---
type: "Bill"
title: "Extend Farmers/Fishermen Tax Filing Deadline."
description: "Extend Farmers/Fishermen Tax Filing Deadline."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2021"
identifier: "HB 797"
citation: "North Carolina HB 797 (2021)"
classification: ["bill"]
subjects: ["AGRICULTURE", "CHAPTERED", "COASTAL RESOURCES", "CORPORATE INCOME", "CORPORATIONS", "COUNTIES", "COUNTY COMMISSIONERS", "DEEDS", "FISHERIES", "FOR-PROFIT", "INDIVIDUAL INCOME", "LOCAL GOVERNMENT", "PRESENTED", "PROPERTY", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "TAX REFUNDS", "TAX RETURNS", "TAXATION", "TAXES", "TAXES", "TAXES", "TITLE CHANGE"]
status: "enacted"
primary_sponsors: ["D. Hall", "Stevens"]
version_count: 6
action_count: 42
vote_count: 2
first_action: "2021-05-03"
last_action: "2022-02-24"
source: "openstates"
source_identifier: "ocd-bill/318dc79d-1a0b-45ca-9493-84cd9cf21a28"
source_url: "https://www.ncleg.gov/BillLookUp/2021/H797"
source_hash: "53ffeea2ba50bbbb712bfea3d2775aba0efc98b25950ff0eddd45f097ea7e9cb"
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 797 (2021) — Extend Farmers/Fishermen Tax Filing Deadline.

## 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/H797v0.pdf)
2. **Edition 1** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H797v1.pdf)
3. **Edition 2** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H797v2.pdf)
4. **Edition 3** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H797v3.pdf)
5. **Ratified** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H797v4.pdf)
6. **SL 2022-5** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/House/PDF/H797v5.pdf)

## Votes

- Conference Rpt Motion 8 To Adopt — **44–0** (pass) · upper
- C RPT Adoption — **120–0** (pass) · lower

## Sponsors

- D. Hall — primary (person)
- Stevens — primary (person)
- Carter — cosponsor (person)
- Goodwin — cosponsor (person)
- Kidwell — cosponsor (person)
- Warren — cosponsor (person)
- Willis — cosponsor (person)
- Wray — cosponsor (person)

## Timeline

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

- **2022-02-24** Ch. SL 2022-5 `became-law`
- **2022-02-24** Signed by Gov. 2/24/2022 `executive-signature`
- **2022-02-17** Pres. To Gov. 2/17/2022 `executive-receipt`
- **2022-02-17** Ratified
- **2022-02-17** Ordered Enrolled
- **2022-02-17** Conf Report Adopted
- **2022-02-17** Placed on Today's Calendar
- **2022-02-17** Conf Com Reported
- **2022-02-17** Conf Report Adopted
- **2022-02-17** Added to Calendar
- **2022-02-17** Conf Com Reported
- **2022-02-17** Conferees Reappointed
- **2022-02-17** Conf Com Dismissed
- **2021-09-23** Conf Com Appointed
- **2021-09-23** Conf Com Appointed
- **2021-09-23** Failed Concur In S Com Sub
- **2021-09-22** Placed On Cal For 09/23/2021
- **2021-09-22** Cal Pursuant 36(b)
- **2021-09-22** Special Message Received For Concurrence in S Com Sub
- **2021-09-22** Special Message Sent To House
- **2021-09-22** Passed 3rd Reading `passage, reading-3`
- **2021-09-22** Passed 2nd Reading `reading-2`
- **2021-09-21** Reptd Fav `committee-passage-favorable`
- **2021-08-10** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2021-08-10** Com Substitute Adopted
- **2021-08-10** Reptd Fav Com Substitute `committee-passage-favorable`
- **2021-06-14** Re-ref to State and Local Government. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2021-06-14** Withdrawn From Com
- **2021-05-11** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2021-05-11** Passed 1st Reading `reading-1`
- **2021-05-11** Regular Message Received From House
- **2021-05-11** Regular Message Sent To Senate
- **2021-05-10** Passed 3rd Reading `passage, reading-3`
- **2021-05-10** Passed 2nd Reading `reading-2`
- **2021-05-06** Placed On Cal For 05/10/2021
- **2021-05-06** Cal Pursuant Rule 36(b)
- **2021-05-06** Reptd Fav `committee-passage-favorable`
- **2021-05-06** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2021-05-06** Reptd Fav Com Substitute `committee-passage-favorable`
- **2021-05-04** Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House `referral-committee`
- **2021-05-04** Passed 1st Reading `reading-1`
- **2021-05-03** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/318dc79d-1a0b-45ca-9493-84cd9cf21a28`. Confidence: reported (aggregated from official North Carolina legislature records).