A BILL TO BE ENTITLED
AN ACT to allow individuals to deduct the cost of health insurance from their income tax liability.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑134.6(d) is amended by adding a new subdivision to read:
"§ 105‑134.6.  Adjustments to taxable income.
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(d)	Other Adjustments. – The following adjustments to taxable income shall be made in calculating North Carolina taxable income:
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(7)	A taxpayer may deduct any amount paid for health insurance coverage, as defined in G.S. 58‑68‑25(a), for the taxpayer or the taxpayer's dependants for which the taxpayer did not receive a deduction or credit under the Code."
SECTION 2.  This act is effective for taxes imposed for taxable years beginning on or after January 1, 2009.