NORTH CAROLINA GENERAL ASSEMBLY
1967 SESSION

CHAPTER 1221
HOUSE BILL 1306

AN ACT TO EXEMPT CERTAIN MEDICAL BENEFITS PROVIDED BY EMPLOYERS TO EMPLOYEES FROM INCOME TAX.

The General Assembly of North Carolina do enact:

Section 1.  G.S. 105-141(b)5 is hereby amended by inserting immediately following the comma in line 3 of subparagraph (5) the following: "or through self-funded reimbursement plans adopted by an employer for the benefit of his employees, reimbursing such employees for expenses incurred for their medical care or for the medical care of their spouses or their dependents."
Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.
Sec. 3.  This Act shall become effective January 1, 1967, and shall apply to income years beginning on or after that date.
In the General Assembly read three times and ratified, this the 6th day of July, 1967.