NC S385

Exempts documents submitted to the North Carolina Community College System's Small Business Center Network from public records disclosure, including counseling requests and technical assistance materials.

Exempts documents submitted to The University of North Carolina's Small Business and Technology Development Centers from public records disclosure, including counseling requests and assistance materials.

Exempts financial statements submitted to the Department of Commerce by private companies or individuals seeking assistance from public records disclosure.

Allows owners of pass-through entities claiming tax credits under Article 3j to treat some or all of the claimed credit as a tax payment made by or on behalf of the taxpayer.

Effective for tax credits on or after January 1, 2011; remaining provisions effective upon enactment on June 24, 2011.