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"(e ) 2014 and 2015 Expenses — A taxpayer is eligible for a credit under this section for taxable years beginning on or after January 1 2016 for qualifying rehabilitation expenditures that were incurred in 2014 and 2015 if all of the following conditions are met: (1) The certified historic structure is located in a Tier 1 or a Tier 2 county. The certified historic structure is owned by (3) The qualifying rehabilitation activity commenced in 2014. A certificate of occupancy is issued on or before December 31, 2015. The taxpayer meets all of the other conditions in this section." SECTION 54.5.(b) Section 32.2(c) of S.L. 2015 -241 reads as rewritten: "SECTION 32.3.(c) Subsection (a) of this section becomes effective January 1, 2016, and applies to qualified rehabilitation expenditures and rehabilitation expenses incurred on or after that date except as otherwise provided b law. The remainder of the section is effective when this act becomes law." SECTION 54.5.(c) This section is effective when it becomes law and applies to credits that may be claimed for taxable years beginning on or after January 1, 2016. SECTION 55. G.S. 110- 90.2(al) reads as rewritten: "(al) No person shall be a child care provider or uncompensated child care provider who has been any of the following: (1) Convicted of a misdemeanor or a felony crime involving child neglect or child abuse. (2) Adjudicated a "responsible individual" under G.S. 7B 807( l).G.S. 713- 311(b). (3) Convicted of a "reportable conviction" as defined under G.S. 14- 208.6(4)." SECTION 56.(a) G.S. 110- 105.5(c), as enacted by S.L. 2015 -123, reads as rewritten: "(c) Individuals whose names are listed on the Registry shall not be a caregiver as defined in G.S. 110 105ltb)0� G.S. 110- 105.3(b)(1) at any licensed child care facility or religious- sponsored child care facility." SECTION 56.(b) This section becomes effective January 1, 2016. SECTION 56.2.(a) G.S. 113 -415.1 reads as rewritten: "§ 113 - 415.1. Local ordinances pFel ag-re -2ulating oil and gas exploration, development, and production activities invalid; petition to preempt local ordinance. (a) It is the intent of the General Assembly to maintain a uniform system for the management of oil and gas exploration, development, and production activities, and the use of horizontal drilling and hydraulic fracturing for that purpose, and to place limitations upon the exercise by all units of local government in North Carolina of the power to regulate the management of oil and gas exploration, development, and production activities by means of , ordinances, property restrictions, zoning regulations, or otherwise. Notwithstanding any authority granted to counties, municipalities, or other local authorities to adopt local ordinances, including, but not limited to, those imposing taxes, fees, or charges or regulating health, environment, or land use, any l„,.,,1 or-d r. nee th pfohibits or- has the effect of pfohibiting all provisions of local ordinances, including those regulating land use adopted by counties municipalities or other local authorities that regulate or have the effect of regulating oil and gas exploration, development, and production activities that the Miiiiffg and Enefgy to the ex4ei# eff-eetuate within the iction of a local government are invalidated and unenforceable to the extent necessary to uate the purposes of this Part, that do the following: (1) Pi:ehibit the siting of 11 f ;1 and exploration, de a et# an 1 of oil or gas explor-a4ien or- development pelitiea4 subdivision. (3) Place any restriction or condition not placed by this Article upon oil and gas exploration, development, and production activities and use of horizontal Page 24 S 119 [Ratified]