Tax), replacing the franchise tax with a business privilege tax that includes all limited liability entities. Adds new section to Article 3 of GS Chapter 105. Identifies definitions as they apply in the Article. Provides that Article 3 as amended in this act imposes a privilege tax on a business entity for the privilege of doing business in this state in an organizational form that confers limited liability on one or more owners of the business entity. Imposes a business privilege tax on a business entity doing business in this state at the rate of $1.50 per $1,000 of the higher of the entity’s adjusted net worth tax base, determined according to GS 105-114.5 and the entity’s investment tax base, determined according to GS 105-114.6. Prohibits the tax payable by the business entity from being less than $200 and provides that the tax paid by a holding company may not exceed $75,000. Provides that the tax imposed by this section does not apply to a company subject to tax under GS 105-116 unless the tax imposed under that section is less than the tax imposed under this section. Provides that the business entity is not subject to the tax under this section at the end of the taxable year in which the entity is dissolved unless the Secretary finds that the business entity has engaged in business activities in the state that are not appropriate to winding up and liquidating its business. Provides guidelines regarding the adjusted net worth tax base of a business entity and its investment tax base. Provides for exclusions in calculating a business entity’s tax liability; and provides for the determination of ownership after certain transfers by corporations and receipt of tax-free contribution of assets and the making of a tax-free distribution of assets involving a noncorporate business entity. Also addresses (1) apportionment by multistate business entities, (2) timing for submitting a return and payment of any tax imposed, (3) imposing an annual privilege tax on a seller who is not registered as a retailer and reported gross sales of at least $5 million on the seller’s most recent federal income tax return, and (4) business entities that are exempt from the privilege tax imposed by this Article.
Eliminates business tax credits. Repeals GS 105-129.16H effective for taxable years beginning on or after January 1, 2013. Moves the sunset date for the following provisions to January 1, 2013 (was, January 1, 2014): (1) Article 3D, Historic Rehabilitation Tax Credit, of GS Chapter 105; (2) Article 3H, Mill Rehabilitation Tax Credit; and (3) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges (GS 105-130.41 and 105-151.22). Repeals the following statutes effective for taxable years beginning on or after January 1, 2012: GS 105-130.22, 105-130.34, 105-130.36, 105-130.37, and 105-130.44.
Effective January 1, 2014, repeals Article 2 of GS Chapter 105, eliminating the state privilege license tax. Repeal of Article 2 applies to taxes payable under GS 105-41, 105-88, or 105-102.3 for taxable years beginning on or after July 1, 2014, and for taxes imposed under GS 105-102.6, applies to taxes imposed for calendar years beginning on or after January 1, 2013. Applies to obligations dealt in, bought, or discounted on or after January 1, 2014, for taxes payable under GS 105-83. Makes conforming changes, repealing GS 93-12(12), and GS 105-259(b)(4) to delete provisions referencing application of the state privilege license tax.
Makes technical and stylistic changes to the definitions that apply in Article 15, North Carolina Consumer Finance Act, of GS Chapter 53. Also adds a definition for installment paper dealer to mean a person who buys or discounts notes or other evidence of debt that is secured at the time the debt is incurred by personal property located in this state. Amends the definition for person to include an individual and a limited liability company (was, any person, a firm, a partnership, association, or corporation).
Amends GS 53-172(a) to provide that the business of making loans includes acting as an installment paper dealer and collecting a loan made by government regulated lender (was, acting as an installment paper dealer and collecting a loan made by government regulated lender were not considered as being any other business within the meaning of this section). Makes conforming changes to GS 53-191.
Amends GS 95-47.2(d)(3)c to provide that a license for the operation of a private personnel service be denied if the employment service will be operated on the same premises as a (1) loan business that takes as security for repayment of the loans an assignment or wages or any other type of security; (2) a check cashing business regulated under Article 22 of GS Chapter 53; (3) a pawnbroker business regulated under GS Chapter 91A; or (4) a collection agency, as defined in GS 58-70-15.
Modifies the definition for bank holding company in GS 105-130.6A to mean a holding company with an affiliate that is engaged in the business of banking (was, that is subject to the privilege tax on banks).
Amends GS 16A-211(c) to prohibit a city from imposing a license, franchise, or privilege tax on a person engaged in an activity that was formally taxed by the state under the following repealed statutes: GS 105-41, attorneys at law and other professionals; GS 105-83, installment paper dealers; and GS 105-102.3, banks.
Effective January 1, 2014, amends GS 55-1-22 to eliminate filing fees for filing paper and electronic annual reports with the Secretary of State (Secretary). Amends GS 55-16-22 to clarify the annual reporting requirements, providing that the following businesses must file an annual report with the Secretary in the manner required by the Secretary: (1) a corporation that is incorporated under GS Chapter 55, (2) a corporation with a certificate of authority under GS Chapter 55 authorizing the corporation to transact business in this state, and (3) a company that is an insurance company regulated under GS Chapter 58. Specifies the content that must be in the annual report, sets a reporting due date, and identifies when an annual report is considered delinquent. Provides guidelines for dealing with an incomplete report. Makes numerous conforming changes in GS Chapter 105 to replace references to franchise tax with privilege tax, and references to franchise or privilege tax with privilege tax.
Effective January 1, 2013, amends GS 105-129.50 to add definitions for development tier and establishments. Amends the definition for related person to conform with the relationships set forth in 276(b) or 707(b) of the Code. Amends the eligibility requirements for the credit allowed a taxpayer under Article 3F, Technology Development, of GS Chapter 105. Repeals Article 3F for taxable years beginning on or after January 1, 2014. Amends GS 105-230 to provide that a business entity’s right to do business may be suspended for noncompliance (was, charter suspended for failure to file a report). Also amends GS 105-232 providing the procedure for a business entity’s authority to do business to be reinstated after a suspension for noncompliance. Adds a new GS 143B-437.08A regarding wage, health insurance and other standards applicable to economic development incentives. Modifies definitions in GS 143B-437.01(a1). Repeals GS 105-130.9(4); 105-259(b)(24), (37), and (38); and 105-269.13.
Balance State and Local Revenues. Provides specific findings by the General Assembly regarding shared taxes and revenues between the state and its local governments. Provides that the purpose of this Part is to reduce and simplify the commingling of revenues as much as practical and to provide better accountability and understanding for citizens by distinguishing state sources of revenue from local revenue sources.
Effective October 1, 2013. Repeals GS 105 -164.4(c)(3) as enacted by this act (provides that combined rate of tax applies to a retailer’s net taxable sales of spirituous liquor other than mixed beverages. Adds new subsection (b) to GS 105-486 to provide that the net proceeds from sales of spirituous liquor cannot be allocated on a per capita basis; instead, requires the Secretary of Revenue to allocate these proceeds to the county from which the proceeds were collected, or if liquor sales are not authorized throughout the county to which the proceeds are allocated, the Secretary must distribute the proceeds on the basis of population only among the cities in that county in which the sale of liquor is authorized. Repeals GS 105-486(b).
Repeals GS 105-113.82, 115C-546.1, and 105-521. Makes technical changes to GS 108A-93 effective July 1, 2014.
Eliminates imposing local privilege license taxes on businesses by counties and cities. Prohibits a city or county from levying a privilege tax on a trade, occupation, profession, business, or franchise carried on within a city or a county unless authorized by the General Assembly to do so. Repeals GS 105-113.68(a)(6), 105-113.69, 105-113.70, 105-113.71, and Part 3 of Article 2C of GS Chapter 105.
Effective July 1, 2014, makes conforming changes to GS 153A-134 and 160A-194. Amends GS 153A-156 (counties) and 160A-215.1 (cities) to provide that motor vehicles subject to gross receipts tax are exempt from property tax under GS 105-275.
Account for Tax Expenditures in Budget. Notes the General Assembly’s specific findings that a tax expenditure and an appropriation have the same effect on state funds but only appropriations are subject to annual review. States its finding that every tax expenditure should also be subject to regular review. Amends GS 143C-5-3 to require that the budget availability statement include tax expenditures and show the anticipated tax revenues that the state’s tax structure would generate if not for the tax expenditures included in the tax structure. Provides for omitting an estimate for a tax expenditure if neither the Department of Revenue nor the Fiscal research Division can provide an estimate for a tax expenditure.
Transitional Provisions and Effective Date. Directs the Revenue Laws Study Committee (Committee) to study the fiscal impact of the changes proposed by this act and to recommend any needed adjustments to the General Assembly. Specifies areas and issues that the Committee must address. Provides that this act does not affect the rights or liabilities of the state, a taxpayer, or another person that arise under a stature amended or repealed by this act before the effective date of the amendment or repeal of the statute. Additionally provides that the amendment or repeal of a statute does not affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal.
Except as otherwise indicated, this act is effective when it becomes law.

Authorizes the Legislative Research Commission to study consolidation of special districts and recommend required statutory changes necessary for efficient consolidation. Requires report to General Assembly in 2013.

Identical to H 522, filed 3/30/11.

Enacts new Article 10B, Certified Professional Midwives, to GS Chapter 90. Prohibits any person from practicing or offering to practice midwifery, on or after January 1, 2012, without a license, as provided in new Article 10B. Exempts the following circumstances from the licensure requirement: (1) an individual approved to practice midwifery under Article 10A (Midwifery Practice Act), (2) a physician licensed to practice medicine, (3) the performance of medical acts by a physician assistant or nurse practitioner as specified, (4) the practice of nursing by a registered nurse as allowed under Article 9A (Nursing Practice Act), (5) the rendering of childbirth assistance in emergency situations, and (6) individuals present or assisting the certified professional midwife during the birth process as specified.
Sets forth the General Assembly's findings and includes definitions applicable to Article 10B. Defines certified professional midwife as a person with national certification from the North American Registry of Midwives (NARM). Defines midwifery as the act of providing prenatal, intrapartum, postpartum, newborn and interconceptional care, but not the practice of medicine by a physician licensed to practice medicine when engaged in the practice of medicine, the performance of medical acts by a physician assistant or nurse practitioner when performed in accordance with the rules of the North Carolina Medical Board, the practice of nursing by a registered nurse engaged in the practice of nursing, or the rendering of childbirth assistance in an emergency situation.
Creates a seven-member North Carolina Council of Certified Professional Midwives (Council), with members appointed by the Secretary of Health and Human Services and initial members appointed on or before October 1, 2011. Details Council member requirements and term limits and includes provisions for compensation, meeting procedures, and Council administration. Enumerates 13 powers and duties of the Council, in consultation with the Division of Health Service Regulation, Department of Health and Human Services, and with guidance from the National Association of Certified Professional Midwives Standards of Practice.
Lists the following requirements for licensure as a certified professional midwife: (1) a completed application; (2) certification from NARM and currently holds the title of certified professional midwife; (3) graduated from a Midwifery Education and Accreditation Council accredited school, on or after December 31, 2013; (4) submits proof to the Council of current cardiopulmonary resuscitation certification and neonatal resuscitation certification; (5) has read, understands, and agrees to practice under Article 10B and (6) pays required fees. Lists 10 responsibilities of a licensed certified professional midwife, including the responsibility to provide care for the healthy woman who is expected to have a normal pregnancy, labor, birth, and postpartal phase in the setting of the mother's choice, and the responsibility to order routine antepartal or postpartal screening or lab analysis at a licensed facility and inform the parents about newborn screening. Directs a midwife licensed under Article 10B to display the license at all times in a conspicuous place where the midwife is practicing. Sets forth provisions for license renewal, periods of lapsed licensure, and granting inactive status. Authorizes the Council to grant a license to a person residing in NC licensed, certified, or registered to practice as a certified professional midwife in another jurisdiction if that jurisdiction's standards are substantially equivalent, and the person submits an application and required fees. Directs the Council to set all fees under Article 10B, and to pay all expenditures out of funds from the fees or other funds. Allows the Council to discipline applicants or licensees, after a hearing, under seven specified circumstances.
Allows a certified professional midwife licensed under Article 10B to receive third-party reimbursement from private agencies providing coverage for maternity and obstetrical care. Specifies that a managed care organization or insurance company may not require a patient use a certified professional midwife instead of a licensed physician or nurse practitioner. Authorizes the Council to apply to superior court to enjoin violations of Article 10B. Provides that no health care provider will be liable for an injury to a woman or infant arising during childbirth and resulting from an act or omission by a licensed certified professional midwife.

Identical to H 602, filed 4/4/11.

Creates a new GS chapter 17F governing dismissal and grievances of municipal law enforcement officers. Requires law enforcement agencies, other than those run by state agencies, counties, ABC boards, school boards, and private sector and academic institutions, to adopt an ordinance setting out minimum due process rights for dismissals and grievances of law enforcement officers. The ordinance must, at a minimum, specify "just cause" for dismissal; set out procedures for ensuring notice; provide an opportunity for the officer to be heard, represented by counsel, and call witnesses and confront adverse witnesses; allow recording of hearings; and establish an impartial review board. Effective December 1, 2011, and applies to disciplinary actions taken on or after that date.

Specifies that the variable wholesale component of the motor fuel excise tax may not exceed $0.15 per gallon from July 1, 2011, until June 30, 2013. (Under GS 105-449.80, the rate would be set at 7% of the wholesale price as determined by that statute.)

Directs the specified departments and offices to work jointly to design and implement a central database system as the title indicates. Provides that the central database system (system) is to consolidate and integrate statewide information on water and wastewater infrastructure in an accessible and user-friendly format. Requires that the system be designed so that it can be maintained and updated regularly. Directs that the system be implemented no later than July 1, 2013. Specifies the statewide information to be included in the system. Directs the Department of Environment and Natural Resources (DENR) to be the lead agency in developing the central database system. Provides that DENR may work, at its discretion, with the Environmental Finance Center at the University of North Carolina at Chapel Hill, other state agencies, and other interested stakeholders.
Requires DENR to make regular progress reports on the development of the system to the Environmental Review Commission, the Joint Legislative Commission on Governmental Operations, and the Fiscal Research Division of the General Assembly. Directs DENR to submit its first progress report no later than October 15, 2011, its second no later than January 15, 2012, and its final progress report no later than March 15, 2012. Provides guidelines as to the contents of the required progress reports. Requires the final progress report to include the time frame for implementing the central database system during the 2012-13 fiscal year. Effective July 1, 2011.

Amends GS 93D-3 to delete requirement that one member of board be an audiologist appointed from a list of nominees from the NC Speech and Hearing Association and to require that five members of the board be actively engaged in fitting and selling hearing aids and be licensed under GS Chapter 93D. Specifies that the terms of the two members on the board who are audiologists expire on the date the bill becomes law.

Establishes the 11-member Radiologist Assistant Licensure Study Commission (Commission). Enumerates the Commission’s six duties, including determining the need for the licensure and regulation of radiologist assistants who perform medical imaging exams and procedures to protect citizens from unnecessary radiation and improper medical care, and determining the appropriate level of supervision and practice parameters for the radiologist assistant. Provides for the appointment of membership, filling of vacancies, and staffing. Requires a report to the 2012 Session of the General Assembly. Appropriates $25,000 from the General Fund to the General Assembly for 2011-12 for the Commission’s work. Effective July 1, 2011.

Creates new GS Chapter 1F, titled “Apportionment of Tort Responsibility Act.” Act requires trier of fact in tort action in which injured party is entitled to recover damages from more than one party to determine: 1) total amount of damages and (2) percentage of responsibility for injury attributable to each defendant (totaling 100%). Provides that percentage of responsibility is to be determined based on the nature of each person’s conduct and the degree to which each person’s conduct caused damages. Subject to listed exceptions (including contrary provisions of any other statute), directs entry of judgment against defendants severally. Provides that parties who are jointly and severally liable under other statutes have right of contribution based on allocation of responsibility made by trier of fact, unless person seeking contribution acted intentionally and other person acted negligently (in which case, intentional wrongdoer has no right to contribution).
In instances of vicarious liability, in which responsibility of one person is based on act of another, court must determine extent to which those two parties should be treated as a single party for apportionment purposes. In the case of vicarious liability, parties are jointly and severally liable for their joint share, and person who is vicariously liable has right of indemnification against party whose act resulted in injury.
Allows claims for contribution or indemnification to be brought in original action or independent action. Specifies that independent action is permissible even if joint tortfeasor’s liability was not determined in original action. Authorizes alleged tortfeasor in original action to join persons not a party who are liable for injury to claimant.
Provides that a release of liability by claimant as to one tortfeasor discharges that tortfeasor from liability to the claimant and from liability for contribution, but has no effect on liability of other tortfeasor. Provides that other tortfeasor is subject to claim for reduced amount based on amount of total award reduced by percentage of responsibility attributed to released tortfeasor. Prohibits released tortfeasor from seeking contribution.
Contains provisions for application of new law to cases in which liens or rights of subrogation are asserted pursuant to workers’ compensation statute (GS 97-10.2) or obligations of the state to national guardsman under GS 127A-110. Amends GS 99B-1.1 to provide that new Act applies to product liability actions in which more than one party is responsible for injury. Makes similar change to GS 28A-18-2, in connection to wrongful death actions. Makes conforming changes to GS 1B-1 (governing contribution) and GS 143-300.1B (Tort Claims Act).
Creates new GS Chapter 38B, titled “Trespasser Responsibility Act.” Provides that a possessor of land owes no duty of care to trespassers and is not liabile for their injuries, subject to two exceptions: (1) A possessor of land may be liable for intentionally inflicted harm or willful and wanton conduct. Provides that this exception does not apply if possessor used reasonable force against trespasser who enters with intent to commit a crime. (2) A possessor of land may be liable to a child trespasser (under 14, or having a commensurate level of mental development) injured by an artificial condition. This liability exists only if possessor should have known both that children were likely to trespass and that doing so exposed them to an unreasonable risk of harm, and nevertheless failed to act to protect them. In addition, the possessor of land is not liable if the child discovered the condition or realized the risk and nevertheless proceeded.
Creates new Article 7D in GS Chapter 8 (Evidence), titled “Admissibility of Collateral Source Payments.” Requires a court to admit into evidence upon defendant’s request collateral source payments actually paid or otherwise available to the plaintiff for injuries forming the subject of the complaint. Defines “collateral source payments” to include payments made or otherwise available to the plaintiff for (1) medical expenses and disability payments under Social Security, federal, state, or local disability programs, or other public programs; (2) insurance benefits, other than life insurance; (3) payments pursuant to any agreement with a person or business to provide, pay for, or reimburse medical expenses; (4) payments by an employer or other entity under wage continuation plan; and (5) payments from any other source other than gifts, or arising from plaintiff’s assets. Plaintiff has the right to introduce evidence that collateral source has a right of subrogation, and of costs involved in securing right to payments.
Evidence of medical expenses. Adds new Rule 414 to GS Chapter 8C, Article 4, allowing past medical expenses to be proved by paid medical bills and statements of other amounts owed. Allows evidence of source of payment and associated rights of subrogation to be admitted into evidence.
Expert testimony. Amends GS 8C-702(a) to limit expert testimony to those situations in which the testimony (a) is based on sufficient facts, (b) is the product of reliable principles and methods, and (c) results from a reliable application of the principles and methods to the facts.
Counsel fees as part of costs. Rewrites GS 6-21.1 as follows: A trial judge in an action for personal injury or property damage, or brought against an insurance company for payment on a policy, has discretion to award attorneys’ fees up to the higher of $5,000 or 50% of the awarded damages only upon finding (1) that the defendant refused to negotiate or pay the claim (currently, “pay the claim”), and that this refusal was unwarranted; (2) that the amount of damages awarded was $15,000 (currently, $10,000) or less; and (3) that the damages recovered exceeded the highest offer made by the defendant as of 30 days before trial began. Specifies the detailed nature and content of the required findings.
Applies to causes of action brought on or after October 1, 2011.

Current law mandates that each county, through its local health department, implement a program for the inspection, testing, and issuing of permits for private drinking water wells. Amends GS 87-97(a) to prohibit causing unduly delay or refusing to issue a permit to allow a well to be constructed or repaired and operated in compliance with the requirements and rules of Article 7 (North Carolina Well Construction Act), of GS Chapter 87. Amends GS 87-97(e) to prohibit denying a permit for a well that is in compliance with Article 7 on the basis of a local government policy that discourages or prohibits the drilling of new wells.
Repeals GS 143-355.2(a)(4), which required that a local government’s water shortage response plan not contain any provision that meters or regulates private drinking water wells, as defined in GS 87 85.
Amends subsection (h) of GS 143-355.2 to provide that this subsection, which authorizes a local government unit to impose more stringent water conservation measures than the minimum water conservation measures required under this section, is not to be construed to authorize a local government unit, public water supply system, or private supply system to regulate a well located outside of its jurisdiction, a well that is not connected to its water system, or any other private well. Provides that nothing in this subsection is construed to void or alter cross-jurisdictional agreements.
Amends GS 143-355.3(b), which provides for water shortage emergency powers and duties, to clarify that in adopting rules governing the conservation and use of water within the water shortage emergency area or within the service area from which water is being diverted to address a water shortage, these conservation and diversion provisions are not to be construed as authorizing a local government unit, public water supply system, or private supply system to regulate a well located outside of its jurisdiction, a well that is not connected to its water system, or any other private well.
Amends GS 153A-284 and 160A-317 to specify that county or city may not require owner of developed property located on a water line to connect and may require the owner to connect to a sewer line only if the county or city proves that the septic system in use for the property is a threat to the public health. Allows property owners to continue to use wells for nonpotable purposes even if they have connected to a public water line.

Enacts new GS 58-33-78 to make it a Class 1 misdemeanor for an insurer to coerce or induce a person insured to use an automotive glass repair service other than the person’s chosen service provider, and if the insurer requires an inspection of work done, the insurer must disclose any affiliation with any service provider, and may not solicit work for the affiliate during the inspection. Effective September 1, 2011.

As title indicates.

Amends GS 105-134.6 to allow deduction from individual income tax 20% of the amount the taxpayer pays to another individual pursuant to a health care sharing organization. Effective for tax years beginning on or after January 1, 2012.

Amends GS 15A-1340.17 to provide that sentences for Class B1 through E felonies for offenses that are subject to sex offender registration are increased by 51 months over the existing sentences. Amends GS 15A-1368.2 to specify that prisoners subject to the new sentence are to be released 60 months before the end of their sentence (after service of the minimum and receiving credit for any earned time) and placed on post-release supervision. Amends GS 15A-1368.2 to specify that person may not refuse post-release supervision and that refusal is punishable by contempt of court. Time spent in incarceration for contempt is not credited against the original sentence. Specifies that willful violation of post-release supervision conditions to cause revocation is refusal to accept post-release supervision. Makes corresponding changes to contempt statutes in GS 5A-11. Contempt provisions effective when becomes law, and remainder of bill effective December 1, 2011, for offenses committed on and after that date.

As title indicates.
Appoints Dr. Dwight E. Cochran to the North Carolina Veterinary Medical Board, Effective July 1, 2011, for a term expiring June 30, 2016.

As title indicates.

Amends GS 50B-3(a) to add to list of reliefs court may grant in domestic violence protective order a requirement that the defendant wear a GPS tracking device to allow electronic monitoring. Requires defendant to bear cost. Adds similar provision to GS 50C-5(b), for inclusion in civil no-contact orders.

Identical to H 563, filed 3/30/11.

As title indicates.

Substantively identical to H 789, filed 4/6/11.

As title indicates.

Amends GS Chapter 95, Article 21 (“Retaliatory Employment Discrimination”) to add GS 95-241.1, titled “Retaliation against nurses prohibited”. Extends protection from adverse employment consequences or other discrimination or retaliation to nurses who make a good faith report concerning patient medical care. Defines “good faith report” to mean a report having a reasonable factual or legal basis, authorized or required by GS Chapter 90, Article 9A (“Nursing Practice Act”). Also includes protection for nurses who engage in patient advocacy, and for persons who advise nurses of these rights. Immunizes nurses and advisors from civil and criminal liability that might otherwise result from their actions. Provides that nurses and advisors who are sued for behavior protected by the Act are entitled to recover costs of defending the action, including reasonable attorneys’ fees and actual and punitive damages if specified conditions are met.
Gives nurses and advisors injured by violation of the Act a right to seek the greater of actual damages (including damages for mental anguish) or $5,000, exemplary damages, court costs, and attorneys’ fees. Creates a rebuttable presumption that adverse employment consequences suffered by a nurse or advisor who engaged in a protected act were in response to that act. Provides that a State or local government entity sued under this Act is held to have waived governmental immunity. Provides for report of prohibited retaliatory behavior to the appropriate licensing authority, and authorizes Commissioner of Labor to impose a civil penalty up to $25,000 in addition to other penalties, with proceeds to go to the Civil Penalty and Forfeiture Fund under GS 115C-457.2. Requires nurse to seek recourse through internal quality control processes before proceeding under Act. Amends GS 95-241(a) to make conforming change.

Changes the title of Article 3 in GS Chapter 114 to Division of Criminal Information (currently, Division of Criminal Statistics), and makes conforming changes throughout the Article. Amends GS 114-10.1, changing the name of the Police Information Network to the Division of Criminal Information Network. Authorizes the Division of Criminal Information (DCI) (rather than the Attorney General) to cooperate with specified agencies to implement the statute and to use computers and other equipment. Authorizes DCI (rather than the Attorney General) to adopt rules and regulations governing the DCI Network, and to impose fees, as detailed.

Amends GS 135-5(f) to delete requirement that member of Teachers and State Employee’s Retirement System have five years of membership service in order to be paid accumulated interest if the member leaves the retirement system for reason other than death or retirement. Specifies that payment is at London Interbank Offered Rate, and if the member is vested in the system as of January 1, 2012, the rate paid must be at least 4%. Makes similar change to GS 128-27(f) concerning the Local Governmental Employees’ Retirement System. Effective January 1, 2012.

Appropriates $210,240 for 2011-12 from the General Fund to the North Carolina Rural Electrification Authority as title indicates. Effective July 1, 2011.

Rewrites GS 105-277.2(5) as title indicates, requiring counties to utilize manual prepared by Use-Value Advisory Board as directed by GS 105-277.7. Effective for taxes imposed for taxable years beginning on or after July 1, 2011.

Enacts new GS 115C-276, requiring a superintendent to immediately report a specified act to local law enforcement, when the superintendent has personal knowledge or actual notice that the act occurred on school property, as defined. Makes failure to report a Class 3 misdemeanor. Requires the superintendent to notify the local board of education in writing or by electronic mail about any report made to law enforcement by the end of the workday on the day of occurrence and no later than the end of the following workday. Enacts new subsection (d6) to GS 115C-391, directing the local board of education to expel or the superintendent to remove any student convicted of a felony, adjudicated delinquent for an offense that would be a felony if committed by an adult, arrested two or more times, or alleged to be delinquent or undisciplined two or more times, and to send the student to an alternative education setting. Enacts new GS 115C-532.1, prohibiting probation officers and juvenile court counselors from visiting students during the school day or on school property. Amends GS 115C-390, stating that no local board of education will be civilly liable to any person for acting or failing to act to stop or intervene in an altercation between students, unless that act or omission amounts to gross negligence, wanton conduct, or intentional wrongdoing. Also provides that no school employee will be reprimanded or dismissed for acting or failing to act to stop or intervene in an altercation. Makes a conforming change. The above provisions apply beginning with the 2011-12 school year.
Enacts new subsection (b1) to GS 15A-301, prohibiting any warrant or order for arrest, criminal summons, or other criminal process from being issued by a magistrate against a school employee for an offense that occurred while the employee was performing duties of employment, without prior written approval by the district attorney. Clarifies that the provision does not apply to traffic offenses or offenses occurring in the presence of a law enforcement officer. Applies to offenses committed on or after December 1, 2011.
Enacts new GS 14-458.2, making it unlawful for any student to use a computer or computer network to cyber-bully a school employee, as detailed. Makes the offense of cyber-bullying a school employee a Class H felony. Defines school employee and student, as applicable in the statute. Permits the court to place a student on probation without entering a judgment of guilt and with the student’s consent, if the student pleads guilty or is found guilty of cyber-bullying. Directs the court to discharge and dismiss the proceedings after the student fulfills the terms of probation, which will not be deemed a conviction. Applies to offenses committed on or after December 1, 2011. Enacts new subsection (i) to GS 115C-366, effective beginning in the 2011-12 school year, requiring any student convicted of cyber-bullying to be transferred to another school within the local school administrative unit.
Enacts new GS 14-34.10 to make it a Class H felony for any student 16 years of age or older to assault a school employee or volunteer, as specified in GS 14-33(c)(6), unless the conduct receives greater punishment under another provision of law. Includes applicable definitions. Enacts new GS 14-266.4, making any employer or supervisor guilty of a Class 3 misdemeanor, if that person intimidates or attempts to intimidate a school employee against reporting an assault under GS 14-33 or 14-34.10. Makes an employer or supervisor who knows about an assault on a school employee and fails to report the assault guilty of a Class 3 misdemeanor. Enacts new GS 14-33.3, protecting any school employee, as defined, from civil or criminal liability for acting in good faith to end a fight or altercation between students. The new criminal statutes apply to offenses committed on or after December 1, 2011.

Amends GS 62-133.8 to provide that set asides for electricity that has to be produced using swine and chicken waste may be met by equivalent amounts of energy produced instead of electrical power sold to retail customers.

Amends GS 163-278.9(a)(5a) to add that the quarterly report of campaign contributions and expenditures for the fourth quarter, if required, shall also cover the month of January after the election. Effective October 1, 2010, and applies to reports for calendar periods after that date.

Amends GS 163-227.2(g) to provide as title indicates. Effective for elections conducted on or after January 1, 2012.

Creates the 14 member Joint Legislative Study Commission on Property Insurance Rate Making (Commission) to study the adequacy of citizen contribution in property insurance rate making and the manner that property insurance rates are proposed, reviewed, approved, and appealed. Details Commission members, appointing authority, and administrative details. Directs the Commission to study seven specified items, including the feasibility and advisability of replacing the NC Rate Bureau with a market-based rate setting system or a regulatory commission. Instructs the Commission to submit an interim report to the 2012 General Assembly before it reconvenes and a final report to the 2013 General Assembly before it reconvenes with findings, recommendations, legislative proposals, and cost analyses. Provides for Commission termination. Directs the Legislative Services Commission to allocate funds to support the study from the funds appropriated to the General Assembly for 2011-12 and 2012-13. Effective July 1, 2011.

Enacts new subsection (b2) to GS 90-85.28 to prohibit a pharmacist from substituting any drug product that is not an equivalent drug product identified on the prescription unless, before substituting, the pharmacist: (1) obtains and documents the prescriber’s written or verbal consent, (2) obtains and documents the patient’s written or verbal consent, and (3) maintains consent documentation on file. Amends GS 90-85.27, clarifying the definition for equivalent drug product to mean a drug product with the same established name, active ingredient, strength, quantity, and dosage form, which is listed as therapeutically equivalent to the drug product on the prescription under the most recent version of the Food and Drug Administration’s Approved Drug Products with Therapeutic Equivalence Evaluations.

Repeals GS 105-130.45 and GS 105-130.46 as title indicates. Effective for taxable years beginning on or after January 1, 2011.