A BILL TO BE ENTITLED
AN ACT to allow for an income tax deduction for qualified health coverage.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑134.6(d) is amended by adding a new subdivision to read:
"(d)	Other Adjustments. – The following adjustments to taxable income shall be made in calculating North Carolina taxable income:
…
(6)	To the extent included in taxable income, a taxpayer may deduct any amount paid for qualified health coverage for the taxpayer or a dependent for whom the taxpayer was allowed to deduct a personal exemption under section 151 of the Code. For the purposes of this subdivision, 'qualified health coverage' means health care coverage that equals or exceeds the minimum provisions of the basic health care plan of coverage recommended pursuant to G.S. 58‑50‑125."
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2007.