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NC H112

Bill

Status

Introduced

2/14/2023

Primary Sponsor

Diane Wheatley

Click for details

Origin

House of Representatives

2023-2024 Session

AI Summary

  • Adds income from honey sales to the list of qualifying gross income for North Carolina's Present-Use Value (PUV) program for agricultural land
  • Agricultural land must produce an average gross income of at least $1,000 over the three years preceding January 1 of the year the PUV benefit is claimed
  • Expands the definition of qualifying gross income to include "the sale of honey" alongside existing categories such as sale of agricultural products, grazing fees, bee sales, beehive sales, and governmental conservation program payments
  • Effective for taxes imposed for taxable years beginning on or after July 1, 2023
  • Sponsored by Representatives Wheatley, Penny, Shepard, and Moss

Legislative Description

Consider Honey Sales as Income for PUV

Agriculture; Commerce; Property; Public; Real Estate; Taxation; Taxes

Last Action

Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House

2/15/2023

Committee Referrals

Finance2/15/2023

Full Bill Text

No bill text available