NC S213

Excludes military pay from North Carolina state income tax for active service members who are state residents but stationed outside North Carolina due to military orders.

Applies only when service members are absent from the state solely due to military reassignment to a permanent duty station located outside North Carolina.

Modifies G.S. 105-153.4(a) to define "North Carolina taxable income" to exclude qualifying military compensation.

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