Tax and Fiscal Policy Positions

Taxation And Fiscal Policy Positions

Issues on which NCCBI has taken positions are listed below and linked to the position paper on that topic.

Continue N.C. Budget Reform
Contingent Fee Audits
Defining "Doing Business" In North Carolina
Property Tax Exemptions For Construction In Progress And Product Samples
Machinery Tax And Sales Tax
Change The Net Economic Loss (NEL) Carryover
Remove Credit Balances From The Definition Of Unclaimed Property
Remove Inventories From Franchise Tax Base
Sales Tax Discount
Single Sales Factor
Proposed Model Unclaimed Property Act
Allow an R&D Credit for the Actual Amount of N.C. Expenditure

Taxation and Fiscal Policy Committee researches trends and seeks information necessary for NCCBI to make intelligent decisions regarding North Carolina taxing policies, both corporate and personal.

Chair:	Jack Cummings, attorney, Womble Carlyle Sandridge & Rice, Raleigh
Vice Chair:	Lucius Pullen, a Raleigh attorney

If you have comments on any of the NCCBI positions or other issues,
please click here for a feedback form

The N. C. Senate and House Committees that address the issues related to the NCCBI positions above are shown below with links to each committee member

Senate Appropriations/Base Budget
Meets Tuesdays, Wednesdays, Thursdays At 8:30 a.m. in 643 LOB

Chair Thomas LaFontine Odom, Sr.

Chair Beverly Eaves Perdue

Chair Aaron W. Plyler

Vice Chair Austin M. Allran

Vice Chair Betsy L. Cochrane

Vice Chair James Forrester

Vice Chair Anthony E. Rand

Members Charles W. Albertson, Frank W. Ballance, Jr., Robert C. Carpenter, John H. Carrington, Charles Carter, Daniel G. Clodfelter, Walter H. Dalton, Charlie Smith Dannelly, Don W. East, Virginia Foxx, Linda Garrou, John A. Garwood, Wib Gulley, Kay R. Hagan, Oscar N. Harris, Fletcher L. Hartsell, Jr., Hamilton C. Horton, Jr., David W. Hoyle, Luther Henry Jordan, Jr., John H. Kerr III, Eleanor Kinnaird, Howard N. Lee, Jeanne Hopkins Lucas, R. L. Martin, William N. Martin, Stephen M. Metcalf, Jim W. Phillips, Sr., William R. Purcell, Eric Miller Reeves, Dan Robinson, Robert A. Rucho, Larry Shaw, Ed Warren, David F. Weinstein, Allen H. Wellons

Senate Finance
Meets Tuesdays, Wednesdays At 1:30 p.m. in 544 LOB

Chair David W. Hoyle

Chair John H. Kerr III

Ranking Minority Member Austin M. Allran

Vice Chair Roy A. Cooper III

Vice Chair Robert G. Shaw

Vice Chair R. C. Soles, Jr.

Vice Chair David F. Weinstein

Members Charles W. Albertson, Patrick J. Ballantine, Daniel G. Clodfelter, Betsy L. Cochrane, Walter H. Dalton, Charlie Smith Dannelly, Virginia Foxx, Wib Gulley, Fletcher L. Hartsell, Jr., Howard N. Lee, Stephen M. Metcalf, Brad Miller, Kenneth R. Moore, Beverly Eaves Perdue, Jim W. Phillips, Sr., William R. Purcell, Anthony E. Rand, Eric Miller Reeves, Larry Shaw, Hugh Webster, Allen H. Wellons

Senate Ways & Means
Meets Upon Call Of Chairman

Chair Charlie Smith Dannelly

Ranking Minority Member Austin M. Allran

Vice Chair John H. Kerr III

Vice Chair Jeanne Hopkins Lucas

Members Frank W. Ballance, Jr., Patrick J. Ballantine, John H. Carrington, Don W. East, David W. Hoyle, R. L. Martin, Thomas LaFontine Odom, Sr., Beverly Eaves Perdue, Aaron W. Plyler, Ed Warren, Hugh Webster, David F. Weinstein

House Finance
Meets Tuesdays, Wednesdays, Thursdays At 8:30 a.m. in 544

Chair Gordon Philip Allen

Chair Paul Luebke

Chair George W. Miller, Jr.

Vice Chair Mary Long Jarrell

Vice Chair Stephen Wray Wood

Members Jerry Braswell, John Douglas Bridgeman, John Walter Brown, Charles Franklin Buchanan, J. Russell Capps, Walter Greene Church, Sr., Albert Leslie Cox, Jr., Billy James Creech, Michael Paul Decker, Andrew Thomas Dedmon, Ricky Louis Eddins, Zeno Lester Edwards, Jr., Milton F. Fitch, Jr., Pryor Allan Gibson, III, George Wayne Goodwin, Lyons Gray, Joe Hackney, Dewey Lewis Hill, Julia Craven Howard, Daniel Francis McComas, W. Eugene McCombs, David Morris Miner, Amelia A. H. Morris, Jane Hurley Mosley, Charles Batcheller Neely, Jr., Liston Bryan Ramsey, John Melvin Rayfield, Edgar Vance Starnes, Timothy N. Tallent, Russell Edwin Tucker, Constance K. Wilson, Larry W. Womble, Thomas E. Wright

House Ways and Means
Meets Wednesdays At 10:00 a.m. in 1228/1327

Chair Martin Luther Nesbitt, Jr.

Members Gordon Philip Allen, Daniel Terry Blue, Jr., Joanne W. Bowie, Charles Franklin Buchanan, Albert Leslie Cox, Jr., Michael Paul Decker, Ricky Louis Eddins, Stanley Harold Fox, Pryor Allan Gibson, III, Robert Phillip Haire, Mary Long Jarrell, W. Eugene McCombs, Henry M. Michaux, Jr., Amelia A. H. Morris, Jane Hurley Mosley, Charles Batcheller Neely, Jr., Warren Claude Oldham, William Clarence Owens, Jr., Liston Bryan Ramsey, Edward David Redwine, Edgar Vance Starnes, Scott E. Thomas, Edith Doughtie Warren, Constance K. Wilson

House Appropriations
Meets Tuesdays, Wednesdays, Thursdays At 8:30 a.m. in 643

Chair Ruth M. Easterling

Chair Thomas C. Hardaway

Chair Edward David Redwine

Vice Chair William Clarence Owens, Jr.

Members Alma S. Adams, Martha Bedell Alexander, Cary D. Allred, Gene Grey Arnold, Rex L. Baker, Bobby Harold Barbee, Sr., Daniel Wilson Barefoot, Cherie Killian Berry, Daniel Terry Blue, Jr., Donald Allen Bonner, Joanne W. Bowie, Flossie Boyd-McIntyre, Harold J. Brubaker, Lanier M. Cansler, James Calvin Carpenter, Debbie Ann Clary, Edward Nelson Cole, James Walker Crawford, Jr., Arlie Franklin Culp, William Thomas Culpepper, III, Namon Leo Daughtry, Jerry Charles Dockham, Beverly M. Earle, J. Sam Ellis, Theresa Harlow Esposito, Stanley Harold Fox, Charlotte A. Gardner, Robert Mitchell Gillespie, W. Robert Grady, Jim Gulley, Robert Phillip Haire, Robert Jonathan Hensley, Jr., William Seth Hiatt, George Milton Holmes, William James Horn, Howard J. Hunter, Jr., John W. Hurley, Verla Clemens Insko, Margaret Moore Jeffus, Larry Thomas Justus, Theodore James Kinney, Joe L. Kiser, Mary E. McAllister, Paul Reeves McCrary, Marian Nelson McLawhorn, William Edwin McMahan, Olin Max Melton, Henry M. Michaux, Jr., William Franklin Mitchell, Richard Lee Moore, Richard T. Morgan, Martin Luther Nesbitt, Jr., Edd Nye, Warren Claude Oldham, Jean Rouse Preston, Richard Eugene Rogers, Carolyn Barnes Russell, Drew Paschal Saunders, Mitchell Smith Setzer, Paul Wayne Sexton, Sr., Wilma M. Sherrill, Ronald L. Smith, Ronnie Neal Sutton, W. B. Teague, Jr., Scott E. Thomas, Gregory James Thompson, Joe Pat Tolson, William L. Wainwright, Trudi Walend, Alex Warner, Edith Doughtie Warren, Nurham Osbie Warwick, William Eugene Wilson, Thomas E. Wright, Douglas Yates Yongue