---
type: "Bill"
title: "IRC Update."
description: "IRC Update."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2003"
identifier: "HB 320"
citation: "North Carolina HB 320 (2003)"
classification: ["bill"]
subjects: ["FISCAL NOTES", "PRESENTED", "PUBLIC", "RATIFIED", "TAXATION", "REP. G. ALLEN", "REP. HILL", "REP. HOLLIMAN", "REP. LUEBKE", "REP. MCCOMAS", "REP. WAINWRIGHT", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 17
vote_count: 2
first_action: "2003-03-05"
last_action: "2003-04-28"
source: "openstates"
source_identifier: "ocd-bill/5ed417df-b5eb-4106-a5bc-6d7145725bba"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2003&BillID=H320&votesToView=all"
source_hash: "cb4e624a5a58bc866ce4106ea416ee038199c0a113b247560b8d1dd6205837f3"
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 320 (2003) — 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/2003/Bills/House/PDF/H320v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H320v1.pdf)
3. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H320v2.pdf)
4. **SL 2003-25** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H320v3.pdf)

## Votes

- Third Reading — **46–0** (pass) · upper
- Second Reading — **45–0** (pass) · upper

## Sponsors

- Alexander — cosponsor (person)
- G. Allen — cosponsor (person)
- Hill — cosponsor (person)
- Holliman — cosponsor (person)
- Luebke — cosponsor (person)
- McComas — cosponsor (person)
- Wainwright — cosponsor (person)

## Timeline

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

- **2003-04-28** Ch. SL 2003-25 `became-law`
- **2003-04-28** Signed By Gov. 4/24/2003 `executive-signature`
- **2003-04-21** Pres. To Gov. 4/17/2003 `executive-receipt`
- **2003-04-16** Ratified
- **2003-04-15** Passed 3rd Reading `passage, reading-3`
- **2003-04-14** Passed 2nd Reading `reading-2`
- **2003-04-10** Reptd Fav `committee-passage-favorable`
- **2003-03-27** Ref To Com On Finance `referral-committee`
- **2003-03-27** Rec From House
- **2003-03-26** Passed 3rd Reading `passage, reading-3`
- **2003-03-25** Passed 2nd Reading `reading-2`
- **2003-03-24** Postponed To 3/25/2003
- **2003-03-20** Placed On Cal For 3/24/2003
- **2003-03-18** Cal Pursuant Rule 36(b)
- **2003-03-18** Reptd Fav `committee-passage-favorable`
- **2003-03-06** Ref To Com On Finance `referral-committee`
- **2003-03-05** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5ed417df-b5eb-4106-a5bc-6d7145725bba`. Confidence: reported (aggregated from official North Carolina legislature records).