GENERAL ASSEMBLY OF NORTH CAROLINA
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-149(a)(5) a., b., and c. read as rewritten:
of the following relatives, whether natural or adopted: a son or daughter
(or a descendant of either), a stepson, or stepdaughter, a brother or sister
(including a brother or sister of the half blood), a stepbrother, stepsister,
father or mother (or an ancestor of either), a stepfather, a stepmother, a son
or daughter of a brother or sister, a brother or sister of the father or
mother, a son-in-law, a daughter-in-law, a father-in-law, a mother-in-law, a
brother-in-law, or a sister-in-law of the taxpayer;
individual who was a member of the same household as the
and was related to the taxpayer, whether by blood, affinity, or adoption, a
foster child of the taxpayer, or an individual of whom the taxpayer had legal
custody during the taxable year;
c. A former member of the same household as the taxpayer who otherwise qualifies as a dependent of the taxpayer under subdivision b of this subsection or an individual who otherwise qualifies as a dependent of the taxpayer, who for the taxable year of such taxpayer receives institutional care required by reason of a physical or mental disability."
Sec. 2. This act is effective for taxable years beginning on or after January 1, 1988.
In the General Assembly read three times and ratified this the 24th day of June, 1988.