Allows individual taxpayers to deduct the amount allowed as a deduction for wagering losses under Section 165(d) of the IRS Code to the extent the losses are not deducted in arriving at adjusted gross income as an itemized deduction under GS 105-153.5. Effective for taxable years beginning on or after January 1, 2024.

Statutes affected:
Filed: 105-153.5
Edition 1: 105-153.5