Bill Summaries: S213 (2017-2018 Session)

Tracking:
  • Summary date: Mar 7 2017 - View summary

    Amends GS 105-153.4, which sets forth provisions concerning North Carolina taxable income for individual state residents, to provide that North Carolina taxable income does not include the military pay of an active service member of any branch of the US Armed Forces for any period of time that the service member is not present in this state so long as the member is a North Carolina resident and the member is not present in North Carolina solely in compliance with military orders reassigning the member to a permanent duty station located outside of the state.

    Effective for taxable years beginning on or after January 1, 2017.