Article 3J Tax Credits

The North Carolina Department of Revenue  maintains authority to determine eligibility for this and other tax programs.  For detailed information please contact the Corporate Tax Division at 919-733-8510.

Information published by the Department of Revenue concerning the
Article 3J Tax Credits can be reviewed by following this link.

The Article 3J Tax Credit program ended, by statute, on January 1, 2014.

Questions regarding the program may be directed to the North Carolina Department of Revenue, referenced above.

County Tier Designations

North Carolina contains 100 counties.   Every year the Department of Commerce ranks each county based on economic well-being and assigns it to one of three tiers.  The 40 most distressed counties are designated as Tier 1, the next 40 are Tier 2 and the 20 least distressed are Tier 3.

The Article 3J Tax Credits utilized the Tier System.  Although the program is no longer active, for reference you may review the legal statutes in the documents below or visit the 2015 County Tier Designations area of our site to find the current Tier designations.

Helpful Resources | Article 3J Tax Credits

Note: Article 3J Tax Credits should not be confused with William S. Lee Tax Credits, an earlier tax credit program.   Article 3J was not a revision of the Lee Act; it replaced it.   In general, William S. Lee Credits are repealed for business activities that occur on or after January 1, 2007 and Article 3J Credits took effect for taxable years beginning on or after January 1, 2007.