NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

 

 

CHAPTER 550

SENATE BILL 83

 

 

AN ACT TO ALLOW SUBSTITUTE SCHOOL TEACHERS A DEDUCTION FOR SUMMER SCHOOL EXPENSES FOR INCOME TAX PURPOSES.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Subsection (3) of G. S. 105-147 is hereby amended by inserting in line 2 immediately following the comma (,) and immediately preceding the word "principal" the following words and punctuation: "substitute teacher,".

Sec. 2.  All laws and clauses of laws in conflict with the provisions of this Act are hereby repealed.

Sec. 3.  This Act shall be effective and shall apply to all income years beginning on or after January 1, 1967.

In the General Assembly read three times and ratified, this the 23rd day of May, 1967.