A BILL TO BE ENTITLED
AN ACT to reenact the credit for child care and certain employment‑related expenses.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑151.11 is reenacted as it existed immediately before its repeal and is recodified as G.S. 105‑153.11.
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2016.