Bill Summary for S 385/SL 2011-297 (2011-2012)

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Bill: SMALL BUSINESS ASSIST. RECORDS/TAX PAYMENTS (NEW).

Summary date: 

Jun 30 2011
S.L. 2011-297

Bill Information:

View NCGA Bill Details(link is external)2011-2012 Session
Senate Bill 385 (Public) Filed Monday, March 21, 2011
CONCERNING THE CONFIDENTIALITY OF SMALL BUSINESS COUNSELING INFORMATION.
Intro. by Hartsell.

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Bill summary

AN ACT TO PROVIDE THAT SMALL BUSINESS ASSISTANCE RECORDS AND FINANCIAL STATEMENTS ARE NOT PUBLIC RECORDS AND TO ALLOW A PASS-THROUGH ENTITY THAT CLAIMS A TAX CREDIT UNDER ARTICLE 3J TO TREAT THE CREDIT CLAIMED AS A TAX PAYMENT MADE BY OR ON BEHALF OF THE TAXPAYER. Summarized in Daily Bulletin 3/21/11, 5/23/11, and 6/14/11. Enacted June 24, 2011. Section 4 is effective for taxable years beginning on or after January 1, 2011. The remainder is effective June 24, 2011.