A BILL TO BE ENTITLED
AN ACT to reenact the long‑term care insurance tax credit, as recommended by the North carolina study commission on aging.
The General Assembly of North Carolina enacts:
SECTION 1.	G.S. 105‑151.28 is reenacted.
SECTION 2.	G.S. 105‑160.3(b)(7) is reenacted.
SECTION 3.	This act is effective for taxable years beginning on or after January 1, 2005.