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North Carolina’s Reference to the Internal Revenue Code Updated - Impact on 2015 North Carolina Corporate and Individual Income Tax Returns

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Governor McCrory signed into law Session Law 2016-6 (Senate Bill 726) on June 1, 2016. The legislationg updated North Carolina's reference to the Internal Revenue Code to the Code as enacted as of January 1, 2016. As a result, North Carolina corporate and individual income tax laws generally follow the Protecting Americans From Tax Hikes Act of 2015 ("PATH"), which extended, an in some cases made permanent, several provisions in federal law that had a sunset at the end of 2014.

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