North Carolina 2019-2020 Session Status: In Committee 4 R cosponsors

SB 526 — Agricultural Manufacturing Tax Incentive.

Last action — Passed 1st Reading

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2019-2020 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

19 added · 20 removed

Plain-language change summary

In the latest version of Senate Bill 526, there were several minor text adjustments, including corrections to formatting and removing some redundancies. These changes ensure the bill is clearer and easier to understand, which is important for effective implementation and compliance. Overall, the updates help streamline the document without altering its core content or intent.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Apr 2, 2019 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2019 S 1 SENATE BILL 526 Short Title:
526 SESSION 2019 PRINCIPAL CLERK S D SENATE BILL DRS35218-MCf-168 Short Title:
A BILL TO BE ENTITLED AN ACT TO INCENTIVIZE AGRICULTURAL MANUFACTURING IN NORTH CAROLINA.
Rules and Operations of the Senate April 3, 2019 A BILL TO BE ENTITLED AN ACT TO INCENTIVIZE AGRICULTURAL MANUFACTURING IN NORTH CAROLINA.
*DRS35218-MCf-168* General Assembly Of North Carolina Session 2019 (9) Electronic shopping and mail order houses.
*S526-v-1* General Assembly Of North Carolina Session 2019 (9) Electronic shopping and mail order houses.
Page 2 DRS35218-MCf-168 General Assembly Of North Carolina Session 2019 (21) Purchase.
Page 2 Senate Bill 526-First Edition General Assembly Of North Carolina Session 2019 (21) Purchase.
A taxpayer that meets this job creation requirement is eligible for credits under this Article with respect to the companyheadquarters for three taxable years beginning with the year in which the job creation requirement is satisfied.
A taxpayer that meets this job creation requirement is eligible for credits under this Article with respect to the company headquarters for three taxable years beginning with the year in which the job creation requirement is satisfied.
Jobs that are located within an urban progress zone, a port enhancement zone, or an agrarian growth zone but not in a development tier one two area satisfy the wage standard if they pay an average weekly wage that is at least equal to ninety percent (90%) of the lesser of the average wage for DRS35218-MCf-168 Page 3 General Assembly Of North Carolina Session 2019 all insured private employers in the State and the average wage for all insured private employers in the county.
Jobs that are located within an urban progress zone, a port enhancement zone, or an agrarian growth zone but not in a development tier one two area satisfy the wage standard if they pay an average weekly wage that is at least equal to ninety percent (90%) of the lesser of the average wage for Senate Bill 526-First Edition Page 3 General Assembly Of North Carolina Session 2019 all insured private employers in the State and the average wage for all insured private employers in the county.
– If, during the period that installments of a credit under this Article accrue, the taxpayer is no longer engaged in one of the types of business described in subsection Page 4 DRS35218-MCf-168 General Assembly Of North Carolina Session 2019 (a) of this section at the establishment for which the credit was claimed, the credit expires.
– If, during the period that installments of a credit under this Article accrue, the taxpayer is no longer engaged in one of the types of business described in subsection Page 4 Senate Bill 526-First Edition General Assembly Of North Carolina Session 2019 (a) of this section at the establishment for which the credit was claimed, the credit expires.
(2) Thebusiness was requiredto file a notice ofplant closingor masslayoffunder the federal Worker Adjustment and Retraining Notification Act, 29 U.S.C.
(2) Thebusiness was requiredto file anotice ofplant closingor masslayoffunder the federal Worker Adjustment and Retraining Notification Act, 29 U.S.C.
DRS35218-MCf-168 Page 5 General Assembly Of North Carolina Session 2019 (l) Planned Expansion.
Senate Bill 526-First Edition Page 5 General Assembly Of North Carolina Session 2019 (l) Planned Expansion.
A credit claimed that is treated as a tax payment is subject to all provisionsofthissection.Acreditclaimedthatistreatedas ataxpaymentdoesnotaccrueinterest under G.S.
A credit claimed that is treated as a tax payment is subject to all provisionsofthissection.Acreditclaimedthatistreatedas ataxpayment doesnotaccrueinterest under G.S.
The fee is due at the time Page 6 DRS35218-MCf-168 General Assembly Of North Carolina Session 2019 the return is due for the taxable year in which the taxpayer engaged in the activity for which the taxpayer is eligible for a credit.
The fee is due at the time Page 6 Senate Bill 526-First Edition General Assembly Of North Carolina Session 2019 the return is due for the taxable year in which the taxpayer engaged in the activity for which the taxpayer is eligible for a credit.
(1) Thenumber and amount of credits generatedandtaken foreach credit allowed in this Article.
(1) Thenumber and amount ofcredits generatedandtaken foreach credit allowed in this Article.
(1) If the taxpayer creates new jobs at more than one eligible establishment in the State during the taxable year, the threshold applies to the aggregate number of DRS35218-MCf-168 Page 7 General Assembly Of North Carolina Session 2019 new jobs created at all eligible establishments within the eligible counties during that year.
(1) If the taxpayer creates new jobs at more than one eligible establishment in the State during the taxable year, the threshold applies to the aggregate number of Senate Bill 526-First Edition Page 7 General Assembly Of North Carolina Session 2019 new jobs created at all eligible establishments within the eligible counties during that year.
In the case of propertythat is leased, the cost of the property is considered to be the taxpayer's lease payments for the years for which the Page 8 DRS35218-MCf-168 General Assembly Of North Carolina Session 2019 credit is given, plus any expenditures made by the taxpayer to improve the property before it is used by the taxpayer if the expenditures are not reimbursed or credited by the lessor.
In the case of propertythat is leased, the cost of the property is considered to be the taxpayer's lease payments for the years for which the Page 8 Senate Bill 526-First Edition General Assembly Of North Carolina Session 2019 credit is given, plus any expenditures made by the taxpayer to improve the property before it is used by the taxpayer if the expenditures are not reimbursed or credited by the lessor.
DRS35218-MCf-168 Page 9
Senate Bill 526-First Edition Page 9
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Action History

  1. Passed 1st Reading

  2. Ref To Com On Rules and Operations of the Senate

  3. Filed

Sponsors

Sponsorship breakdown

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0 sponsors · 5 co-sponsors · 174 not signed on

Sponsors (0)

None.

Co-sponsors (5)

Not signed on (174)

174 members have not signed on to this bill.

Show all 174 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation agriculture
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 526?
SB 526 is sponsored by Ballard, Danny Earl Britt, Jr. (Republican), Vickie Sawyer (Republican), Brent Jackson (Republican), and Jim Burgin (Republican).
What is the current status of SB 526?
This bill died with 2019-2020 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 526?
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