---
type: "Bill"
title: "IRC Update."
description: "IRC Update."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2005"
identifier: "HB 1892"
citation: "North Carolina HB 1892 (2005)"
classification: ["bill"]
subjects: ["CORPORATIONS", "FOR-PROFIT", "CORPORATIONS", "NON-PROFIT", "FISCAL NOTES", "PRESENTED", "PUBLIC", "RATIFIED", "REVENUE DEPT.", "TAXATION", "TAXES", "CORPORATE INCOME", "TAXES", "INDIVIDUAL INCOME", "REP. CHURCH", "REP. HILL", "REP. LUEBKE", "REP. WAINWRIGHT", "CHAPTERED", "REP. CARNEY", "REP. WILKINS"]
status: "enacted"
primary_sponsors: ["Carney", "Luebke", "Wainwright"]
version_count: 4
action_count: 17
vote_count: 2
first_action: "2006-05-10"
last_action: "2006-06-21"
source: "openstates"
source_identifier: "ocd-bill/7ba96d95-e76a-454c-bdff-cfebcf84365c"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2005&BillID=H1892&votesToView=all"
source_hash: "700432bf7be72ca8240f487679b45f83e113636910fbbd3d707f6ac9abd45336"
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 1892 (2005) — 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/2005/Bills/House/PDF/H1892v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H1892v1.pdf)
3. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H1892v2.pdf)
4. **SL2006-18** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H1892v3.pdf)

## Votes

- Third Reading — **50–0** (pass) · upper
- Second Reading — **50–0** (pass) · upper

## Sponsors

- Carney — primary (person)
- Luebke — primary (person)
- Wainwright — primary (person)
- Church — cosponsor (person)
- Hill — cosponsor (person)
- Wilkins — cosponsor (person)

## Timeline

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

- **2006-06-21** Ch. SL 2006-18 `became-law`
- **2006-06-21** Signed By Gov. 6/21/2006 `executive-signature`
- **2006-06-19** Pres. To Gov. 6/16/2006 `executive-receipt`
- **2006-06-15** Ratified
- **2006-06-14** Passed 3rd Reading `passage, reading-3`
- **2006-06-13** Passed 2nd Reading `reading-2`
- **2006-06-08** Placed On Cal For 6/13/2006
- **2006-06-08** Reptd Fav `committee-passage-favorable`
- **2006-05-30** Ref To Com On Finance `referral-committee`
- **2006-05-30** Rec From House
- **2006-05-25** Passed 3rd Reading `passage, reading-3`
- **2006-05-24** Passed 2nd Reading `reading-2`
- **2006-05-23** Placed On Cal For 5/24/2006
- **2006-05-23** Cal Pursuant Rule 36(b)
- **2006-05-23** Reptd Fav `committee-passage-favorable`
- **2006-05-11** Ref To Com On Finance `referral-committee`
- **2006-05-10** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7ba96d95-e76a-454c-bdff-cfebcf84365c`. Confidence: reported (aggregated from official North Carolina legislature records).