NC H423

Allows North Carolina taxpayers entitled to an income tax refund to voluntarily contribute all or part of their refund to the Conservation Grant Fund for land, water, and natural resource protection.

Requires the Department of Revenue to provide space and language on income tax forms for taxpayers to elect this contribution.

Makes the taxpayer's election irrevocable once the income tax return is filed.

Directs the Secretary of Revenue to transmit contributions to the State Treasurer for credit to the Conservation Grant Fund established under G.S. 113A-232.

Effective for taxable years beginning on or after January 1, 2017.