{"data":{"id":"us-nc/n.c.-gen.-stat.-105-129.75","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-129.75","heading":"Sunset and applicable expenditures.","body":"(a)\tSunset. - Except for credits allowed under G.S. 105-129.71(a1), this Article expires, and a tax credit allowed under G.S. 105-129.71(a) may not be claimed, for rehabilitation projects not completed and placed in service prior to January 1, 2030.\n(b)\tDelayed Sunset and Applicable Expenditures. - For credits allowed under G.S. 105-129.71(a1), the following applies:\n(1)\tThe qualified rehabilitation expenditures must be incurred on or after January 1, 2019, and before January 1, 2030.\n(2)\tThis Article expires, and a tax credit allowed under G.S. 105-127.71(a1) may not be claimed, for rehabilitation projects not completed and placed in service prior to January 1, 2030. (2006-40, s. 1; 2008-107, s. 28.4(d); 2010-31, s. 31.5(a); 2012-36, s. 12(b); 2015-241, s. 32.3(b); 2019-237, s. 3(d); 2021-180, s. 42.7(a).)","path":["","Article 3H. Mill Rehabilitation Tax Credit."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-129.75.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"041a198caf3edc1cdd66e4b823d76f7ccaf35d89ca77f5493ff6a45660da3f09","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-129.74","next":"us-nc/n.c.-gen.-stat.-105-129.75a"},"notice":"GroundRules: Original legal text. Not legal advice."}