GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2013

S                                                                                                                                                    D

SENATE DRS85163-RB-10A  (02/08)

Short Title:        No Income Tax Withholding on H2A Workers.		(Public)
Sponsors:	Senators Jackson and Brock (Primary Sponsors).
Referred to:

A BILL TO BE ENTITLED

AN ACT to exempt compensation paid to an h-2a agricultural worker from state income tax withholding to the extent the compensation is exempt from federal income tax withholding.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105-163.3(b) reads as rewritten:

"(b)      Exemptions. - The withholding requirement does not apply to the following:

(1)        Compensation that is subject to the withholding requirement of G.S. 105-163.2.

(2)        Compensation paid to an ordained or licensed member of the clergy.

(3)        Compensation paid to an entity exempt from tax under G.S. 105-130.11.

(4) Compensation paid to an alien that is not subject to federal income tax withholding under section 1441 of the Code."

SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2014.