---
type: "Bill"
title: "Amend Pollution Abatement Tax Exclusion."
description: "Amend Pollution Abatement Tax Exclusion."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2001"
identifier: "SB 1253"
citation: "North Carolina SB 1253 (2001)"
classification: ["bill"]
subjects: ["AGRICULTURAL WASTE", "ENVIRONMENTAL MANAGEMENT COMN.", "FISCAL NOTES", "PRESENTED", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "REPORTS", "REVENUE LAWS STUDY COMM.", "STUDIES", "TAXATION", "TAXES", "PROPERTY", "WASTE MANAGEMENT", "WATER & SEWER SYSTEMS", "SEN. ODOM", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 19
vote_count: 2
first_action: "2002-06-05"
last_action: "2002-09-12"
source: "openstates"
source_identifier: "ocd-bill/2fdec184-744a-4ac5-b094-3db1b5343c38"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2001&BillID=S1253&votesToView=all"
source_hash: "8287d859aa459568b93872712602e6e4d4a315b27256285cc449d4464ae7781e"
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 SB 1253 (2001) — Amend Pollution Abatement Tax Exclusion.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S1253v1.pdf)
2. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S1253v2.pdf)
3. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S1253v3.pdf)
4. **SL 2002-104** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S1253v4.pdf)

## Votes

- Third Reading — **104–3** (pass) · lower
- Second Reading — **102–12** (pass) · lower

## Sponsors

- Clodfelter — cosponsor (person)
- Kinnaird — cosponsor (person)
- Odom — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2002-09-12** Ch. SL 2002-104 `became-law`
- **2002-09-12** Signed By Gov. 9/6/2002 `executive-signature`
- **2002-08-28** Pres. To Gov. 8/28/2002 `executive-receipt`
- **2002-08-27** Ratified
- **2002-08-27** Passed 3rd Reading `passage, reading-3`
- **2002-08-20** Passed 2nd Reading `reading-2`
- **2002-08-19** Placed On Cal For 8/20/2002
- **2002-08-15** Cal Pursuant Rule 36(b)
- **2002-08-15** Reptd Fav `committee-passage-favorable`
- **2002-08-14** Re-ref Com On Finance `referral-committee`
- **2002-08-14** Reptd Fav `committee-passage-favorable`
- **2002-07-31** Ref To Com On Environment and Natural Resources `referral-committee`
- **2002-07-31** Rec From Senate
- **2002-07-29** Passed 3rd Reading `passage, reading-3`
- **2002-07-25** Passed 2nd Reading `reading-2`
- **2002-07-24** Com Substitute Adopted
- **2002-07-24** Reptd Fav Com Substitute `committee-passage-favorable`
- **2002-06-06** Ref To Com On Finance `referral-committee`
- **2002-06-05** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2fdec184-744a-4ac5-b094-3db1b5343c38`. Confidence: reported (aggregated from official North Carolina legislature records).