Acknowledges that the General Assembly needs to review and analyze the impact of changes toNorth Carolinatax laws and unemployment insurance lawsin response to the American Taxpayer Relief Act of 2012, signed into law as of January 2, 2013. Makes numerous changes to GS Chapter 96, Employment Security Law.

Makes organizational and clarifying changes to GS 96-5 (created the Employment Security Administration Fund). Deletes language specifying that the Security Administration Fund (Fund), except as otherwise provided in Chapter 96, is subject to the State Budget Act (GSChapter 143C) and the Personnel Act (GS 126-1 et. seq.). Enacts new subsection (a1) to clarify the use of moneys in the Fund. Requires the replacement of lost or improperly expended moneys received from the Secretary of Labor under Title III of the Social Security Act but deletes replacement requirement regarding unencumbered balances in the Fund or any moneys made available to the state via the Wagner-Peyser Act or matching funds made available as a result of the Wagner-Peyser Act. Effective July 1, 2013.

Effective July 1, 2013, deletes subsections(c) and (d) of GS 96-5 and essentially replaces those subsections withnew GS 96-5.1 to clarify the accrual of moneys to the Special Employment Security Administration Fund and the use of moneys in the Fund. Deletes (f) concerning the Employment Security Reserve Fund.

Amends subsection (d) of GS 96-6 regarding the management of funds upon the discontinuance of the Unemployment Trust Fund (UTF). Provides that if the UTF ceases to exist, revenues in the UTF may be invested (was, shall be) in bonds or interest bearing obligations of theUnited Statesor other investments as specified. Provides that the treasurer may (was, shall) dispose of securities or other properties belonging to the Fund only under the direction of the Secretary of the Department of Commerce (Secretary). Makes additional clarifying changes. Effective July 1, 2013.

Enacts new GS 96-6.1 in Article 1, GS Chapter 96 to create a special fund, the Employment SecurityReserve Fund, consisting of revenues received from the tax imposed under GS 96-19.34. Limits the use of the Reserve Funds to the listed purposes. Caps the balance in the Reserve Fund at $50 million or the amount of interest paid the previous September on advances under Title XII of the Social Security Act. Directs that any amount exceeding the cap must be transferred to the Unemployment Insurance Fund. Effective July 1, 2013.

Requires the Office of State Budget and Management (OSBM), in conjunction with the Office of the State Controller and the Department of Commerce (Department), to transfer and allocate any unencumbered cash balance as of June 30, 2013 from the Worker Training Trust Fund and the Training and Employment Accountto the Unemployment Insurance Fund (UI Fund). Directs that each of the special funds be closed after the transfer of funds. Appropriates $10 million from the Special Employment Security Administration Fund to the UI Fund for the 2013-14 fiscal year to be used to make principal payments on advances from the federal government under Title XII of the Social Security Act to the UI Fund to pay unemployment compensation benefits. Specifies factors that must be considered in determining the appropriate number and location of offices under the Department's Division of Workforce Solutions. Effective July 1, 2013.

Recodifies and repeals the existing provisions of Article 2 (Unemployment Division)of GS Chapter 96. Requires that employersreport and remit contributions and the 20%tax on contributionsas required under Article 2 of GS Chapter 96 as it existed on January 1, 2013.Recodifiesthe following statutes as indicated: 96-15 (96-19.80), 96-15.1 (96-19.82), 96-15.2 (96-19.83), 96-16 (96-19.81), 96-17 (96-19.84), 96-18 (96-19.90) and 96-19 (96-19.92).

Adds a new Article 2A, Unemployment Insurance Division, which rewrites, reorganizes, clarifies, and modernizesrepealed Article 2 of GS Chapter 96. Includes definitionsfor terms as they apply in GS Chapter 96.

Enacts new GS 96-19.3 defining employment and what constitutes employment services, also specifies what services do not constitute employment as defined in the statute. Enacts new GS 96-19.4 to provide an expansive definition as to what constitutes an employer. Defines initial unemployment, unemployed, and separation payments in new GS 96-19.6. Effective July 1, 2013.

Ties the minimum and maximum number of weeks allowedfor a UIclaim filed during a six-month base period tothe seasonal adjusted statewide unemployment rate used in that base period. Specifies that one six-month base period begins on January 1 and the other base period begins on July 1. Provides additional criteria for determining the unemployment rate in use and calculating the minimum and maximum number of weeks of UI benefits.Sets the maximum weekly benefit amount at $350.00. Makes additional programmatic changes. Includes guidelines for state and federal extended benefitperiod and eligibility criteria for extended benefits.Provides for the attachment and garnishment of fraudulent overpayments. EffectiveJuly 1, 2013.

Establishes the eight-member Joint Legislative Oversight Committee on Unemployment Insurance, consisting of four members appointed by the Speaker of the House of Representatives and four members appointed by the President Pro Tempore of the Senate. Provides for the operation and staffing of the Committee. Directs the Committee to study and review all unemployment insurance matters, workforce development programs, and reemployment assistance efforts of the state.

Providesthat the Committee may report its findings and recommendations to any regular session of the General Assembly. This provision is effective when it becomes law and expires July 1, 2023.

Enactsnew GS 96-19.30 regarding payment of contributions by an employer and new GS 96-19.31 regarding an updated employer's rate of contribution to the UI Fund effective as of January 1, 2014 and applies to taxable years on or after that date. Provides that all other provisions of proposed Article 2A of GS Chapter 96 effective on July 1, 2013.

Except as otherwise indicated, this act is effective when it becomes law.

Subject to approval by voters at the statewide election in November 2014, amends Article I of the North Carolina Constitution in the following ways. Adds new Section 38 to declare as the public policy of North Carolina that the right to work will not be denied or abridged due to membership or nonmembership in any labor union or association. Adds new Section 39 to make any agreement or contract between a unit of government and a labor or trade union acting as bargaining agent illegal and void. Adds new Section 40 to provide that the right to vote by secret ballot for employee representation by a labor organization is guaranteed where law permits or requires such elections. 

Subject to approval by voters at the statewide election on November 4, 2014, adds new Section 19.1 to Article 1 of the North Carolina Constitution prohibiting private property from being taken by eminent domain except for a public use. Makes conforming statutory changes. If approved, effective when the act becomes law.

Amends GS 136-89.183(a)(2)a. to provide as title indicates, removing the restriction on the Southeast Extension portion of the Triangle Expressway. Directs the Department of Transportation to expedite the federal environmental impact statement process for the Southeast Extension, and directs the Joint Legislative Transportation oversight Committee to monitor progress.

Amends GS 7A-4.20 to increase from 72 to 75 the mandatory retirement age for judges and justices of the General Court of Justice. Makes a conforming change to GS 135-57(b) (concerning judicial retirement). Effective December 1, 2013.

Makes technical, clarifying, and stylistic changes to various statutes in GS Chapter 105, as title indicates. Amends GS 105-129.84(c) to clarify that the standard carryforward period (was, five-year period) applies to specified credits granted to growing businesses.

Effective for tax years beginning January 1, 2012, amends GS 105-134.6 to update references to adjusted gross income. Makes conforming changes. Recodifies specified provisions of GS 105-134.7 (concerning transitional adjustments) in GS 105-134.6, and repeals the remainder of GS 105-134.7. Clarifies, in GS 105-151.18, that NC taxable income is defined in GS 105-134.5 for purposes of credits for persons with disabilities.

Sets out the definition for school instructional material and clarifies the definition for storage in GS 105-164.3 (definitions for sales and use tax provisions). Amends GS 105-164.4(a)(3) to clarify that a facilitator must send a retailer any sales price and tax due for an accommodation rental no later than 10 days after the end of each calendar month (rather than within three days of receiving notice). Amends GS 105-164.6(c) to clarify when a credit is allowed against the complementary use tax. Revises the exemptions from sales and use tax for certain types of computer software and certain types of personal property sold by a retailer. Amends GS 105-164.14(b) to provide that a listed hospital is allowed a refund of sales and use taxes paid for over-the-counter drugs (was, medicines and drugs). Also grants this refund to a single member LLC that is disregarded for income tax purposes and that meets specified conditions. Repeals GS 105-164.35 (concerning excessive payments).

Authorizes the Secretary of Revenue to develop a matrix showing the taxability of certain items and permits taxpayers to rely on the matrix. States that a retailer is not liable for an underpayment of tax due to a rate change under specified circumstances. Clarifies, in GS 105-187.51, that a privilege tax is imposed on certain manufacturing plants (was, a manufacturing industry or plant). Amends GS 105-236.1(a) to grant revenue law enforcement officers authority to enforce GS 14-113.20 (identity theft violations) and GS 14-133.20A (trafficking in stolen identities). Clarifies, in GS 105-259(b), the purposes for which tax information may be disclosed. Modifies the confidentiality provisions for information received from administering the unauthorized substances tax.

Modifies the license requirements in GS 105-113.4A for licenses obtained to distribute tobacco products. Amends GS 105-113.4B to modify the reasons for canceling such a license. Deletes the investigation provision in GS 105-113.13; specifies that a bond also includes an irrevocable letter of credit. Effective July 1, 2013.

Adds a definition for advertising and promotional direct mail in GS 105-164.3 (sales and use tax definitions), and makes conforming changes to GS 105-164.4B. Removes the sunset date on modifications to certain register of deeds fees.

Identical to S 4, filed 1/30/13.

As title indicates. Repeals language in the 2011 Appropriations Act stating intention to establish a state health exchange in compliance with the Patient Protection and Affordable Care Act (ACA). Repeals GS 58-2-40(10), which granted authority to the Commissioner of Insurance to administer the ACA. States that the General Assembly will define the state's amount of interaction with the federally-facilitated Health Benefit Exchange (Exchange). Provides that the State will no longer draw down Exchange-related grant funds, and requires the Department of Insurance and the Department of Health and Human Services (DHHS) to stop all expenditures funded by specified Exchange-related grants. Requires DHHS to confirm that the NC Families Accessing Services through Technology system will provide Medicaid eligibility determinations for the federal Exchange. States that the General Assembly reserves the authority to decide whether or not to expand Medicaid eligibility under the ACA.

Amends GS 104E-9.1 to prohibit allowing a person under age 18 (was, 13)  from using tanning equipment without a written prescription by a physician, physician assistant, or a nurse practitioner. Effective October 1, 2013. 

As title indicates.

Enacts new subdivisions to GS 20-79.4(b) to authorize the following types of special registration plates: Flag of the United States of America; Municipality Plate; NC Cattlemen's Association; and Riverlink. Plate issuance is contingent on the receipt of at least 300 plate applications for each plate. Makes revisions to the Register of Deeds and the Vietnam Veterans of America plates. Sets out the special plate fees and distribution amounts for each plate. Amends GS 20-81.12(b2) to add the NC Transportation Museum plate as a state attraction plate.

Amends GS 15A-1343(b) (concerning probation conditions) to provide as title indicates. Makes a conforming change. Current law requires noncompliance with a treatment program reported to the court, and requires a compliance review for defendants placed on unsupervised probation and attending a treatment program. Applies to all defendants placed on supervised or unsupervised probation before, on, or after the date the act becomes law.

Amends GS 14-72.7(a) (chop shop activity) to make it a Class G felony (rather than a Class H felony) to engage in any of the listed activities. Removes the requirement that the person knowingly engaged in the illegal activity, and instead makes a person guilty if the person knows or has reasonable grounds to believe there is an illegal component to the activity.

Amends GS 20-62.1(a) to permit a secondary metals recycler or salvage yard to purchase a motor vehicle 20 model years old or older (was, 10 model years old or older) without a certificate of title if certain conditions are met. Makes any violation of GS 20-62.1 (purchasing vehicles for scrap or parts) a Class I felony (currently, a first violation is a Class 1 misdemeanor and a subsequent violation is a Class I felony).

Applies to offenses committed on or after December 1, 2013.

Amends GS 90-95(d1)(1) to create the offense of possession of a pseudoephedrine product by a person previously conviced of the possession or manufacture of methamphetamine.

AmendsGS 15A-1340.16D to provide for an enhanced sentence (an increase of 24 to 48 monthsadded to the minimum term to which the offender is sentenced, depending on the circumstance)if a person is convicted of manufacturing methamphetamine under GS 90-95(b)(1a) and children, the disabled or the elderly are present atthe manufacturing location. Provides that these penalties are cumulative.

Provides that itconstitutes a sufficient pleading for an indictment or information for the offense of manufacturing methamphetamine under GS 90-95(b)(1a) to allege the facts set out in proposed subsection (a1) of GS 15A-1340.16D. Declares that one pleading is sufficient for all felonies tried at a singletrial. Makes conforming changes to subsection (c).

Effective December 1, 2013 and applies to offenses committed on or after that date.