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Smith Anderson

North Carolina Tax Legislation Enacted in the 2022 Short Session

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The North Carolina General Assembly ended its 2022 short session on July 1. While the legislature is scheduled to reconvene on July 26, no additional tax legislation is expected to be considered....more

Smith Anderson

Finance Provisions of the 2021 Budget Bill

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On November 15, 2021, after months of negotiations and four and a half months into the new fiscal year, the North Carolina General Assembly released Senate Bill 105, its proposed budget bill (the "Bill"). Both Chambers...more

Kilpatrick

[Event] North Carolina Legislative Update CLE - February 27th, Cary, NC

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Join Kilpatrick Townsend Government Relations Advisors Ches McDowell and Nelson Freeman for a North Carolina Legislative Update. Ches and Nelson will discuss some of the public bills passed by the General Assembly in the 2019...more

Moore & Van Allen PLLC

MVA Monitor - October 2019 #3

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After a week off, the General Assembly was back in session this week to continue work on several issues as a possible end to the session draws closer. Several weeks ago, the Senate said it intended to finish business by the...more

Smith Anderson

2019 North Carolina Tax Legislation

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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

Ward and Smith, P.A.

The Revival of North Carolina General Assembly Special Sessions and Why They Matter

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Brief History of Special Sessions - In odd numbered years, after the North Carolina General Assembly adjourns its Long Session, the body typically abstains from lawmaking through the commencement of the Short Session the...more

Smith Anderson

Tax Legislation Enacted During the Regular Session of the 2017 North Carolina General Assembly

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A previous Tax Alert (June 20, 2017) summarized the tax provisions in the North Carolina 2017 budget bill (the Appropriations Act of 2017) as passed by the General Assembly. The Governor later vetoed the budget bill, but the...more

Smith Anderson

Tax Provisions in the 2017 Budget Bill

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The General Assembly released today the Proposed Conference Committee Substitute (the “Conference Bill”) for Senate Bill 257, the state budget bill. The Conference Bill is expected to be approved by the General Assembly later...more

Brooks Pierce

Legislative Update

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Senate Passes Budget Bill (HB1030) - The State Senate passed its version of the 2016-17 spending plan this week, setting the stage for a conference committee to work out the differences between the two chambers’...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

Williams Mullen

Recently Signed North Carolina Budget Includes Important Tax Changes

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Nearly three months after the beginning of North Carolina’s fiscal year, on September 18 the state General Assembly finally adopted a budget for the next two years which was signed by Governor Pat McCrory on the same day. ...more

McGuireWoods LLP

North Carolina General Assembly Week in Review

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On Monday afternoon, 76 days after the new fiscal year (FY) began, Speaker of the House Tim Moore (R-Cleveland) and President Pro Tempore Phil Berger (R-Rockingham) held a press conference to unveil the details of the new...more

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