NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

 

 

CHAPTER 489

SENATE BILL 262

 

 

AN ACT TO PROVIDE AN ADDITIONAL TAX EXEMPTION FOR HEMOPHILIACS.

 

Whereas, there are at least 450 individuals in North Carolina who are significantly affected by hemophilia, physically, emotionally, economically and socially; and

Whereas, hemophilia is a catastrophic illness that places a heavy strain on the individual, and his family, to the extent that the total cost of the illness is immeasurable; and

Whereas, according to the National Hemophilia Foundation, the cost of medical treatment alone for the average hemophiliac ranges from five thousand dollars ($5,000) to twenty thousand dollars ($20,000) per year, a cost most families cannot meet; and

Whereas, it is therefore desirable that such persons be given additional relief from taxation; Now, therefore,

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-149 as the same appears in the 1974 Cumulative Supplement of the 1972 Replacement Volume 2D of the General Statutes of North Carolina is hereby amended to add the following new exemption to be inserted between subdivisions (a)(8) and (a)(9) as follows:

"In the case of hemophiliacs meeting the criteria herein contained, such persons shall be entitled to an additional exemption of one thousand dollars ($1,000) in addition to all other exemptions provided by law. Eligible hemophiliacs shall be those who submit to the Division of Health Services of the Department of Human Resources a certificate from a physician or county health department, certifying that their condition is medically characterized as moderate or severe in the case of deficiencies of Factor VIII or Factor IX, or in the case of deficiencies in Factors I - VII or Factors X - XIII certifying that their condition causes physical or financial conditions similar to those resulting from Factor VIII or Factor IX deficiencies; and who attach a supporting statement to their North Carolina Income Tax Return, including verification that said certificate has been obtained and submitted to the Division of Health Services of the Department of Human Resources.

An additional exemption of one thousand dollars ($1,000) is allowed in addition to all other exemptions provided by law, for each dependent (as defined in subdivision (a)5 above), who is a hemophiliac meeting the criteria set out in the above paragraph."

Sec. 2.  The Division of Health Services of the Department of Human Resources is hereby directed to develop said certificate and inform physicians and county health departments of its availability.

Sec. 3.  This act shall become effective on January 1, 1976.

In the General Assembly read three times and ratified, this the 6th day of June, 1975.