AN ACT to Maintain the cORPORATE income tax at the current rate.

The General Assembly of North Carolina enacts:

SECTION 1.  Section 42.2 of S.L. 2021‑180 is repealed.

SECTION 2.  There is appropriated from the General Fund to the Department of Revenue the nonrecurring sum of fifty thousand dollars ($50,000) for the purpose of notifying corporate taxpayers of the rate change resulting from this act.

SECTION 3.  This act is effective when it becomes law.