Bill Summaries: S819 (2015-2016 Session)

Tracking:
  • Summary date: May 5 2016 - View summary

    Amends GS 105-153.4(a), defining North Carolina taxable income, to exclude from the definition the military pay of an active service member of any branch of the Armed Forces of the United States for any period of time the service member is not present in the state if the service member is a North Carolina resident and the service member is not present in the state solely in compliance with military orders reassigning the service member to a permanent duty station located outside of the state.

    Effective for taxable years beginning on or after January 1, 2016.