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---
type: "Bill"
title: "IRC Update."
description: "IRC Update."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2011"
identifier: "HB 124"
citation: "North Carolina HB 124 (2011)"
classification: ["bill"]
subjects: ["PRESENTED", "PUBLIC", "RATIFIED", "REVENUE DEPT.", "TAXATION", "REP. BRUBAKER", "REP. HOWARD", "REP. SETZER", "REP. STARNES", "CHAPTERED"]
status: "enacted"
primary_sponsors: ["Brubaker", "Howard", "Starnes"]
version_count: 5
action_count: 19
vote_count: 2
first_action: "2011-02-16"
last_action: "2011-03-21"
source: "openstates"
source_identifier: "ocd-bill/2a9a1bb5-d26c-4a0e-9177-1faceda4293f"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2011&BillID=H124&votesToView=all"
source_hash: "6d706e77b387e86bd49c8a37f0a23832dcaf7a881f592dca991a73020bbcc8f9"
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 124 (2011) — IRC Update.
## 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/2011/Bills/House/PDF/H124v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H124v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H124v2.pdf)
4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H124v3.pdf)
5. **SL2011-5** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H124v4.pdf)
## Votes
- Amendment 1 — **2327** (fail) · upper
- THIRD READING — **500** (pass) · upper
## Sponsors
- Brubaker — primary (person)
- Howard — primary (person)
- Starnes — primary (person)
- Dockham — cosponsor (person)
- Folwell — cosponsor (person)
- Setzer — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2011-03-21** Ch. SL 2011-5 `became-law`
- **2011-03-21** Signed By Gov. 3/17/2011 `executive-signature`
- **2011-03-15** Pres. To Gov. 3/15/2011 `executive-receipt`
- **2011-03-14** Ratified
- **2011-03-10** Passed 3rd Reading `passage, reading-3`
- **2011-03-09** Passed 2nd Reading `reading-2`
- **2011-03-09** Amend Failed 1 `amendment-failure`
- **2011-03-08** Reptd Fav `committee-passage-favorable`
- **2011-03-03** Ref To Com On Finance `referral-committee`
- **2011-03-03** Passed 1st Reading `reading-1`
- **2011-03-03** Rec From House
- **2011-03-02** Passed 3rd Reading `passage, reading-3`
- **2011-03-01** Passed 2nd Reading `reading-2`
- **2011-02-28** Placed On Cal For 3/1/2011
- **2011-02-24** Cal Pursuant Rule 36(b)
- **2011-02-24** Reptd Fav Com Substitute `committee-passage-favorable`
- **2011-02-17** Ref To Com On Finance `referral-committee`
- **2011-02-17** Passed 1st Reading `reading-1`
- **2011-02-16** Filed `introduction`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2a9a1bb5-d26c-4a0e-9177-1faceda4293f`. Confidence: reported (aggregated from official North Carolina legislature records).