A BILL TO BE ENTITLED
AN ACT to eliminate the state income tax on unemployment benefits.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105‑134.6(b) is amended by adding a new subdivision to read:
"(11a)	Benefits payable to the taxpayer by the State under Article 2 of Chapter 96 of the General Statutes with respect to unemployment."
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2009.