A BILL TO BE ENTITLED
AN ACT to provide an income tax incentive to receive preventive health services.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑134.6(b) is amended by adding a new subdivision to read:
"(b)	Deductions. – The following deductions from taxable income shall be made in calculating North Carolina taxable income, to the extent each item is included in taxable income:
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(18)	The amount paid by the taxpayer for preventive health services for the taxpayer or the taxpayer's dependents. For the purpose of this subdivision, the term 'preventive health services' means the services listed in this subdivision. The term does not include amounts paid for insurance that covers preventive health services but does include insurance deductibles or co‑payments associated with preventive health services.
a.	Periodic medical, dental, and vision examinations.
b.	Patient health education, including nutrition education.
c.	Maintenance of drug use profiles, patient drug monitoring, and drug utilization education.
d.	Mental health preventive services.
e.	Substance abuse prevention measures.
f.	Immunizations against infectious disease.
g.	Prevention of musculoskeletal deformity or other gradually developing disabilities of a metabolic or degenerative nature.
h.	Genetic counseling concerning inheritance of genetically determined diseases.
i.	Periodic reexamination of members of high‑risk groups for selected diseases and for functional decline of sensory organs, together with attendant appropriate remedial intervention."
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2005.