NC S654

Creates the Revenue Laws Study Committee to analyze North Carolina's business competitiveness compared to other Southeastern and Mid-Atlantic states.

Committee shall examine fees for creating business entities, annual fees and filings, and franchise tax methods to determine competitiveness.

Committee shall review whether North Carolina laws create unnecessary barriers to venture capital financing and assess the state's corporate income tax rate competitiveness.

Committee must report findings and recommendations to the General Assembly when it reconvenes for the 2018 regular session.

Effective upon becoming law.