North Carolina 2023-2024 Regular Session

North Carolina Senate Bill S446

Introduced
3/30/23  
Refer
4/3/23  

Caption

Right to Start Act

Impact

The implementation of S446 is expected to positively influence state laws related to business taxation and procurement practices. By easing the initial tax burden on new businesses, the bill aims to stimulate economic growth and facilitate the entry of small, minority, and women-owned contractors into public contracts. The data collection mandate for the Department of Administration will create transparency in the utilization of these contractors, allowing for an assessment of diversity and equity in state contracting.

Summary

Senate Bill 446, also known as the 'Right to Start Act', is designed to promote the growth of new businesses in North Carolina, particularly those that are less than five years old. The bill allows qualifying corporations to defer income taxes for one year if they have a net income of less than $5,000. This provision aims to provide financial relief for startups and encourages entrepreneurship within the state. Additionally, the bill advocates for state agencies to prioritize contracting with these younger businesses, thus fostering a more equitable procurement environment.

Sentiment

The sentiment surrounding SB 446 seems to reflect a supportive stance from many lawmakers and business advocates who see the bill as a crucial step towards enhancing economic opportunities for emerging businesses. Proponents argue that the financial flexibility afforded by tax deferrals can help sustain startups during their formative years, while also driving innovation. However, some skeptics may raise concerns about the effectiveness of such measures and whether they will substantially change the business landscape in the long term.

Contention

Notably, discussions around S446 may revolve around the challenges of regulation and the potential for abuse of tax deferral systems. Critics might argue that without strict oversight, there could be instances of businesses exploiting provisions intended for genuine startups, leading to calls for more stringent eligibility criteria. Additionally, while the idea of encouraging young contractors is agreeable, discussions could surface regarding the effectiveness of prioritizing these contractors in state contracts without compromising quality and service delivery.

Companion Bills

No companion bills found.

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