---
type: "Bill"
title: "COVID-19 Related Tax Changes/Unemployment Insurance Technical Correction."
description: "COVID-19 Related Tax Changes/Unemployment Insurance Technical Correction."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2021"
identifier: "HB 279"
citation: "North Carolina HB 279 (2021)"
classification: ["bill"]
subjects: ["ALCOHOLIC BEVERAGES", "CHAPTERED", "COMMERCE", "CORPORATE INCOME", "CORPORATIONS", "CORPORATIONS", "DISTILLERIES", "EXCISE", "FINES & PENALTIES", "FOR-PROFIT", "FUELS", "INDIVIDUAL INCOME", "LICENSES & PERMITS", "LIQUOR", "LOCAL GOVERNMENT", "LOCAL ORDINANCES", "MANUFACTURING", "NONPROFIT", "PRESENTED", "PROPERTY", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "RETAILING", "REVENUE DEPT.", "SALES & USE", "SHIPPING", "STORAGE SYSTEMS", "STORAGE TANKS", "SURETY & FIDELITY", "TAX EXEMPTIONS", "TAX WITHHOLDING", "TAXATION", "TAXES", "TAXES", "TAXES", "TAXES", "TAXES", "TITLE CHANGE", "TOBACCO", "TOBACCO PRODUCTS"]
status: "enacted"
primary_sponsors: ["Bradford", "Howard", "Szoka"]
version_count: 5
action_count: 27
vote_count: 2
first_action: "2021-03-11"
last_action: "2021-04-27"
source: "openstates"
source_identifier: "ocd-bill/1fecf1bb-aaec-4dbe-9b0c-3b7e61fef2b9"
source_url: "https://www.ncleg.gov/BillLookUp/2021/H279"
source_hash: "bc5a9544ab5d50f089385bf7c6ea8408ee8bd4b1bf032759e9bbfc186e747846"
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 279 (2021) — COVID-19 Related Tax Changes/Unemployment Insurance Technical Correction.

## 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/H279v0.pdf)
2. **Edition 1** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H279v1.pdf)
3. **Edition 2** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H279v2.pdf)
4. **Ratified** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H279v3.pdf)
5. **SL 2021-16** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H279v4.pdf)

## Votes

- Third Reading — **49–0** (pass) · upper
- Second Reading — **47–0** (pass) · upper

## Sponsors

- Bradford — primary (person)
- Howard — primary (person)
- Szoka — primary (person)
- Carter — cosponsor (person)
- Goodwin — cosponsor (person)
- McNeely — cosponsor (person)
- Setzer — cosponsor (person)
- Warren — cosponsor (person)
- Willingham — cosponsor (person)
- Wray — cosponsor (person)

## Timeline

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

- **2021-04-27** Ch. SL 2021-16 `became-law`
- **2021-04-27** Signed by Gov. 4/27/2021 `executive-signature`
- **2021-04-27** Pres. To Gov. 4/27/2021 `executive-receipt`
- **2021-04-27** Ratified
- **2021-04-27** Ordered Enrolled
- **2021-04-27** Passed 3rd Reading `passage, reading-3`
- **2021-04-26** Passed 2nd Reading `reading-2`
- **2021-04-22** Reptd Fav `committee-passage-favorable`
- **2021-04-21** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2021-04-21** Reptd Fav `committee-passage-favorable`
- **2021-04-19** Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2021-04-19** Withdrawn From Com
- **2021-04-19** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2021-04-19** Passed 1st Reading `reading-1`
- **2021-04-19** Regular Message Received From House
- **2021-04-16** Regular Message Sent To Senate
- **2021-04-15** Passed 3rd Reading `passage, reading-3`
- **2021-04-14** Passed 2nd Reading `reading-2`
- **2021-04-13** Placed On Cal For 04/14/2021
- **2021-04-13** Cal Pursuant Rule 36(b)
- **2021-04-13** Reptd Fav `committee-passage-favorable`
- **2021-04-13** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2021-04-13** Ruled Material
- **2021-04-13** Reptd Fav Com Substitute `committee-passage-favorable`
- **2021-03-15** Ref to the Com on 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/1fecf1bb-aaec-4dbe-9b0c-3b7e61fef2b9`. Confidence: reported (aggregated from official North Carolina legislature records).