A BILL TO BE ENTITLED
AN ACT to exempt compensation paid to an h‑2a agricultural worker from state income tax withholding to the extent the compensation is exempt from federal income tax withholding.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑163.3(b) reads as rewritten:
"(b)	Exemptions. – The withholding requirement does not apply to the following:
(1)	Compensation that is subject to the withholding requirement of G.S. 105‑163.2.
(2)	Compensation paid to an ordained or licensed member of the clergy.
(3)	Compensation paid to an entity exempt from tax under G.S. 105‑130.11.
(4)	Compensation paid to an alien that is not subject to federal income tax withholding under section 1441 of the Code."
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2014.