A BILL TO BE ENTITLED
AN ACT TO delay the imposition on partnerships of the dollar amount limitation on the credit allowed for real property donations.
The General Assembly of North Carolina enacts:
SECTION 1.  Section 3 of S.L. 2001‑335 reads as rewritten:
"SECTION 3.  This act becomes effective for taxable years beginning on or after January 1, 2002. Section 2 of this act expires for taxable years beginning on or after January 1, 2007."
SECTION 2.  This act is effective when it becomes law.