A BILL TO BE ENTITLED
AN ACT to permit an income tax deduction for certain unreimbursed business expenses.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑153.5(b) reads as rewritten:
"(b)	Other Deductions. – In calculating North Carolina taxable income, a taxpayer may deduct from the taxpayer's adjusted gross income any of the following items that are included in the taxpayer's adjusted gross income:
…
(14)	Unreimbursed trade or business expenses for the taxable year calculated pursuant to Section 162 of the Code less the limitation provided under Section 67(a) of the Code."
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2019.