A BILL TO BE ENTITLED
AN ACT TO PROVIDE A TAX INCENTIVE FOR CONTRIBUTIONS TO THE COLLEGE VISION FUND.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑134.6(b)(13) is reenacted and reads as rewritten:
"(13)	The amount the taxpayer contributed during the taxable year to the Parental Savings Trust Fund of the State Education Assistance Authority on behalf of a designated beneficiary pursuant to G.S. 116‑209.25, up to one thousand dollars ($1,000) per beneficiary per year for a married couple filing jointly and up to five hundred dollars ($500.00) per beneficiary per year for other taxpayers."
SECTION 2.  This act becomes effective for taxable years beginning on or after January 1, 2004.