GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

H	1 

HOUSE BILL 1852

Short Title:  Fire/Rescue Tax Exemption.	(Public)
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Sponsors: Representatives Warren; Redwine, Nesbitt, Lineberry, and Lilley.
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Referred to:  Finance.
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May 9, 1989

A BILL TO BE ENTITLED
AN ACT TO PROVIDE AN ADDITIONAL FIVE HUNDRED DOLLAR INCOME TAX EXEMPTION FOR VOLUNTEER FIRE FIGHTERS AND RESCUE SQUAD WORKERS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-149(a) is amended by adding after subdivision (8j) a new subdivision to read:
"(8k)	In the case of an individual who is an eligible fire fighter (fireman), as defined in G.S. 118-38, or an eligible rescue squad worker, as defined in G.S. 118-39, and who receives no compensation for work as a fire fighter or rescue squad worker, an additional exemption of five hundred dollars ($500.00).  This exemption is in addition to all other exemptions allowed by this subsection.  To claim this exemption, a taxpayer must attach to the tax return on which the exemption is claimed a copy of the annual report required in G.S. 118-38 or G.S. 118-39, as appropriate, showing that the individual is an eligible fire fighter or eligible rescue squad worker, and a statement signed by the taxpayer verifying that the taxpayer received no compensation during the taxable year for work as a fire fighter or rescue squad worker."
Sec. 2.  This act is effective for taxable years beginning on or after January 1, 1989.