NORTH CAROLINA GENERAL ASSEMBLY
1973 SESSION
CHAPTER 1282
HOUSE BILL 1764
AN ACT TO AMEND G.S. 105-147 TO ALLOW A DEDUCTION FOR THE COST OF A SEEING-EYE DOG.
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-147 is hereby amended by adding after current subsection (24), a new subsection (25) to read as follows:
"(25) The purchase price of a seeing-eye dog actually purchased and used by a person who is blind, and/or all of the cost of maintenance and upkeep of a seeing-eye dog, including veterinary expenses. The amount claimed under this subsection shall not be allowed as a deduction under G.S. 105-147(11)."
Sec. 2. This act shall become effective January 1, 1974.
In the General Assembly read three times and ratified, this the 11th day of April, 1974.