§ 105-134.2A. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax.

§ 105‑134.2A. (Effective for taxable years beginning on or after January 1, 2009, andexpiring for taxable years beginning on or after January 1, 2011) Income taxsurtax.

(a)        Surtax. – An incometax surtax is imposed on a taxpayer equal to a percentage of the tax payable bythe taxpayer under G.S. 105‑134.2 for the taxable year. This tax is inaddition to the tax imposed by G.S. 105‑134.2 and is due at the timeprescribed in G.S. 105‑155 for filing an individual income tax return.The surtax is imposed at the following percentage rates and applies to the taxpayable on the taxpayer's North Carolina taxable income:

FilingStatus                           Over                            UpTo                          Percentage

Married,filing jointly

orsurviving spouse                   $            0                   $100,000                              0%

                                                 $100,000                   $250,000                              2%

                                                 $250,000                  NA                                        3%

Head ofhousehold                    $            0                   $  80,000                              0%

                                                 $ 80,000                   $200,000                              2%

                                                 $200,000                  NA                                        3%

Single                                       $            0                   $ 60,000                              0%

                                                 $ 60,000                   $150,000                              2%

                                                 $150,000                  NA                                        3%

Married,filing

separately                                 $            0                   $ 50,000                              0%

                                                 $ 50,000                   $125,000                              2%

                                                 $125,000                  NA                                        3%.

(b)        Sunset. – Thissection expires for taxable years beginning on or after January 1, 2011.  (2009‑451, s.27A.1(b).)