News & Analysis as of

Apportionment Franchise Taxes General Assembly

Smith Anderson

2019 North Carolina Tax Legislation

Smith Anderson on

This Alert summarizes the more significant tax provisions enacted by the North Carolina General Assembly in 2019.  The most important tax changes were originally included in House Bill 966, the 2019 Appropriations Act (the...more

Smith Anderson

North Carolina General Assembly Ratifies Appropriations Act of 2018

Smith Anderson on

On June 1, 2018, the General Assembly ratified and sent to the Governor the Appropriations Act of 2018 (the Act). The Act includes numerous changes to North Carolina’s tax laws....more

Parker Poe Adams & Bernstein LLP

Business Incentive Changes in Recent North Carolina Legislation

The North Carolina General Assembly passed two significant pieces of legislation affecting corporate activity, expansion and new investment in North Carolina. First, the General Assembly passed the state budget...more

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