---
type: "Bill"
title: "Modify Builders Inventory Tax Exclusion."
description: "Modify Builders Inventory Tax Exclusion."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2021"
identifier: "HB 273"
citation: "North Carolina HB 273 (2021)"
classification: ["bill"]
subjects: ["CHAPTERED", "CONSTRUCTION", "CONSTRUCTION INDUSTRY", "PRESENTED", "PROPERTY", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "TAXATION", "TAXES"]
status: "enacted"
primary_sponsors: ["Bradford", "Potts", "Zenger"]
version_count: 6
action_count: 34
vote_count: 2
first_action: "2021-03-11"
last_action: "2021-08-23"
source: "openstates"
source_identifier: "ocd-bill/fb31934a-0a94-4f7d-90ee-e20f77bd9435"
source_url: "https://www.ncleg.gov/BillLookUp/2021/H273"
source_hash: "ac1476139352d89168498b0736dccad2b19dadb6905a6f308c47cb4dbd43af22"
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 273 (2021) — Modify Builders Inventory Tax Exclusion.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H273v0.pdf)
2. **Edition 1** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H273v1.pdf)
3. **Edition 2** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H273v2.pdf)
4. **Edition 3** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H273v3.pdf)
5. **Ratified** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H273v4.pdf)
6. **SL 2021-113** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H273v5.pdf)

## Votes

- M11 Concur — **105–1** (pass) · lower
- Second Reading — **40–0** (pass) · upper

## Sponsors

- Bradford — primary (person)
- Potts — primary (person)
- Zenger — primary (person)
- Adams — cosponsor (person)
- Arp — cosponsor (person)
- Autry — cosponsor (person)
- Brody — cosponsor (person)
- Brown — cosponsor (person)
- Carter — cosponsor (person)
- Clampitt — cosponsor (person)
- Clemmons — cosponsor (person)
- Elmore — cosponsor (person)
- Everitt — cosponsor (person)
- Gill — cosponsor (person)
- Hanig — cosponsor (person)
- Hardister — cosponsor (person)
- Hastings — cosponsor (person)
- John — cosponsor (person)
- Johnson — cosponsor (person)
- K. Baker — cosponsor (person)
- Majeed — cosponsor (person)
- McElraft — cosponsor (person)
- McNeely — cosponsor (person)
- McNeill — cosponsor (person)
- Meyer — cosponsor (person)
- Pickett — cosponsor (person)
- Pittman — cosponsor (person)
- Richardson — cosponsor (person)
- Riddell — cosponsor (person)
- Strickland — cosponsor (person)
- Szoka — cosponsor (person)
- Terry — cosponsor (person)
- Tyson — cosponsor (person)
- Warren — cosponsor (person)
- Watford — cosponsor (person)
- Wheatley — cosponsor (person)
- White — cosponsor (person)
- Willingham — cosponsor (person)
- Winslow — cosponsor (person)
- Wray — cosponsor (person)
- Zachary — cosponsor (person)

## Timeline

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

- **2021-08-23** Ch. SL 2021-113 `became-law`
- **2021-08-23** Signed by Gov. 8/23/2021 `executive-signature`
- **2021-08-17** Pres. To Gov. 8/17/2021 `executive-receipt`
- **2021-08-16** Ratified
- **2021-08-12** Ordered Enrolled
- **2021-08-12** Concurred In S Com Sub `amendment-passage`
- **2021-08-12** Added to Calendar
- **2021-08-12** Cal Pursuant 36(b)
- **2021-08-11** Regular Message Received For Concurrence in S Com Sub
- **2021-08-11** Regular Message Sent To House
- **2021-08-10** Passed 3rd Reading `passage, reading-3`
- **2021-08-10** Passed 2nd Reading `reading-2`
- **2021-08-09** Reptd Fav `committee-passage-favorable`
- **2021-07-21** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2021-07-21** Com Substitute Adopted
- **2021-07-21** Reptd Fav Com Substitute `committee-passage-favorable`
- **2021-07-14** Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2021-07-14** Withdrawn From Com
- **2021-05-06** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2021-05-06** Passed 1st Reading `reading-1`
- **2021-05-06** Regular Message Received From House
- **2021-05-06** Regular Message Sent To Senate
- **2021-05-05** Passed 3rd Reading `passage, reading-3`
- **2021-05-05** Passed 2nd Reading `reading-2`
- **2021-05-04** Placed On Cal For 05/05/2021
- **2021-05-04** Cal Pursuant Rule 36(b)
- **2021-05-04** Reptd Fav `committee-passage-favorable`
- **2021-04-29** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2021-04-29** Reptd Fav Com Substitute `committee-passage-favorable`
- **2021-04-01** Re-ref Com On Finance `referral-committee`
- **2021-04-01** Reptd Fav `committee-passage-favorable`
- **2021-03-15** Ref to the Com on Local Government - Land Use, Planning and Development, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House `referral-committee`
- **2021-03-15** Passed 1st Reading `reading-1`
- **2021-03-11** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fb31934a-0a94-4f7d-90ee-e20f77bd9435`. Confidence: reported (aggregated from official North Carolina legislature records).