GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	2 

HOUSE BILL 1518
Committee Substitute Favorable 7/16/92

Short Title:  Study Disabled Access Tax Credit.	(Public)
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June 3, 1992

A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE THE LEGISLATIVE RESEARCH COMMISSION TO STUDY WHETHER THE STATE SHOULD PROVIDE A STATE INCOME TAX CREDIT COMPARABLE TO THE FEDERAL INCOME TAX CREDIT FOR CERTAIN EXPENSES INCURRED TO PROVIDE ACCESS TO DISABLED INDIVIDUALS.
The General Assembly of North Carolina enacts:
Section 1.  The Legislative Research Commission may include in its study of the revenue laws of this State the question whether the State should allow a business that qualifies for a federal income tax credit under section 44 of the Internal Revenue Code to receive a comparable State income tax credit.
Sec. 2.  This act is effective upon ratification.