---
type: "Bill"
title: "Pass-Through Entity/Housing Tax Credit."
description: "Pass-Through Entity/Housing Tax Credit."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2001"
identifier: "SB 181"
citation: "North Carolina SB 181 (2001)"
classification: ["bill"]
subjects: ["COMMERCE", "CORPORATIONS", "FOR-PROFIT", "FISCAL NOTES", "HOUSING", "INSURANCE", "PRESENTED", "PUBLIC", "RATIFIED", "REAL ESTATE", "TAX CREDITS", "TAXATION", "TAXES", "INDIVIDUAL INCOME", "SEN. HARRIS", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 16
vote_count: 2
first_action: "2001-02-15"
last_action: "2001-10-06"
source: "openstates"
source_identifier: "ocd-bill/2d781572-ba5a-4515-bcba-e6887b69f17b"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2001&BillID=S181&votesToView=all"
source_hash: "d8d61c3bb19ede2b7c5d00690879507b86404e262bda40a1d2e490bc13c25872"
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 181 (2001) — Pass-Through Entity/Housing Tax Credit.

## 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/S181v1.pdf)
2. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S181v2.pdf)
3. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S181v3.pdf)
4. **SL 2001-431** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S181v4.pdf)

## Votes

- Third Reading — **113–0** (pass) · lower
- Second Reading — **109–0** (pass) · lower

## Sponsors

- Albertson — cosponsor (person)
- Ballance — cosponsor (person)
- Dalton — cosponsor (person)
- Dannelly — cosponsor (person)
- Garrou — cosponsor (person)
- Hagan — cosponsor (person)
- Harris — cosponsor (person)
- Hoyle — cosponsor (person)
- Jordan — cosponsor (person)
- Kinnaird — cosponsor (person)
- Metcalf — cosponsor (person)
- Miller, B — cosponsor (person)
- Purcell — cosponsor (person)
- Rand — cosponsor (person)
- Robinson — cosponsor (person)
- Soles — cosponsor (person)
- Weinstein — cosponsor (person)
- Wellons — cosponsor (person)

## Timeline

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

- **2001-10-06** Signed By Gov. 10/6/2001 `executive-signature`
- **2001-10-01** Pres. To Gov. 9/28/2001 `executive-receipt`
- **2001-09-27** Ratified
- **2001-09-26** Passed 3rd Reading `passage, reading-3`
- **2001-09-25** Passed 2nd Reading `reading-2`
- **2001-09-21** Placed On Cal For 9/25/2001
- **2001-09-19** Cal Pursuant Rule 36(b)
- **2001-09-19** Reptd Fav `committee-passage-favorable`
- **2001-09-12** Ref To Com On Finance `referral-committee`
- **2001-09-12** Rec From Senate
- **2001-09-10** Passed 3rd Reading `passage, reading-3`
- **2001-09-06** Passed 2nd Reading `reading-2`
- **2001-09-05** Com Substitute Adopted
- **2001-09-05** Reptd Fav Com Substitute `committee-passage-favorable`
- **2001-02-19** Ref To Com On Finance `referral-committee`
- **2001-02-15** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2d781572-ba5a-4515-bcba-e6887b69f17b`. Confidence: reported (aggregated from official North Carolina legislature records).