North Carolina updates Code conformity tie-in date

North Carolina updated the Internal Revenue Code (Code) tie-in date for determining corporate and personal income tax liability from January 1, 2015, to January 1, 2016. As a result, North Carolina income tax laws generally follow various federal income tax provisions enacted by the Protecting Americans From Tax Hikes Act of 2015 (PATH Act). (Ch. 2016-6 (S.B. 726), Laws 2016, approved and effective June 1, 2016.)

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