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No events on calendar for this bill.
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Representative Julia C. Howard(R)
Representative John Szoka(R)
Representative John R. Bradford, III(R)
Representative Mitchell S. Setzer(R)
Representative Jerry Carter(R)
Representative Edward C. Goodwin(R)
Representative Jeffrey C. McNeely(R)
Representative Harry Warren(R)
Representative Shelly Willingham(D)
Representative Michael H. Wray(D)
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Ch. SL 2021-16House | 2021-04-27Signed by Gov. 4/27/2021House | 2021-04-27Pres. To Gov. 4/27/2021House | 2021-04-27RatifiedHouse | 2021-04-27Ordered EnrolledSenate | 2021-04-27Passed 3rd ReadingSenate | 2021-04-27Passed 2nd ReadingSenate | 2021-04-26Reptd FavSenate | 2021-04-22Re-ref Com On Rules and Operations of the SenateSenate | 2021-04-21Reptd FavSenate | 2021-04-21Re-ref to Finance. If fav, re-ref to Rules and Operations of the SenateSenate | 2021-04-19Withdrawn From ComSenate | 2021-04-19Ref To Com On Rules and Operations of the SenateSenate | 2021-04-19Passed 1st ReadingSenate | 2021-04-19Regular Message Received From HouseSenate | 2021-04-19Regular Message Sent To SenateHouse | 2021-04-16Passed 3rd ReadingHouse | 2021-04-15Passed 2nd ReadingHouse | 2021-04-14Placed On Cal For 04/14/2021House | 2021-04-13Cal Pursuant Rule 36(b)House | 2021-04-13Reptd FavHouse | 2021-04-13Re-ref Com On Rules, Calendar, and Operations of the HouseHouse | 2021-04-13Ruled MaterialHouse | 2021-04-13Reptd Fav Com SubstituteHouse | 2021-04-13Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the HouseHouse | 2021-03-15Passed 1st ReadingHouse | 2021-03-15FiledHouse | 2021-03-11
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96 (Chapters); 105-241.21
105-277.1
105-277.1B (Sections)
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No counties specifically cited.
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H279: COVID-19 Related Tax Chngs/UI Tech Correct. Latest Version
Session: 2021 - 2022
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2021
SESSION LAW 2021-16
HOUSE BILL 279
AN ACT to EXEMPT COVID‑19 RELIEF PAYMENTS from the income determination for property tax exemptions based on income, to provide for the nonaccrual of interest and to extend the deadline to request a refund due to the extension of the individual income tax payment and filing deadline, and to make a technical correction to the Employment Security Law.
The General Assembly of North Carolina enacts:
part i. COVID‑19 RELATED tax CHANGES
SECTION 1.1. For purposes of determining a person's eligibility under the elderly or disabled property tax homestead exclusion, G.S. 105‑277.1, and the property tax homestead circuit breaker, G.S. 105‑277.1B, Extra Credit Grants and COVID‑19 Recovery Rebates are not considered income. For purposes of this section, COVID‑19 Recovery Rebates are the following:
(1) Payments received under section 6428 of the Internal Revenue Code.
(2) Payments received under section 6428A of the Internal Revenue Code.
(3) Any similar relief payments to those listed in subdivisions (1) and (2) of this section received by an individual from the federal government due to the COVID‑19 pandemic.
SECTION 1.2.(a) Nonaccrual of Interest. – As a result of the automatic extension of the federal tax filing due date for individuals for the 2020 calendar year, the Secretary of Revenue has automatically extended the State tax filing due date for individuals for the 2020 tax year from April 15, 2021, to May 17, 2021. The Secretary will waive the penalty for failure to file an individual income tax return, including a partnership and estate and trust tax return, or pay individual income tax due if the return is filed and the tax due is paid by May 17, 2021. Notwithstanding G.S. 105‑241.21(b), interest shall not accrue from April 15, 2021, through May 17, 2021, on an underpayment of tax imposed on an individual income tax return due April 15, 2021.
SECTION 1.2.(b) Refund Request. – For individual income tax, the statute of limitations for obtaining a refund is extended to May 17, 2021, for refund claims for which the statute of limitations to seek a refund expires on or after April 15, 2021, and before May 17, 2021.
part ii. UI technical change
SECTION 2.1. The introductory language of Section 3 of S.L. 2021‑5 reads as rewritten:
SECTION 3. G.S. 96‑14(b) G.S. 96‑14.2(b) reads as rewritten:
part iii. effective date
SECTION 3.1. Except as otherwise provided, this act is effective when it becomes law.
In the General Assembly read three times and ratified this the 27th day of April, 2021.
s/ Philip E. Berger
President Pro Tempore of the Senate
s/ Tim Moore
Speaker of the House of Representatives
s/ Roy Cooper
Governor
Approved 6:26 p.m. this 27th day of April, 2021