A BILL TO BE ENTITLED
AN ACT to extend the temporary income tax modifications.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑130.3B reads as rewritten:
"§ 105‑130.3B.  Income tax surtax.
(a)	Surtax. – An income tax surtax is imposed on a taxpayer equal to three percent (3%) of the tax payable by the taxpayer under G.S. 105‑130.3 for the taxable year. This tax is in addition to the tax imposed by G.S. 105‑130.3 and is due at the time prescribed in G.S. 105‑130.17 for filing a corporate income tax return.
(b)	Sunset. – This section expires for taxable years beginning on or after January 1, 2013."
SECTION 2.  G.S. 105‑134.2A(b) reads as rewritten:
"§ 105‑134.2A.  Income tax surtax.
(a)	Surtax. – An income tax surtax is imposed on a taxpayer equal to a percentage of the tax payable by the taxpayer under G.S. 105‑134.2 for the taxable year. This tax is in addition to the tax imposed by G.S. 105‑134.2 and is due at the time prescribed in G.S. 105‑155 for filing an individual income tax return. The surtax is imposed at the following percentage rates and applies to the tax payable on the taxpayer's North Carolina taxable income:
Filing Status	Over	Up To	Percentage
Married, filing jointly
or surviving spouse	$	0	$100,000	0%
	$100,000	$250,000	2%
	$250,000	NA	3%
Head of household	$	0	$  80,000	0%
	$  80,000	$200,000	2%
	$200,000	NA	3%
Single	$	0	$  60,000	0%
	$  60,000	$150,000	2%
	$150,000	NA	3%
Married, filing
separately	$	0	$  50,000	0%
	$  50,000	$125,000	2%
	$125,000	NA	3%.
(b)	Sunset. – This section expires for taxable years beginning on or after January 1, 2013."
SECTION 3.  This act is effective when it becomes law.