Daily Bulletin
ACTIONS BY THE NORTH CAROLINA GENERAL ASSEMBLY
Institute of Government — School of Government
The University of North Carolina at Chapel Hill
Legislative Reporting Service, Box 7294 State Legislative Building, Raleigh, NC 27601
Phone 919.733.2484 - Fax 919.715.3464 ~ www.dbulletin.org
House Legislative Day 20 Vol. 2007, No. 20 Senate Legislative Day 20
Tuesday, February 27, 2007
SUMMARIES OF BILLS FILED
HOUSE BILLS
H 388. TAX CREDITS FOR CHILDREN WITH SPECIAL NEEDS. Filed
2/27/07.
TO ALLOW AN INDIVIDUAL
INCOME TAX CREDIT FOR PART OF THE EXPENSE OF A VOIDE D PUBL 1C EDUCA TION FOR CHILDREN
WITH SPECIAL NEEDS WHO REQUIRE SPECIAL EDUCATION AND RELATED SERVICES OUTSIDE THE
REGULAR CLASSROOM AMD TO AUTHORIZE COUNTIES TO APPROPRIATE FUNDS FOR THESE
CHILDREN EDUCATED OTHER THAN IN PUBLIC SCHOOLS.
Enacts GS 105-151 .31 to grant a refundable individual income tax credit of up to $3,000 per semester for
education expenses outside of regular public school for a child in grades
К
through 12 with special needs. Does
not apply if the child spent any time enrolled as a full-time student in a postsecondary educational institution or if
the child was 21 years or older during the entire semester. Amends GS 115C-429(b) (county commissioners
approve school budget) and GS 153A -149(b)(7) (authorize uses of property tax revenue) to authorize a county to
appropriate up to $500 per child per year to persons who would be eligible for the education expenses tax credit.
Provides that if the credit allowed exceeds the amount of tax due, the Secretary of Revenue must refund the
excess to the taxpayer.
Requires the Department of Revenue to report to the Revenue Laws Study Committee on the administration
of the section by January 1, 2008. Tax credit effective for taxable years beginning on or after January 1, 2007,
and applies to semesters beginning on or after July 1 , 2007. County appropriation authorization effective July 1 ,
2007.
Intro, by Glazier, Lucas, Stam, Wiley. GS 105
H 389. CRIM. OFFENSE'FALSE STATEMENT TO SBI AGENT. Filed
2/27/07.
TO MAKE IT A FELONY TO
PROVIDE MATERIALLY FALSE INFORMATION IN RESPONSE TO AN OFFICIAL INQUIRY BY A SWORN
AGENT OF THE STATE BUREAU OF INVESTIGATION.
Rewrites GS 14-225 to make it a Class FI felony to do any of the following in response to an “official inquiry"
(defined in the act) by a sworn agent of the State Bureau of Investigation: falsify or conceal a material fact; make
any materially false, fictitious, or fraudulent statement or representation; or use any false writing or document
knowing that it contains any materially false, fictitious, or fraudulent statement or entry. Effective December 1,
2007, and applies to offenses committed on or after that date.
Intro, by Glazier, Holliman, J. Harrell. GS 14
H 390. GASTON AND LINCOLN BOUNDARIES (=S 193). Filed
2/27/07.
TO ASSIST GASTON AND LINCOLN
COUNTIES IN RESOL VING THEIR COMMON BOUNDARY BY ALLOWING THEM TO VARY FROM THE LINE
ESTABLISHED BY THE 1963 GENERAL ASSEMBLY TO RECOGNIZE HISTORICAL PRACTICE.
Identical to S 193, filed
2/15/07.
Intro, by Clary, Kiser, Current, Neumann. GASTON, LINCOLN
© 2007 Institute of Government — School of Government
The University of North Carolina at Chapel Hill
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