---
type: "Bill"
title: "Revenue Laws Technical, Clarifying, and Administrative Changes."
description: "Revenue Laws Technical, Clarifying, and Administrative Changes."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2023"
identifier: "HB 228"
citation: "North Carolina HB 228 (2023)"
classification: ["bill"]
subjects: ["CHAPTERED", "COMMERCE", "CORPORATE INCOME", "CORPORATIONS", "CORPORATIONS", "DEBTOR & CREDITOR", "DEFINITIONS", "DHHS", "DMV", "EXCISE", "FEES", "FINES & PENALTIES", "FOOD SERVICES", "FOODS & BEVERAGES", "FOR-PROFIT", "FUEL", "FUELS", "HEALTH", "HEALTH SERVICES", "HOSPITALS", "INDIVIDUAL INCOME", "INSURANCE", "LICENSE PLATES", "LICENSES & PERMITS", "MEDICAID", "MOTOR VEHICLES", "NGOS", "NONPROFIT", "PARTNERSHIPS", "PERSONNEL", "POVERTY", "PRESENTED", "PROPERTY", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "RECORDS", "RETAILING", "SALES & USE", "SESSION LAWS", "SOCIAL SERVICES", "SPORTS", "STATUTE OF LIMITATIONS", "TAX COLLECTION", "TAX CREDITS", "TAX RETURNS", "TAXATION", "TAXES", "TAXES", "TAXES", "TAXES", "TAXES", "TAXES", "TOBACCO", "TOBACCO PRODUCTS", "TRUCKS"]
status: "enacted"
primary_sponsors: ["Bradford", "Kidwell", "Setzer"]
version_count: 12
action_count: 46
vote_count: 1
first_action: "2023-02-28"
last_action: "2024-07-01"
source: "openstates"
source_identifier: "ocd-bill/f38b3ba4-64ba-40b9-9d15-5a3cdeecd558"
source_url: "https://www.ncleg.gov/BillLookUp/2023/H228"
source_hash: "f84181ff90cd69bc05d5197c8950f41379add4fdb0e1870ed225f48a2824cd81"
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 228 (2023) — Revenue Laws Technical, Clarifying, and Administrative Changes.

## 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/2023/Bills/House/PDF/H228v0.pdf)
2. **A1: ASV-68-V-1** (committee substitute) — [source](https://webservices.ncleg.gov/ViewBillDocument/2023/8558/0/H228-ASV-68-V-1)
3. **A1: ASV-72-V-1** (committee substitute) — [source](https://webservices.ncleg.gov/ViewBillDocument/2023/8905/0/H228-ASV-72-V-1)
4. **A2: ABAF-42-V-5** (committee substitute) — [source](https://webservices.ncleg.gov/ViewBillDocument/2023/9043/0/H228-ABAF-42-V-5)
5. **Edition 1** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/House/PDF/H228v1.pdf)
6. **Edition 2** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/House/PDF/H228v2.pdf)
7. **Edition 3** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/House/PDF/H228v3.pdf)
8. **Edition 4** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/House/PDF/H228v4.pdf)
9. **Edition 5** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/House/PDF/H228v5.pdf)
10. **Edition 6** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/House/PDF/H228v6.pdf)
11. **Ratified** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/House/PDF/H228v7.pdf)
12. **SL 2024-28** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2023/Bills/House/PDF/H228v8.pdf)

## Votes

- R3 Ruled Mat'l M11 Concur — **110–0** (pass) · lower

## Sponsors

- Bradford — primary (person)
- Kidwell — primary (person)
- Setzer — primary (person)
- Wray — cosponsor (person)

## Timeline

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

- **2024-07-01** Ch. SL 2024-28 `became-law`
- **2024-07-01** Signed by Gov. 7/1/2024 `executive-signature`
- **2024-06-28** Pres. To Gov. 6/28/2024 `executive-receipt`
- **2024-06-28** Ratified
- **2024-06-27** Ordered Enrolled
- **2024-06-27** Concurred On 3rd Reading
- **2024-06-26** Concurred On 2nd Reading
- **2024-06-24** Placed On Cal For 06/26/2024
- **2024-06-24** Cal Pursuant 36(b)
- **2024-06-24** Ruled Material
- **2024-06-20** Special Message Received For Concurrence in S Com Sub
- **2024-06-20** Special Message Sent To House
- **2024-06-20** Engrossed
- **2024-06-20** Passed 3rd Reading `passage, reading-3`
- **2024-06-20** Amend Adopted A2 `amendment-passage`
- **2024-06-18** Placed On Cal For 06/20/2024
- **2024-06-18** Passed 2nd Reading `reading-2`
- **2024-06-18** Amend Adopted A1 `amendment-passage`
- **2024-06-17** Reptd Fav `committee-passage-favorable`
- **2024-06-11** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2024-06-11** Com Substitute Adopted
- **2024-06-11** Reptd Fav Com Substitute `committee-passage-favorable`
- **2024-06-06** Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2024-06-06** Withdrawn From Com
- **2024-06-06** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2024-06-06** Passed 1st Reading `reading-1`
- **2024-06-06** Regular Message Received From House
- **2024-06-06** Regular Message Sent To Senate
- **2024-06-05** Ordered Engrossed
- **2024-06-05** Passed 3rd Reading `passage, reading-3`
- **2024-05-30** Placed On Cal For 06/05/2024
- **2024-05-30** Withdrawn From Cal
- **2024-05-28** Placed On Cal For 06/04/2024
- **2024-05-28** Withdrawn From Cal
- **2024-05-22** Placed On Cal For 05/29/2024
- **2024-05-22** Passed 2nd Reading `reading-2`
- **2024-05-22** Amend Adopted A1 `amendment-passage`
- **2024-05-22** Added to Calendar
- **2024-05-22** Cal Pursuant Rule 36(b)
- **2024-05-22** Reptd Fav Com Sub 2 `committee-passage-favorable`
- **2024-05-15** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2024-05-15** Ruled Material
- **2024-05-15** Reptd Fav Com Substitute `committee-passage-favorable`
- **2023-03-02** Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House `referral-committee`
- **2023-03-02** Passed 1st Reading `reading-1`
- **2023-02-28** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f38b3ba4-64ba-40b9-9d15-5a3cdeecd558`. Confidence: reported (aggregated from official North Carolina legislature records).