House committee substitute makes the following changes to the 1st edition.

Deletes the provisions and contents of Sections 2, 3, 4, 6, and 9.

Amends GS 15A-1335 (Resentencing after appellate review), establishing that this section does not apply when a defendant, on direct review or collateral attack, succeeds in having a plea of guilty vacated.

Amends GS 7B-2200 (Transfer of jurisdiction of juvenile to superior court), establishing that if the alleged felony constitutes a Class B1 through Class B2 felony and the juvenile was 15 years of age or older at the time and the court finds probable cause, upon motion by the elected or appointed district attorney for that district the court will transfer the case to the superior court for trial as an adult (previous edition provided that for felonies from Class B1 to Class E, with probable cause, the court would transfer the case to superior court).

Provides that Subcommittee B of the House Committee on Judiciary is authorized to study the issue of the transfer of juveniles to superior court for trial as adults and to determine specified statistics relating to juvenile transfers to superior court. The subcommittee is also authorized to meet upon the call of its cochairs and to recommend legislation in the 2014 Regular Session.

Provides that Section 1 (amending GS 7A-27) and 3 (repealing GS 15A-1347) are effective October 1, 2013, and apply to probation revocation hearings held on or after that date, except that this act shall not be effective for revocation hearings that are pending on appeal to the N.C. Court of Appeals on that date, which will be heard in superior court if returned for rehearing. Section 2 (amending GS 15A-1335) of this act becomes effective December 1, 2013, and applies to resentencing hearings held on or after that date. Section 4 (amending GS 7B-2200) of this act becomes effective December 1, 2013, and applies to offenses committed on or after that date.

House committee substitute to the 1st edition makes the following changes. Deletes the proposed changes in GS 143-214.7(c5), concerning stormwater, in GS 113A-54.1(d1), concerning erosion control plans, and in GS 113-61(b3), concerning local approval of erosion and sedimentation control plans and instead provides as follows. Allows the Department of Environment and Natural Resources (DENR) to transfer a permit issued under the statute without the consent of the permit holder to a successor owner of the property on which the permitted activity is occurring or will occur. Allows DENR to transfer a permit if (1) the successor owner submits a written transfer request and (2) DENR finds the permit holder is a natural person who is deceased, a corporation that has been dissolved, a person lawfully divested of title to the property, or a person who has sold the property. Requires the permit older to comply with all terms and conditions of the permit until it is transferred. Requires the successor-owner to comply with all terms and conditions of the permit once it is transferred. Prohibits DENR from imposing new or different terms and conditions in the permit with the express consent of the successor owner. Adds these same provisions to GS 143-215.1, concerning control of sources of water pollution.

House committee substitute makes the following changes to the 1st edition.

Amends GS 47-2.2 (Notary public of sister state; lack of seal or stamp or expiration date of commission), providing that the register of deeds may rely upon the statement, as specified pursuant to this section, and is not responsible for confirming its validity or the authority of the person making it.

Amends GS 47-50 (Order of registration omitted), GS 47-50.1 (Register's certificate omitted), and GS 47-102 (Absence of notarial seal), providing that the provisions of these sections apply to specified executions of a deed prior to October 1, 2005 (previous edition specified a date of April 1, 2013).

Makes technical, conforming, and clarifying changes throughout.

House amendment makes the following changes to the 2nd edition.

Amends GS 115C-147.11(c)(4) to prohibit the Board of Education (Board)from requiring the administration of the ACT test or any precursor to the test to any student enrolled in the Occupational Course of Study or the Extended Course of Study who (1) does not score at or above grade level on any state-approved end-of-course tests, and (2) has a written parental request exemption. Provides that the Board will ensure that parents of students enrolled in the Occupational Course of Study or the Extended Course of Study in all public schools, including charter and regional schools, have the necessary information to make informed decisions regarding participation in the ACT and aligned precursor tests.

House committee substitute makes the following changes to the 1st edition.

Provides that the Voter Information Verification Advisory board (VIVA) is established within the State Board of Elections.

Directs VIVA to advise the State Board of elections on the specifiedactions (was, directed VIVA to do all of the specified acts). Makes adjustments in language and organization to reflect the modification from "doing" to "advising." Deletes provision permitting the Executive Director of the State Board of Elections to instruct the State Board of Elections tohire up to 14 persons to assist the VIVA Board established under this Part. Instead, directs the Executive Director to assign staff to support theVIVA board in fulfilling the duties and responsibilities of this act. Directs the State Board of Elections to disseminate information about voter ID requirements for voting and obtaining appropriate photo identification (was, directed the State Board to utilize staff in disseminating information).

Requiresthat every person voting in accordance with Article 14A of GS Chapter 163,163-82.6A, 163-166.7, 163-166.9, 163-227.2, or 163-182.1A must present photo identification that reasonably resembles that voter to a local election official before voting. Makes the following exceptions: (1) permits a voter who is voting curbside topresent identification under GS 163-166.9 (curbside voting) or (2) does not require a photo identification for a voter that has filed a declaration in accordance with GS 163-82.7Aleast 25 days before the electionand hasa sincerely held religious objection to being photographed.

Deletes "tribal identification card" as an acceptable photo identification for purposes of this section and adds an identification card issued by a unit of local government, public authority, or special district as defined in GS 159-7; a card issued for a government program of public assistance; or a veterans identification cardas forms of acceptable photo identification. Deletes provision that this section does not apply to a registered voter with a permanent physical or mental disability recognized by a state or federal agency that makes such determinations.Enacts new GS 163-166.14 to provide for the evaluation of a photo identification presented that does not bear any reasonable resemblance to that voter. Specifies the details for the evaluation process and provides that the voter may vote on a provisional ballot ifthe judges of electionresolve by a unanimous vote that the photo presented does not resemble the voter.

Amends GS 163-82.6A(b), GS 163-166.7(a), and GS 163-227.2(b)to delete provisions that permit a voter without appropriate photo identification to vote a provisional official ballot.

Makes conforming changes to GS 163-166.9 (curbside voting). Makes organizational and clarifying changes to new GS 163-182.1A and GS 20-37.7(d). Makes clarifying changes to GS 163-87 and GS 163-229(b).Makes conforming changes toGS 130A-93.1, adding a new subsection (c) and GS 163-275(13).

Amends GS 163-230.1(a1) regardinga voter's inability to go to vote due tosickness or physical disability to provide that county board of elections may personally deliver the application and ballots.Amends GS 163-230.2 to provide that the form for requesting an absentee ballot may be reproduced. Makes additional changes to clarify the information that must be included on the request for an absentee ballot. Amends GS 163-231 to clarify that the two persons required to witness the voter's marking of an absentee ballot must also sign the application and certificate as witnesses and indicate their addresses.

Amends GS 163-226, defining the term verifiable legal guardian to mean an individual appointed guardian under GS Chapter 35A. Provides that for a corporation appointed guardian under that chapter, the corporation may submit a list of 10 named individuals to the State Board of Elections who may act for that corporation under Article 35A.

Makes further changes to provide additional guidelines to be applied should the State Board of Elections choose to publish a voter guide to present the voter identification proceduresand requirements. Directs the State Board of Elections to reimburse the Division of Motor Vehicles, the State Registrar, and the county registers of deeds for direct costs incurred in administering the fee waivers authorized in Sections 13 and 14 of this act. Requires the State Board of Elections to include a statement onall forms, prominently displayed, declaring that submitting falsely or fraudulently completed declarations is a Class I felony under GS Chapter 163.

Part I of this act (establishing VIVA) is effective July 1, 2013 (was, when it becomes law),and expires December 31, 2016. Section 13 of this act, amending GS 20-37.7(d)and Section 14, amending GS 130A-93.1 and GS 161-10(a)(8),iseffective October 1, 2013. Section 16, amending GS 163-229(b) andGS 163-230.1, is effective January 1, 2014, and applies to primaries and elections conducted on or after that date.

Provides that at any election betweenOctober 1, 2013, and January 1, 2016, anyregistered voter may present that voter's photo identification to the elections officials at the voting place but may not be required to do so. At each election between October 1, 2013, and January 1, 2016, each voter presenting in person shall be notified that photo identification will be needed to vote beginning in 2016 and be asked if that voter has one of the forms of photo identification appropriate for voting.

Unless otherwise specified, effective when the act becomes law.

Provides that this act is effective only if the General Assembly appropriates funds in the Current Operations Appropriations Act of 2013 to implement it.

House committee substitute makes the following changes to the 1st edition.

Amends GS 20-157.1 to delete provision that any person violating subsection (c), (h), or (i) of this section is guilty of an infraction punishable by a fine of no more than $100.

Deletes new subsection (c) toGS 20-156, which requires the driver of a vehicle to yield the right-of-way to any vehicle that is a part of a funeral procession operated in accordance with GS 20-157.1.

Effective December 1, 2013 (was, when it becomes law), and applies to offenses committed on or after that date and to death, personal injury, or property damage occurring on or after that date.

Makes a conforming change to the title.

House amendment makes the following changes to the 2nd edition.

Makes technical, clarifying, and reorganizational changes.

Enacts new GS 97-40.2, establishing the Uninsured Employers' Fund (Fund) as a reserve fund within the North Carolina Industrial Commission. Identifies the purpose of the Fund as providing for the payment of claims awarded against uninsured defaulting employers who do not provide compensation to employees or their beneficiaries as prescribed by GS Chapter 97, the NC Workers' Compensation Act.

Directs the Chair of the North Carolina Industrial Commission (Chair) to administer, maintain, and disburse the Fund in accordance with the provisions of this section and all regulations adopted under this section. Confers responsibility for administering the collection of surcharges and the disbursement of the funds received under the provisions and regulations of this section on the NC Commissioner of Insurance (Commissioner).

Provides that the annual surcharge imposed under this section applies to all workers' compensation and employers' liability insurance policies written or renewed or, in the case of self-insured employers, applies to coverage provided on or after January 1, 2014. Prohibits application of the surcharge to (1) any reinsurance or retrocessional transaction, (2) the state or to any local political subdivision of the state that acts as a self-insured employer, or (3) any workers' compensation endorsement required pursuant to any other exclusions. Provides additional details and specifications as to the administration of the Fund and for determining the surcharge. Defines policyholder and self-insured employer as those terms are used in subsection (b) of this section.

Authorizes the Chair to assign and collect penalties from an uninsured defaulting employer and specifies standards for assessing the penalties. Provides details regarding the filing of a claim for compensation under the provisions of this Chapter, including timelines under which the defaulting employer must act and rules governing when benefits are to be paid to a claimant from the Fund.

Directs the Chair to file an order for payment of compensation and assessments with the clerk of superior court after an award has been entered against an employer for compensation under any provision of this Chapter. Provides that the claimant may then apply to the Chair for compensation from the Fund in accordance with the procedures established by administrative rule. Sets out guidelines on when benefits may be paid.

Assigns the duty to conserve the assets of the Fund to the Chair and prohibits any payments being made from the Fund without application and approval by the Chair. Provides that review of any decision by the Chair must be in accordance with the Administrative Procedures Act. Authorizes the Chair to adopt rules necessary for the processing and payment of compensation from theFund inaccordance with GS Chapter 150B. Sets out when an employee's beneficiaries may bring an action against an employer.Directs the Chair, acting on the behalf of the Fund, to exhaust all remedies at law against the uninsured delinquent employer of the claimant in an effort to collect the amount of any award that the Fund paid to the claimant. Provides that nothing in this section is intended, nor is to be deemed, to affect the obligations of insurance carriers or self-insured employers imposed by any other section of this chapter.

Appropriates $2.5 million from the General Fund to the Uninsured Employers' Fund,created by this act, for the 2013-14 fiscal year to serve as the initial installment andcontent of the Fund.

Requires the Chair to annually submit an accounting of the Fund to the State Treasurer and to the Joint Legislative Commission on Governmental Operations, beginning January 1, 2014. Specifies information that must be included in the report.

Effective July 1, 2013.

Amends GS 105-130.47 and GS 105-151.29 (Credit for qualifying expenses of a production company), repealing GS 105-130.47(e) and GS 105-151.29(e), which established that credits allowed under these sections were refundable in the amount they exceeded the tax imposed.

Amends GS 105-130.47(f) and GS 105-151.29(f), subsections that provide the limitations of the tax credit allowed under this section, establishing that the amount of credit allowed with respect to a production that is a feature film cannot exceed the lesser of $20 million or the amount of tax imposed by this part for the taxable year reduced by the sum of all other credits allowable, except the tax payments already made by the taxpayer. Applies to the cumulative amount of the credit allowed in any tax year, including carryforwards claimed by the taxpayer under this section for previous tax years. Unused portions of a credit allowed in this section can be carried forward for the next five years.

Effective for taxable years beginning on or after January 1, 2013.

 

 

Appropriates $450,432 for the 2013-14 fiscal year and $901,864 for fiscal year 2014-15 from the funds appropriated to the State Educational Assistance Authority (Authority) from the Education Lottery to be used to provide 200 community college scholarships. Directs each community college to select one veteran and one needy student from each county in its service area to receive the scholarship annually.  Provides that the Authority can use up to 2% of the appropriated funds to administer the scholarships; remainder will be used for scholarships.

Provides that in order to be eligible to receive a scholarship under this act, a student seeking a degree, diploma, or certificate at a community college must meet six specified requirements, including but not limited to, meeting all eligibility requirements for the federal Pell Grant except the expected family contribution requirement, and the student must meet enrollment standards by being admitted, enrolled, and classified as an undergraduate student in a matriculated status at a community college.

Effective July 1, 2013.

Amends Part I (Corporation Income Tax)of GS Chapter 105, Article 4,by creating new section GS 105-153.6 (Adjustments when State decouples from federal accelerated depreciation and expensing), providing a special accelerated depreciation clause, which specifies that placing certain property into use and taking a special accelerated depreciation requires that taxpayer to add to the taxpayer's federal taxable income or adjusted gross income 85% of the amount taken for that year.

Taxpayer is allowed to deduct 20% of the add-back in each of the first five taxable years following the year the taxpayer is required to include the add-back in income. Includes a table which indicates applicable periods.Specifies a 2009 Depreciation Exception, relating to property placed in service during the 2009 taxable year and whose taxable income reflects a special accelerated depreciation deduction. Provides that for this subdivision, the definition of section 179 property has the same meaning as section 179 of the Code as of January 2011. A taxpayer placing section 179 property into service during a taxable year will have to add to the taxpayer's taxable income85% ofthe amount by which the taxpayer's expense deduction under section 179of the Code exceeds the amount that would have been allowed for that taxable year under section 179 of the Code as of May 1, 2010.

Also amends Part 2 (Individual Income Tax) of GS Chapter 105, Article 4 by creating new section GS 105-134.6A that is identical to the provisions of new section GS 105-153.6 (1) except that it applies to individual income tax instead of corporation income tax, and (2) provides that placing certain property into use and taking a special accelerated depreciationrequiring thetaxpayer to add to the taxpayer's federal taxable income or adjusted gross income 85% of the amount taken for that year, necessitates that for taxable years before 2013, the amount must be added to the taxpayer's federal taxable income. For years after 2013, the amount must be added to the taxpayer's adjusted gross income.

Amends GS 105-130.5(a) to provide that the amount required to be added under GS 105-130.5B when the state decouples from federal accelerated depreciation and expensing is an addition to be made to federal tax income in determining state net income.

Amends GS 105-130.5(b) to add as a deduction from federal taxable income to determine state net income, the amount allowed as a deduction under GS 105-130.5B as a result of an add-back for federal accelerated depreciation and expensing.

Amends GS 105-134.6(b) to provide for the following deduction in calculating North Carolina taxable income, to the extent each item is included in taxable income: the amount allowed as deduction under GS 105-134.6A as a result of an add-back for federal accelerated depreciation and expensing.

Amends GS 105-134.6(c) to provide that the following additions to taxable income are to be made in calculating North Carolina taxable income, to the extent that each item is not included in taxable income: the amount required to be added under GS 105-134.6A when the state decouples from federal accelerated depreciation and expensing.

Makes conforming changesrepealing the following subdivisionsto GS 105-130.5(a), additions to federal taxable income to be made in determining state net income: (15), (15a), (15b), (23), and (23a). Also repeals the following subdivisions to GS 105-130.5(b), deductions from federal taxable income to be made in determining state net income: (21), (21a), (21b), (26), and (26a).

Makes conforming changes, deleting GS 105-134.6(b)(17), (17a), (17b), (21), and (21a), subsections concerning allowable deductions in calculating North Carolina taxable income.

Makes conforming changes, deleting GS 105-134.6(c)(8),(8a), (8b), (15), and (15a), subsections concerning required additions to income in calculating North Carolina taxable income.

Amends GS 97-53, changing the section title to Occupational diseases enumerated  (was, Occupational diseases enumerated; when due to exposure to chemicals).

Makes reorganizational changes and creates GS 97-53(a) (Occupational Diseases Due to exposure to Chemicals), making technical changes to GS 97-53(a)(6), the definition for lead poisoning.  Creates new GS 97-53(b) (Occupational Diseases of Firefighters), which establishes that any condition or impairment of health caused by any of the six specified diseases will be considered as an occupational disease of firefighters, including but not limited to, hypertension, heart disease, or respiratory disease.

Enacts new GS 97-53.1 (Compensability of firefighter occupational diseases), which includes specified findings by the General Assembly. Provides that it is essential to ensure firefighters are adequately compensated for injuries, illnesses, and deaths. Establishes that the diseases provided for in GS 97-53(b), above, are occupationally related to firefighting for the purpose of determining eligibility for compensation under the Workers' Compensation Act. Sets out the terms and definitions for use in this section, including disability, firefighter, hepatitis, and HIV.

Provides that a firefighter will be presumed to be eligible for compensation for an occupational disease if either of two conditions are met: (1) the firefighter was required to submit to a physical examination upon entering service as a firefighter, the examination failed to reveal any evidence of a firefighter occupational disease described in GS 97-53(b), and the firefighter has completed at least five years of service as a firefighter for the unit of local government and (2) the firefighter was not required to submit to a physical examination upon entering the service as a firefighter and, at the time of disability by an occupational disease described in GS 97-53(b), the firefighter has completed at least five years of continuous service, immediately preceding January 1, 2013, as a firefighter for the unit of local government.

Provides that in cases of cancer, heart disease, hypertension, or respiratory disease, the unit of local government has the burden of proving by a preponderance of competent evidence that the condition was caused by some means other than the firefighter's occupation in order to disqualify the firefighter from receiving compensation. Provides that the provisions of this section applies only to firefighters of units of local government.

This act is effective when it becomes law and applies to claims for workers' compensation benefits filed on or after that date.