Enacts new GS 105-159.3 (Contribution by individual for governmental support), providing that state individual income tax returns must provide the opportunity and space to make a monetary donation to one or more of the specified state departments or the General Fund. Remitted funds become irrevocable upon filing the tax return for the taxable year and can be used for the provision of governmental services, spending, and appropriations.

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