North Carolina 2023-2024 Regular Session

North Carolina House Bill H228

Introduced
2/28/23  
Refer
3/2/23  
Report Pass
5/15/24  
Refer
5/15/24  
Report Pass
5/22/24  
Engrossed
6/5/24  
Refer
6/6/24  
Refer
6/6/24  
Report Pass
6/11/24  
Refer
6/11/24  
Report Pass
6/17/24  
Enrolled
6/27/24  
Chaptered
7/1/24  

Caption

Rev. Laws Tech., Clarifying, & Admin. Chngs

Impact

The changes proposed in HB 228 are intended to streamline processes related to tax collection and the operation of state agencies responsible for health and housing finance. By clarifying income tax return processes and adjusting definitions relevant to tax computation, the legislation aims to decrease administrative burdens and improve compliance. Furthermore, by increasing the bond debt limit for the housing finance agency, the state will enhance its capacity to finance housing projects, thereby potentially expanding affordable housing availability.

Summary

House Bill 228 aims to implement various technical, clarifying, and administrative changes to the Revenue Laws of North Carolina, including modifications to income tax provisions, Medicaid hospital assessments, and the housing finance agency's bond debt limits. Key aspects include repealing certain individual income tax statutes, updating definitions, and addressing administrative components in tax assessments and collections. The bill’s modifications primarily impact state taxation statutes and the operation of public financing entities, reinforcing the state's ability to manage funds effectively.

Sentiment

Overall sentiment regarding HB 228 appears to be positive, particularly among proponents of efficiency and streamlined tax administration. Supporters argue that the bill will facilitate better fund management and increase the state's capacity to support essential services like healthcare and housing. However, some critiques may arise from stakeholders concerned about the potential implications of the tax changes on certain groups, particularly low-income individuals or those needing specific provisions in health care.

Contention

Notable contention surrounding this bill may focus on specific tax provisions that could affect funding for social services and healthcare. The adjustments to Medicaid hospital assessments and tax implications for high-cost home loans could raise concerns among healthcare advocates about equitable access to rural healthcare services. Ensuring that the state's financial modifications do not adversely impact vulnerable populations is likely to be a point of discussion as the bill progresses through the legislative process.

Companion Bills

NC S174

Same As Rev. Laws Tech., Clarifying, & Admin. Chngs

Similar Bills

NC S174

Rev. Laws Tech., Clarifying, & Admin. Chngs

NC H554

Rev Laws Tech Chngs/BBA Chngs/P2P Tax Parity

NC S595

Rev Laws Tech Chngs/BBA Chngs/P2P Tax Parity

NC S861

Repeal Service Tax

NC S303

Repeal Service Tax

NC S508

2023 Budget Tech/Other Corrections

NC H741

Modify/Nonprofits & Charitable Solicitation