8/22/2019
The Daily Bulletin: 2019-08-22 | Legislative Reporting Service
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UNC
SCHOOL OF GOVERNMENT
The Daily Bulletin: 2019-08-22
PUBLIC/HOUSE BILLS
H 74 (2019-2020) TAXPAYER REFUND ACT. (NEW) Filed Feb 13 2019, AN ACT TO SEND A TAX REFUND TO TAXPAYERS WITH A
NET NORTH CAROLINA TAX LIABILITY FOR 2018 AND MAKE OTHER CONFORMING CHANGES.
Senate committee substitute to the 2nd edition deletes the content of the previous edition and replaces it with the following.
Directs the Department of Revenue (DOR) to issue refund checks for overpayments that result from a tax credit allowed to a
qualifying North Carolina taxpayer. Directs DOR to automatically apply the credit to a qualifying taxpayer's tax return instead
of a qualifying taxpayer claiming the tax credit. Requires that an explanatory insert be included with the check. Requires that
the checks be mailed by December 15, 2019, for taxpayers who filed an individual income tax return for the 2018 taxable year
on or before August 1. 2019, or by February 1, 2020, for taxpayers who filed an individual income tax return for the 2018
taxable year after August 1,2019. and on or before October 15, 2019. Sets the refund amount as the lesser of the amount of tax
due or the following ( 1) $250 for manned filing jointly; (2) $125 for all other taxpayers. Requires a taxpayer to have filed an
individual income tax return for 2018 by October 15. 2019, in order to qualify for the refund. Provides that a tax refund issued
under these provisions is subject to overpayment setoff under GS Chapter 105A. the Setoff Debt Collection Act. or under
another setoff debt collection program authorized by law. Requires the State Controller to reserve funds necessary to issue the
refunds from the General Fund, and provides that to the extent the funds are required to be appropriated, the funds are
appropriated.
Appropriates $5,560.000 in nonrecurring funds for 2019-20 from the General Fund to DOR to cover costs incurred for
implementing these requirements. Also appropriates $12.5 million in nonrecurring funds for 2019-20 from the Collections
Assistance Fee Special Fund to DOR for costs associated with tax systems operations and maintenance upgrades.
Makes conforming changes to the act's titles.
Intro, by Torbett, Lewis, Dobson, Bell.
APPROP
View summary
Government, Budget/Appropriations, State Agencies,
Department of Revenue, Office of State Controller, Tax
H 555 (2019-2020) MEDICAID TRANSFORMATION IMPLEMENTATION. (NEW) Filed Apr2 2019. AN ACT TO APPROPRIATE
FUNDS FOR THE IMPLEMENTATION OF MEDICAID TRANSFORMATION AND TO MAKE OTHER MEDICAID
TRANSFORMA TION-RELA TED CHANGES.
Senate committee substitute to the 3rd edition makes the following changes.
Part IV.
Changes the proposed reduction of the General Fund budget for the Division of Health Benefits for the 2019-20 fiscal year to
$30.658,885 in recurring funds, rather than $30,658,855 in recurring funds.
Intro, by Dobson, White, Saine, Lambeth. APPROP, UNCODIFIED, GS 58, GS 105, GS 108A, GS 143C
Government, Budget/Appropriations, State Agencies, UNC
System, Department of Health and Human Services, Tax,
View summary
Health and Human Services, Health, Health Care Facilities
and Providers, Social Services, Public Assistance
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