---
type: "Bill"
title: "IRC Update."
description: "IRC Update."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2015"
identifier: "SB 726"
citation: "North Carolina SB 726 (2015)"
classification: ["bill"]
subjects: ["CORPORATIONS", "FOR-PROFIT", "CORPORATIONS", "NONPROFIT", "PRESENTED", "PUBLIC", "RATIFIED", "REVENUE DEPT.", "TAXATION", "TAXES", "CORPORATE INCOME", "TAXES", "INDIVIDUAL INCOME", "CHAPTERED"]
status: "enacted"
primary_sponsors: ["Rabon", "Rucho"]
version_count: 7
action_count: 36
vote_count: 2
first_action: "2016-04-25"
last_action: "2016-06-01"
source: "openstates"
source_identifier: "ocd-bill/69d79aa9-28e1-45cc-ab6b-f0ad88e1e060"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2015&BillID=S726&votesToView=all"
source_hash: "bf5d7e0a932e0f873a2f2110c436e47b8675a3956c48d359601caa50deaf420f"
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 726 (2015) — 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/2015/Bills/Senate/PDF/S726v0.pdf)
2. **A1: Scanned Document** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2015/6831/0/S726-A-NBC-1252)
3. **A2: ASV-144-V-3** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2015/7052/0/S726-ASV-144-V-3)
4. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S726v1.pdf)
5. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S726v2.pdf)
6. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S726v3.pdf)
7. **SL 2016-6** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S726v4.pdf)

## Votes

- C RPT Adoption — **71–39** (pass) · lower
- Conference Rpt Motion 8 To Adopt — **38–11** (pass) · upper

## Sponsors

- Rabon — primary (person)
- Rucho — primary (person)
- Tillman — cosponsor (person)

## Timeline

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

- **2016-06-01** Ch. SL 2016-6 `became-law`
- **2016-06-01** Signed by Gov. 6/1/2016 `executive-signature`
- **2016-05-31** Pres. To Gov. 05/31/2016 `executive-receipt`
- **2016-05-27** Ratified
- **2016-05-25** Ordered Enrolled
- **2016-05-25** Conf Report Adopted
- **2016-05-25** Conf Report Adopted
- **2016-05-24** Placed On Cal For 05/25/2016
- **2016-05-24** Conf Com Reported
- **2016-05-24** Placed On Cal For 05/25/2016
- **2016-05-24** Conf Com Reported
- **2016-05-16** Conf Com Appointed
- **2016-05-11** Conf Com Appointed
- **2016-05-10** Fail Concur In H Amend S726v2
- **2016-05-05** Placed On Cal For 05/10/2016
- **2016-05-05** Regular Message Received For Concurrence in H Amend
- **2016-05-05** Regular Message Sent To Senate
- **2016-05-04** Passed 3rd Reading `passage, reading-3`
- **2016-05-04** Amend Adopted A2 `amendment-passage`
- **2016-05-04** Amend Failed A1 `amendment-failure`
- **2016-05-03** Passed 2nd Reading `reading-2`
- **2016-05-03** Added to Calendar
- **2016-05-03** Cal Pursuant Rule 36(b)
- **2016-05-03** Reptd Fav `committee-passage-favorable`
- **2016-05-02** Ref To Com On Finance `referral-committee`
- **2016-05-02** Passed 1st Reading `reading-1`
- **2016-05-02** Regular Message Received From Senate
- **2016-05-02** Regular Message Sent To House
- **2016-04-28** Engrossed
- **2016-04-28** Passed 3rd Reading `passage, reading-3`
- **2016-04-27** Passed 2nd Reading `reading-2`
- **2016-04-27** Amend Adopted A1 `amendment-passage`
- **2016-04-26** Reptd Fav `committee-passage-favorable`
- **2016-04-26** Ref To Com On Finance `referral-committee`
- **2016-04-26** Passed 1st Reading `reading-1`
- **2016-04-25** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/69d79aa9-28e1-45cc-ab6b-f0ad88e1e060`. Confidence: reported (aggregated from official North Carolina legislature records).