A BILL TO BE ENTITLED
AN ACT to include certain food processing and distribution centers in the definition of Eligible major industry under the william S. Lee Quality Jobs and Business Expansion act.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑129.2(8a) reads as rewritten:
"(8a)	Eligible major industry. – A taxpayer is an eligible major industry for the purposes of this Article if the taxpayer satisfies one of the following conditions:
a.	It is primarily engaged in one of the industries listed in G.S. 105‑164.14(j)(3) and the Secretary of Commerce has certified that the owner of the facility will invest at least one hundred million dollars ($100,000,000) of private funds to acquire, construct, and equip a facility in this State to engage in one or more of those industries.
b.	The primary activity of the establishment is in soft drink and ice manufacturing industry 31211 as defined by NAICS, and the Secretary of Commerce has certified that the owner of the facility will invest at least one hundred million dollars ($100,000,000) of private funds to acquire, construct, and equip a facility in an enterprise tier one area in this State and will create at least 200 new jobs within 24 months of beginning operations at the facility."
SECTION 2.  This act is effective when it becomes law.