NC H592

Adds a new section to North Carolina tax code allowing individual taxpayers to contribute all or part of their income tax refunds to the Clean Water Management Trust Fund

Requires the Secretary of Revenue to provide appropriate language and space on income tax forms for taxpayers to elect this contribution option

Makes the taxpayer's election irrevocable once the income tax return is filed for that taxable year

Directs the Secretary to transmit contributed amounts to the State Treasurer for credit to the Clean Water Management Trust Fund for use in water pollution cleanup, prevention, and land preservation projects

Effective for taxable years beginning on or after January 1, 2019