Finance
Session Year 2021
All 2021 summaries for Finance (docx)
SL 2021-3 H196 - 2021 COVID-19 Response & Relief.
SL 2022-6 H243 - Budget Technical Corrections.: Sec. 20.7: Grant Program Tax Deductions.
SL 2022-6 H243 - Budget Technical Corrections.: Sec. 20.15: Allow State Income Tax Deduction for Employers Who Took the Federal Payroll Tax Credit for Employee Retention in lieu of a Federal Income Tax Deduction Where North Carolina has No Similar Tax Credit.
SL 2021-113 H273 - Modify Builders Inventory Tax Exclusion.
SL 2021-16 H279 - COVID-19 Related Tax Changes/Unemployment Insurance Technical Correction.
SL 2021-61 H383 - Medicaid Modernized Hospital Assessments.
SL 2022-5 H797 - Extend Farmers/Fishermen Tax Filing Deadline.
SL 2021-1 S36 - 2020 COVID Relief Bill Modifications.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 9D.13A: Modernized Hospital Assessments Additional Components and Technical Corrections .
SL 2021-180 S105 - 2021 Appropriations Act.: Part 42: Finance.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.1: Personal Income Tax Reduction.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.1A: Eliminate Tax on Military Pension Income.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.2: Phase Out Corporate Income Tax.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.3: Franchise Tax Reduction and Simplification.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.4: Conform to Federal Tax Treatment for PPP Loans and Related Business Assistance/IRC Update.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.5: Reduce Impact of Federal SALT Cap by Allowing Certain Pass-Throughs to Elect to Pay Tax at the Entity Level.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.6: Separate State Net Operating Loss Calculation for Individual Income Tax Purposes.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.7: Reenact and Extend Mill Rehabilitation Credit.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.7A: Expand and Extend Historic Rehabilitation Credit.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.8: Limit Gross Premiums on Surety Bonds.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.9: Modify Excise Tax on Cigars and Clarify Delivery Sales and Remote Sales of Tobacco Products.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.10: Credit Short-Term Vehicle Rental Proceeds to Highway Fund.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.11: Graduate Late Payment Penalties.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.12: Property Tax Exemptions.
SL 2021-180 S105 - 2021 Appropriations Act.: Sec. 42.13A-F: Revenue Laws Technical, Clarifying, and Administrative Changes.
SL 2021-25 S172 - Additional COVID-19 Response & Relief.
SL 2021-73 S323 - Joint Municipal Power Agencies/Investments.