Bill Summary for H 1146 (2011-2012)
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Summary date:
May 24 2012
Bill Information:
View NCGA Bill Details(link is external) | 2011-2012 Session |
TO MAKE THE INDIVIDUAL INCOME TAX CREDIT FOR CHILDREN WITH DISABILITIES WHO REQUIRE SPECIAL EDUCATION REFUNDABLE.Intro. by Stam, Randleman, Jones, Jordan.
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Bill summary
Amends GS 105-151.33(g) to provide as title indicates (current law carries forward any unused portion of the credit for three years). Effective for tax years beginning on or after January 1, 2012, and applicable to semesters for which the credit is claimed beginning on or after that date.