---
type: "Bill"
title: "S Corp Income Tax Adjustments."
description: "S Corp Income Tax Adjustments."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2005"
identifier: "HB 1898"
citation: "North Carolina HB 1898 (2005)"
classification: ["bill"]
subjects: ["CORPORATIONS", "FOR-PROFIT", "FISCAL NOTES", "INVESTMENTS", "PUBLIC", "RATIFIED", "SECURITIES", "TAXATION", "TAXES", "CORPORATE INCOME", "TAXES", "INDIVIDUAL INCOME", "TAXES", "INTANGIBLE", "REP. CHURCH", "REP. HILL", "REP. LUEBKE", "REP. MCCOMAS", "REP. WAINWRIGHT", "CHAPTERED", "REP. CARNEY", "REP. WILKINS"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 19
vote_count: 2
first_action: "2006-05-10"
last_action: "2006-06-21"
source: "openstates"
source_identifier: "ocd-bill/38d5bc53-7659-43b5-9832-024c3d0fafaa"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2005&BillID=H1898&votesToView=all"
source_hash: "ed6f4770aadc0c03d55c16d9d97349715256550ae452a6a5ec1831d3af746fab"
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 1898 (2005) — S Corp Income Tax Adjustments.

## 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/H1898v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H1898v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H1898v2.pdf)
4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H1898v3.pdf)
5. **SL2006-17** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/House/PDF/H1898v4.pdf)

## Votes

- Second Reading — **50–0** (pass) · upper
- Third Reading — **47–0** (pass) · upper

## Sponsors

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

## Timeline

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

- **2006-06-21** Ch. SL 2006-17 `became-law`
- **2006-06-21** Signed By Gov. 6/21/2006 `executive-signature`
- **2006-06-20** Pres. To Gov. 6/20/2006 `executive-receipt`
- **2006-06-19** Ratified
- **2006-06-15** Passed 3rd Reading `passage, reading-3`
- **2006-06-14** Passed 2nd Reading `reading-2`
- **2006-06-13** Placed On Cal For 6/14/2006
- **2006-06-13** Withdrawn From Cal
- **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 Com Substitute `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/38d5bc53-7659-43b5-9832-024c3d0fafaa`. Confidence: reported (aggregated from official North Carolina legislature records).