GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001
H	1
HOUSE BILL 1438
     

 
Short Title:	Exempt Certain Military Pay From Income Tax.	()	
Sponsors:	Representatives Warner; and M. Crawford.	
Referred to:	Finance.	
May 10, 2001

A BILL TO BE ENTITLED
AN ACT to exempt from income tax compensation paid to military personnel for certain services performed outside of this state.

The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑134.6(b) is amended by adding a new subdivision to read:
"(b)	Deductions. – The following deductions from taxable income shall be made in calculating North Carolina taxable income, to the extent each item is included in taxable income:
…
(17)	Compensation that is paid by the armed forces of the United States for services performed outside of this State during the taxable year to an individual who is on active duty as a full-time officer, enlistee, or draftee."
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2002.