---
type: "Bill"
title: "IRC Update and Other Tax Changes."
description: "IRC Update and Other Tax Changes."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2003"
identifier: "HB 1430"
citation: "North Carolina HB 1430 (2003)"
classification: ["bill"]
subjects: ["AOC", "CHILD CUSTODY", "COMMERCE", "CONSTRUCTION", "COURTS", "ELECTRICITY", "FEES", "FISCAL NOTES", "INFRASTRUCTURE", "INSURANCE", "MINORS", "PRESENTED", "PUBLIC", "RATIFIED", "RETAILING", "TAXATION", "TAXES", "LICENSE", "TAXES", "SALES & USE", "UTILITIES", "REP. G. ALLEN", "REP. BRUBAKER", "REP. HILL", "REP. LUEBKE", "REP. MINER", "REP. WAINWRIGHT", "CHAPTERED", "REP. MCGEE", "REP. WOOD"]
status: "enacted"
primary_sponsors: []
version_count: 6
action_count: 25
vote_count: 2
first_action: "2004-05-12"
last_action: "2004-07-17"
source: "openstates"
source_identifier: "ocd-bill/bd5d1b47-6027-4892-9291-e4a199353fd4"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2003&BillID=H1430&votesToView=all"
source_hash: "5c49e5e4aa50c4fef5e7cb18be9f070ab9cf39dc34f134d875c97cd7af214e2c"
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 1430 (2003) — IRC Update and Other Tax Changes.

## 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/2003/Bills/House/PDF/H1430v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H1430v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H1430v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H1430v3.pdf)
5. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H1430v4.pdf)
6. **SL 2004-110** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H1430v5.pdf)

## Votes

- R2 Ruled Mat'l\M11 Concur — **107–5** (pass) · lower
- R3 Ruled Mat'l\M11 Concur — **111–0** (pass) · lower

## Sponsors

- Brubaker — cosponsor (person)
- G. Allen — cosponsor (person)
- Hill — cosponsor (person)
- LaRoque — cosponsor (person)
- Luebke — cosponsor (person)
- McGee — cosponsor (person)
- Miner — cosponsor (person)
- Wainwright — cosponsor (person)
- Wood — cosponsor (person)

## Timeline

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

- **2004-07-17** Ch. SL 2004-110 `became-law`
- **2004-07-17** Signed By Gov. 7/17/2004 `executive-signature`
- **2004-07-08** Pres. To Gov. 7/8/2004 `executive-receipt`
- **2004-07-07** Ratified
- **2004-07-06** Concurred On 3rd Reading
- **2004-07-01** Concurred On 2nd Reading
- **2004-06-30** Placed On Cal For 7/1/2004
- **2004-06-29** Cal Pursuant Rule 36(b)
- **2004-06-29** Reptd Fav To Concur `committee-passage-favorable`
- **2004-06-23** Com Sub Ruled Material
- **2004-06-23** Ref To Com On Finance `referral-committee`
- **2004-06-23** Rec To Concur S Com Sub
- **2004-06-21** Passed 3rd Reading `passage, reading-3`
- **2004-06-17** Passed 2nd Reading `reading-2`
- **2004-06-16** Com Substitute Adopted
- **2004-06-16** Reptd Fav Com Substitute `committee-passage-favorable`
- **2004-06-08** Ref To Com On Finance `referral-committee`
- **2004-06-08** Rec From House
- **2004-06-03** Passed 3rd Reading `passage, reading-3`
- **2004-06-02** Passed 2nd Reading `reading-2`
- **2004-06-01** Placed On Cal For 6/2/2004
- **2004-05-27** Cal Pursuant Rule 36(b)
- **2004-05-27** Reptd Fav Com Substitute `committee-passage-favorable`
- **2004-05-13** Ref To Com On Finance `referral-committee`
- **2004-05-12** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bd5d1b47-6027-4892-9291-e4a199353fd4`. Confidence: reported (aggregated from official North Carolina legislature records).