GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

H	1 

HOUSE BILL 1435

Short Title:  Minimum Wage Earners Exempt.	(Public)

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Sponsors: Representative Aldridge.

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Referred to:  Finance.

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June 3, 1996

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM INDIVIDUAL INCOME TAX INDIVIDUALS WHO WORK FULL TIME AT MINIMUM WAGE.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-134.6(b) is amended by adding a new subdivision to read:
"(11)	The excess of the wages earned by the taxpayer at minimum wage during the taxable year over the taxpayer's personal exemptions and other deductions under the Code as adjusted under this section."
Sec. 2.  This act is effective for taxable years beginning on or after January 1, 1996.