{"jurisdiction":"North Carolina","date":"2027-07-01","enacted_since_2025":124,"dated":123,"undated":1,"laws":[{"number":"SB 695","title":"Incent Development Finance District Funding.","topic":"Taxes","session":"2025 Regular Session","url":"https://www.ncleg.gov/BillLookUp/2025/S695","resolution":"stated","provisional":false,"staggered":false,"basis":{"clause":{"quote":"This act is effective for taxes imposed for taxable years beginning on or after July 1, 2027.","section":null,"text_label":"SL 2026-12"},"main":{"kind":"applies_to","scope":"act"},"remainder":{"date":"2027-02-16","rule_id":"NC-120-20","resolution":"derived"}}}],"not_yet_dated":[{"number":"SB 857","title":"GSC Update Funeral Board and DOI Licensing.","url":"https://www.ncleg.gov/BillLookUp/2025/S857","resolution":"unresolved","reason":"two clauses set different dates for the same provision"}],"page":"https://staging.capitolmath.ai/legislatures/north-carolina/new-laws/2027-07-01","attribution":"Data from CapitolMath (capitolmath.ai), compiled from the public record. Attribution required. Terms: capitolmath.ai/terms. For bulk or programmatic use, see the API: capitolmath.ai/docs."}