North Carolina · 2025-2026 Session
S 595Introduced
Various Revenue Laws Changes.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
An act to make various technical, clarifying, and administrative changes to the revenue laws; To conform to the federal system for auditing partnerships by imposing tax at the partnership level for federal changes and by authorizing refunds for federal changes; And to provide tax parity for short-term car rentals by expanding alternate highway use tax to include peer-to-peer rentals.
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