Bill > H279

This bill makes several changes related to the COVID-19 pandemic. First, it states that COVID-19 recovery rebates, such as the federal economic impact payments, are not considered income for the purposes of eligibility for the elderly or disabled property tax homestead exclusion and the property tax homestead circuit breaker. Second, the bill automatically extends the state individual income tax filing deadline from April 15, 2021, to May 17, 2021, and waives penalties for late filing or payment during this period. It also extends the statute of limitations for obtaining state income tax refunds to May 17, 2021, for claims that would otherwise expire before that date. Finally, the bill makes a technical change to the state's unemployment insurance laws.

Budget and Finance, Government Affairs

https://www.ncleg.gov/BillLookUp/2021/H279