GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

S	1 

SENATE BILL 838

Short Title:  Government Retiree Tax Withholding.	(Public)
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Sponsors: Senators Richardson; Allran, Ballance, Block, Carpenter, Hunt, Lee, Martin of Guilford, Raynor, and Walker.
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Referred to:  Finance.
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April 25, 1991

A BILL TO BE ENTITLED
AN ACT TO PROVIDE FOR INCOME TAX WITHHOLDING FOR FEDERAL CIVIL SERVICE RETIREES ON THE SAME BASIS AS FOR STATE GOVERNMENT AND MILITARY RETIREES.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-163.1 is amended by adding a new subdivision to read:
"(3a)	Designated distribution.  Defined in section 3405 of the Code."
Sec. 2.  G.S. 105-163.2(g) reads as rewritten:
"(g)	The Secretary shall provide by regulation for withholding from designated distributions paid to individuals by the United States or this State.  The Secretary may provide by regulation, under conditions and to the extent the Secretary considers proper, for withholding in addition to that otherwise required under this section in cases in which the employer and the employee agree to the additional withholding.  Withholding required pursuant to this subsection shall for all purposes be treated as other withholding amounts required to be deducted and withheld under this Article."
Sec. 3.  This act is effective for taxable years beginning on or after January 1, 1992.