House committee substitute to the 2nd edition makes the following changes.

Instead of repealing the property tax exclusion for solar energy election systems under GS 105-275(45), now phases out that exclusion, reducing the amount of the exclusion by 20% annually starting in 2026, until it is repealed completely effective for taxable years beginning on or after July 1, 2029.  Makes conforming changes to the act's long title.