Bill Summary for H 345 (2023-2024)
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Summary date:
Mar 9 2023
Bill Information:
| View NCGA Bill Details | 2023-2024 Session |
AN ACT TO ELIMINATE THE TAX BURDEN ON STUDENT DEBT RELIEF.Intro. by Ball, Buansi, Clemmons, Hawkins.
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Bill summary
Amends GS 105-153.5(c2) (pertaining to decoupling adjustments in determining modifications to adjusted gross income) to delete decoupling provision related to discharge of certain student loans. Effective for taxable years beginning on or after January 1, 2023.