---
type: "Bill"
title: "Tax Simplification and Reduction Act."
description: "Tax Simplification and Reduction Act."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2013"
identifier: "HB 998"
citation: "North Carolina HB 998 (2013)"
classification: ["bill"]
subjects: ["AGRICULTURE", "AVIATION", "COMMERCE", "COMMITTEES", "CORPORATIONS", "FOR-PROFIT", "CORPORATIONS", "NONPROFIT", "ENTERTAINMENT INDUSTRY", "FOODS & BEVERAGES", "FUELS", "HOUSING", "INFRASTRUCTURE", "PRESENTED", "PUBLIC", "RACING", "RATIFIED", "REPORTS", "RETAILING", "REVENUE LAWS STUDY COMM.", "SESSION LAWS", "SPORTS", "STUDIES", "TAX CREDITS", "TAX DEDUCTIONS", "TAX REFUNDS", "TAX RETURNS", "TAXATION", "TAXES", "CORPORATE INCOME", "TAXES", "EXCISE", "TAXES", "FRANCHISE", "TAXES", "INDIVIDUAL INCOME", "TAXES", "SALES & USE", "TOBACCO", "TRANSPORTATION", "UTILITIES", "CHAPTERED", "CASH CROPS"]
status: "enacted"
primary_sponsors: ["Lewis", "Moffitt", "Setzer"]
version_count: 10
action_count: 56
vote_count: 2
first_action: "2013-04-17"
last_action: "2013-07-23"
source: "openstates"
source_identifier: "ocd-bill/e3bbe05f-62d5-4353-bc93-2690233108cc"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2013&BillID=H998&votesToView=all"
source_hash: "964ba8fc7bbf07dbc0b468abfeb0ebdc1731de89c22d87df885596bcd73b10b7"
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 998 (2013) — Tax Simplification and Reduction Act.

## 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/2013/Bills/House/PDF/H998v0.pdf)
2. **A1: Scanned Document** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2013/6618/0/H998-A-NBC-444)
3. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H998v1.pdf)
4. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H998v2.pdf)
5. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H998v3.pdf)
6. **Edition 4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H998v4.pdf)
7. **Edition 5** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H998v5.pdf)
8. **Edition 6** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H998v6.pdf)
9. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H998v7.pdf)
10. **SL2013-316** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/House/PDF/H998v8.pdf)

## Votes

- Conference Rpt Motion 8 To Adopt Third Reading — **32–17** (pass) · upper
- R3 Ruled Mat'l C RPT Adopted — **77–36** (pass) · lower

## Sponsors

- Lewis — primary (person)
- Moffitt — primary (person)
- Setzer — primary (person)
- Szoka — cosponsor (person)

## Timeline

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

- **2013-07-23** Ch. SL 2013-316 `became-law`
- **2013-07-23** Signed by Gov. 7/23/2013 `executive-signature`
- **2013-07-17** Pres. To Gov. 7/17/2013 `executive-receipt`
- **2013-07-17** Ratified
- **2013-07-17** Ordered Enrolled
- **2013-07-17** Conf Report Adopted 3rd
- **2013-07-17** Conf Report Adopted 3rd
- **2013-07-16** Conf Report Adopted 2nd
- **2013-07-16** Conf Report Adopted 2nd
- **2013-07-15** Placed On Cal For 07/16/2013
- **2013-07-15** Ruled Material
- **2013-07-15** Conf Com Reported
- **2013-07-15** Placed On Cal For 07/16/2013
- **2013-07-15** Conf Com Reported
- **2013-07-15** Conf Com Appointed
- **2013-07-15** Conf Com Appointed
- **2013-07-15** Failed Concur In S Com Sub
- **2013-07-15** Added to Calendar
- **2013-07-15** Withdrawn From Com
- **2013-07-09** Ref To Com On Finance `referral-committee`
- **2013-07-09** Ruled Material
- **2013-07-09** Rec To Concur S Com Sub
- **2013-07-09** Rec From Senate
- **2013-07-09** Withdrawn From Senate Clerk's Office
- **2013-07-03** Held in Senate Clerk's Office
- **2013-07-03** Engrossed
- **2013-07-03** Passed 3rd Reading `passage, reading-3`
- **2013-07-02** Passed 2nd Reading `reading-2`
- **2013-07-02** Amend Adopted A1 `amendment-passage`
- **2013-07-01** Com Substitute Adopted
- **2013-07-01** Reptd Fav Com Substitute `committee-passage-favorable`
- **2013-06-19** Re-ref Com On Finance `referral-committee`
- **2013-06-19** Withdrawn From Cal
- **2013-06-18** Placed On Cal For 06/19/2013
- **2013-06-18** Withdrawn From Cal
- **2013-06-13** Placed On Cal For 06/18/2013
- **2013-06-13** Passed 2nd Reading `reading-2`
- **2013-06-13** Amend Failed A1 `amendment-failure`
- **2013-06-12** Com Substitute Adopted
- **2013-06-12** Reptd Fav Com Substitute `committee-passage-favorable`
- **2013-06-10** Ref To Com On Finance `referral-committee`
- **2013-06-10** Passed 1st Reading `reading-1`
- **2013-06-10** Rec From House
- **2013-06-10** Passed 3rd Reading `passage, reading-3`
- **2013-06-07** Passed 2nd Reading `reading-2`
- **2013-06-07** Amend Tabled A3
- **2013-06-07** Amend Tabled A2
- **2013-06-07** Amend Tabled A1
- **2013-06-06** Placed On Cal For 06/07/2013
- **2013-06-06** Cal Pursuant Rule 36(b)
- **2013-06-06** Reptd Fav Com Sub 2 `committee-passage-favorable`
- **2013-06-04** Re-ref Com On Appropriations `referral-committee`
- **2013-06-04** Reptd Fav Com Substitute `committee-passage-favorable`
- **2013-04-18** Ref To Com On Finance `referral-committee`
- **2013-04-18** Passed 1st Reading `reading-1`
- **2013-04-17** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e3bbe05f-62d5-4353-bc93-2690233108cc`. Confidence: reported (aggregated from official North Carolina legislature records).