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---
type: "Bill"
title: "IRC Update/Motor Fuel Tax Changes."
description: "IRC Update/Motor Fuel Tax Changes."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2015"
identifier: "SB 20"
citation: "North Carolina SB 20 (2015)"
classification: ["bill"]
subjects: ["CORPORATIONS", "FOR-PROFIT", "CORPORATIONS", "NONPROFIT", "FUELS", "PRESENTED", "PUBLIC", "RATIFIED", "TAX DEDUCTIONS", "TAX RETURNS", "TAXATION", "TAXES", "CORPORATE INCOME", "TAXES", "EXCISE", "TAXES", "FUEL", "TAXES", "INDIVIDUAL INCOME", "CHAPTERED"]
status: "enacted"
primary_sponsors: ["Rabon", "Rucho"]
version_count: 11
action_count: 51
vote_count: 2
first_action: "2015-02-03"
last_action: "2015-03-31"
source: "openstates"
source_identifier: "ocd-bill/f7ed5937-dd8c-4b84-bc83-3d91c3cf173e"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2015&BillID=S20&votesToView=all"
source_hash: "e82800b7bcec53d9c2d22bc3a44cf811ae416ab954fb096021f2c9f21334937c"
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 SB 20 (2015) — IRC Update/Motor Fuel Tax Changes.
## 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/2015/Bills/Senate/PDF/S20v0.pdf)
2. **A1: ASV-21-V-1** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2015/670/0/S20-ASV-21-V-1)
3. **A2: AML-4-V-1** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2015/272/0/S20-AML-4-V-1)
4. **A3: ASV-22-V-1** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2015/739/0/S20-ASV-22-V-1)
5. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S20v1.pdf)
6. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S20v2.pdf)
7. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S20v3.pdf)
8. **Edition 4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S20v4.pdf)
9. **Edition 5** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S20v5.pdf)
10. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S20v6.pdf)
11. **SL2015-2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2015/Bills/Senate/PDF/S20v7.pdf)
## Votes
- R3 Ruled Mat'l C RPT Adoption — **7939** (pass) · lower
- Conference Rpt Motion 8 To Adopt Third Reading — **418** (pass) · upper
## Sponsors
- Rabon — primary (person)
- Rucho — primary (person)
- Tillman — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2015-03-31** Ch. SL 2015-2 `became-law`
- **2015-03-31** Signed by Gov. 3/31/2015 `executive-signature`
- **2015-03-31** Pres. To Gov. 03/31/2015 `executive-receipt`
- **2015-03-31** Ratified
- **2015-03-31** Ordered Enrolled
- **2015-03-31** Conf Report Adopted 3rd
- **2015-03-31** Conf Report Adopted 3rd
- **2015-03-30** Conf Report Adopted 2nd
- **2015-03-30** Conf Report Adopted 2nd
- **2015-03-26** Placed On Cal For 03/30/2015
- **2015-03-26** Ruled Material
- **2015-03-26** Conf Com Reported
- **2015-03-26** Conf Held As Material
- **2015-03-26** Conf Com Reported
- **2015-03-11** Conf Com Appointed
- **2015-03-10** Conf Com Appointed
- **2015-03-09** Failed Concur In H Com Sub
- **2015-03-09** Placed on Today's Calendar
- **2015-03-09** Special Message Received For Concurrence in H Com Sub
- **2015-03-05** Special Message Sent To Senate
- **2015-03-05** Ordered Engrossed
- **2015-03-05** Passed 3rd Reading `passage, reading-3`
- **2015-03-05** Amend Adopted A3 `amendment-passage`
- **2015-03-04** Passed 2nd Reading `reading-2`
- **2015-03-04** Amend Failed A2 `amendment-failure`
- **2015-03-04** Amend Adopted A1 `amendment-passage`
- **2015-03-03** Placed On Cal For 03/04/2015
- **2015-03-03** Cal Pursuant Rule 36(b)
- **2015-03-03** Reptd Fav `committee-passage-favorable`
- **2015-03-03** Re-ref Com On Appropriations `referral-committee`
- **2015-03-03** Reptd Fav Com Substitute `committee-passage-favorable`
- **2015-02-18** Serial Referral To Appropriations Added
- **2015-02-18** Ref To Com On Finance `referral-committee`
- **2015-02-18** Passed 1st Reading `reading-1`
- **2015-02-18** Regular Message Received From Senate
- **2015-02-18** Regular Message Sent To House
- **2015-02-12** Engrossed
- **2015-02-12** Passed 3rd Reading `passage, reading-3`
- **2015-02-11** Passed 2nd Reading `reading-2`
- **2015-02-11** Amend Tabled A3
- **2015-02-11** Amend Failed A1 `amendment-failure`
- **2015-02-11** Amend Adopted A2 `amendment-passage`
- **2015-02-10** Reptd Fav `committee-passage-favorable`
- **2015-02-10** Re-ref Com On Appropriations/Base Budget `referral-committee`
- **2015-02-10** Com Substitute Adopted
- **2015-02-10** Reptd Fav Com Substitute `committee-passage-favorable`
- **2015-02-04** Re-ref to Finance. If fav, re-ref to Appropriations/Base Budget `referral-committee`
- **2015-02-04** Withdrawn From Com
- **2015-02-04** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2015-02-04** Passed 1st Reading `reading-1`
- **2015-02-03** Filed `introduction`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f7ed5937-dd8c-4b84-bc83-3d91c3cf173e`. Confidence: reported (aggregated from official North Carolina legislature records).