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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/nc/2013/hb-82.md

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+---
+type: "Bill"
+title: "IRC Update."
+description: "IRC Update."
+jurisdiction: "us/states/nc"
+legislature: "North Carolina General Assembly"
+session: "2013"
+identifier: "HB 82"
+citation: "North Carolina HB 82 (2013)"
+classification: ["bill"]
+subjects: ["CORPORATIONS", "FOR-PROFIT", "CORPORATIONS", "NONPROFIT", "PRESENTED", "PUBLIC", "RATIFIED", "TAX CREDITS", "TAX RETURNS", "TAXATION", "TAXES", "CORPORATE INCOME", "TAXES", "INDIVIDUAL INCOME", "CHAPTERED"]
+status: "enacted"
+primary_sponsors: []
+version_count: 5
+action_count: 27
+vote_count: 2
+first_action: "2013-02-07"
+last_action: "2013-03-13"
+source: "openstates"
+source_identifier: "ocd-bill/f4c295da-948e-4ca3-99bf-ee5aff9fac0c"
+source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2013&BillID=H82&votesToView=all"
+source_hash: "62e25fc1ec8daea7f1a6dce010a79829f081c6b8ebe3516c0d05ead716a4f783"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-nc"]
+---
+
+# North Carolina HB 82 (2013) — IRC Update.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H82v0.pdf)
+2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H82v1.pdf)
+3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H82v2.pdf)
+4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H82v3.pdf)
+5. **SL2013-10** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H82v4.pdf)
+
+## Votes
+
+- THIRD READING — **33–17** (pass) · upper
+- Second Reading — **32–18** (pass) · upper
+
+## Sponsors
+
+- Howard — cosponsor (person)
+- R. Brawley — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2013-03-13** Ch. SL 2013-10 `became-law`
+- **2013-03-13** Signed by Gov. 3/13/2013 `executive-signature`
+- **2013-03-08** Pres. To Gov. 3/8/2013 `executive-receipt`
+- **2013-03-07** Ratified
+- **2013-03-06** Ordered Enrolled
+- **2013-03-06** Passed 3rd Reading `passage, reading-3`
+- **2013-03-05** Passed 2nd Reading `reading-2`
+- **2013-03-05** Amend Failed A1 `amendment-failure`
+- **2013-03-04** Placed On Cal For 03/05/2013
+- **2013-03-04** Withdrawn From Cal
+- **2013-02-28** Placed On Cal For 03/04/2013
+- **2013-02-28** Withdrawn From Cal
+- **2013-02-27** Reptd Fav `committee-passage-favorable`
+- **2013-02-21** Ref To Com On Finance `referral-committee`
+- **2013-02-21** Passed 1st Reading `reading-1`
+- **2013-02-21** Rec From House
+- **2013-02-20** Passed 3rd Reading `passage, reading-3`
+- **2013-02-19** Passed 2nd Reading `reading-2`
+- **2013-02-19** Amend Failed A1 `amendment-failure`
+- **2013-02-14** Postponed To 02/19/2013
+- **2013-02-14** Amend Pending 1
+- **2013-02-13** Placed On Cal For 02/14/2013
+- **2013-02-13** Cal Pursuant Rule 36(b)
+- **2013-02-13** Reptd Fav Com Substitute `committee-passage-favorable`
+- **2013-02-11** Ref To Com On Finance `referral-committee`
+- **2013-02-11** Passed 1st Reading `reading-1`
+- **2013-02-07** Filed `introduction`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f4c295da-948e-4ca3-99bf-ee5aff9fac0c`. Confidence: reported (aggregated from official North Carolina legislature records).
+