GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2019
S 5

SENATE BILL 622*
Finance Committee Substitute Adopted 5/14/19
Rules and Operations of the Senate Committee Substitute Adopted 5/15/19
Fourth Edition Engrossed 5/20/19
House Committee Substitute Favorable 1/14/20

Short Title: Reduce Threshold/Medical Expense Deduction. (Public)
Sponsors:

Referred to:

April 4, 2019

1 A BILL TO BE ENTITLED
2 AN ACT TO REDUCE THE THRESHOLD AMOUNT FOR THE MEDICAL EXPENSE

3 DEDUCTION FOR THE 2019 AND 2020 TAXABLE YEARS.
4 The General Assembly of North Carolina enacts:
5 SECTION 1. G.S. 105-153.5(a)(2)c. reads as rewritten:
6 "c. Medical and Dental Expense. – The amount allowed as a deduction for
7 medical and dental expenses under section 213 of the Code for that
8 taxable year. Notwithstanding G.S. 105-228.90(b)(1b), and for
9 purposes of the medical and dental expense deduction only, the term

10 "Code"istheInternalRevenueCodeasenactedas ofJanuary1,2020."
11 SECTION 2. This act is effective when it becomes law.

*S622-v-5*