AN ACT TO EXTEND THE SUNSET OF CERTAIN TAX PROVISIONS. Summarized in Daily Bulletin 5/21/12, 5/30/12, and 6/7/12. Enacted June 20, 2012. Effective June 20, 2012.
EXTEND TAX PROVISIONS.
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| View NCGA Bill Details | 2011-2012 Session |
TO EXTEND THE SUNSET OF CERTAIN TAX PROVISIONS, AS PROPOSED BY THE REVENUE LAWS STUDY COMMITTEE.Intro. by Howard, Starnes.
Status: Ch. SL 2012-36 (House Action) (Jun 20 2012)
Bill History:
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Mon, 21 May 2012 House: Filed
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Tue, 22 May 2012 House: Passed 1st Reading
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Tue, 22 May 2012 House: Ref To Com On Finance
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Wed, 30 May 2012 House: Reptd Fav Com Substitute
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Wed, 30 May 2012 House: Cal Pursuant Rule 36(b)
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Wed, 30 May 2012 House: Placed On Cal For 5/31/2012
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Thu, 31 May 2012 House: Passed 2nd & 3rd Reading
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Mon, 4 Jun 2012 Senate: Rec From House
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Mon, 4 Jun 2012 Senate: Passed 1st Reading
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Mon, 4 Jun 2012 Senate: Ref To Com On Finance
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Tue, 5 Jun 2012 Senate: Reptd Fav
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Wed, 6 Jun 2012 Senate: Withdrawn From Cal
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Wed, 6 Jun 2012 Senate: Placed On Cal For 6/7/2012
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Thu, 7 Jun 2012 Senate: Amend Adopted 1
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Thu, 7 Jun 2012 Senate: Passed 2nd & 3rd Reading
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Thu, 7 Jun 2012 House: Rec From Senate
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Mon, 11 Jun 2012 House: Rec To Concur In S Amend 1
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Mon, 11 Jun 2012 House: Cal Pursuant Rule 36(b)
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Mon, 11 Jun 2012 House: Placed On Cal For 6/12/2012
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Tue, 12 Jun 2012 House: Concurred In S Amend
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Wed, 13 Jun 2012 Ratified
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Thu, 14 Jun 2012 Pres. To Gov. 6/14/2012
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Wed, 20 Jun 2012 Signed By Gov. 6/20/2012
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Wed, 20 Jun 2012 Ch. SL 2012-36
H 1025/S.L. 2012-36
Bill Summaries:
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Summary date: Jun 21 2012 - View Summary
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Bill H 1025 (2011-2012)Summary date: Jun 7 2012 - View Summary
Senate amendment makes the following changes to 2nd edition. Corrects the statute reference in Section 9 to GS 105-151.32(c) (extending the sunset on the credit for adoption expenses).
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Bill H 1025 (2011-2012)Summary date: May 30 2012 - View Summary
House committee substitute makes the following changes to 1st edition. Amends GS 105-129.39 to provide that Article 3D (Historic Rehabilitation Tax Credit) expires for qualified rehabilitation expenditures and rehabilitation expenses incurred on or after January 1, 2015 (was, January 1, 2014). Amends GS 105-129.75 to provide that Article 3H (Mill Rehabilitation Tax Credit) expires for rehabilitation projects for which an application for eligibility certification is submitted on or after January 1, 2015 (was, January 1, 2014). Amends the title to read, AN ACT TO EXTEND THE SUNSET OF CERTAIN TAX PROVISIONS.
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Bill H 1025 (2011-2012)Summary date: May 21 2012 - View Summary
Identical to S 827, filed 5/17/12.
Amends SL 2009-505 to extend to July 1, 2013, the development tier one designation of seafood industrial parks. Extends the following tax credits through January 1, 2014: GS 105-129.16D(d) (constructing renewable fuel facilities); GS 105-129.16F(b) (biodiesel producers); GS 105-129.16G(b) (Work Opportunity); GS 105-129.82(a) (Article 3J credits for growing businesses); GS 105-130.48(f) and GS 105-151.30(f) (recycling oyster shells); GS 105-151.28(d) (long-term care insurance premiums); GS 105-151.31(c) (earned income); GS 105-131.32(c) (adoption expenses); and GS 105-163.015 (qualified business investments).
Amends GS 105-164.14A(a) to extend the sales tax refund through January 1, 2014, for the following: passenger air carrier fuel; aviation fuel bought by professional motorsports racing team; and analytical services businesses. Amends GS 105-164.14B(f) to extend through January 1, 2014, the sales tax refund for certain industrial facilities.
View: All Summaries for Bill