Senate committee substitute makes the following changes to the 3rd edition.

Amends GS 105-153.5 to modify the itemized deduction individual taxpayers may elect to deduct from their adjusted gross income for medical and dental expenses. Modifies the definition of medical and dental expense in GS 105-153.5(a)(2)c. for taxable years 2019 and 2020 to decouple from the extension of the 7.5% floor for the medical and dental expense deduction, by defining the term Code to mean the Internal Revenue Code as enacted as of January 1, 2019.

Makes conforming organizational changes. Also, inadvertently changes the subsection of GS 105-153.5 amended by the act, regarding decoupling adjustments, from (c2) to (c3).

Changes the act's long title.