HB 48 North Carolina House · 2025-2026 Session

Increase Unemployment Insurance Maximum Benefit/2025 Unemployment Insurance Tax Credit.

HB 48 raises North Carolina's maximum weekly unemployment benefit from $350 to $400 for claimants filing on or after March 2, 2025, directly affecting unemployed workers. It also creates a 2025 tax credit for employers, allowing them to offset unemployment insurance taxes paid on 2024 fourth-quarter wages against their 2025 tax liability. The credit applies only to contributions remitted by January 31, 2025, and must be claimed via a specific report. The bill ratifies a governor's temporary disaster-related unemployment expansion but focuses on permanent changes to benefit levels and employer tax treatment.

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Feb 2025

House Passage

Feb 2025

Senate Passage

Governor

Introduced Feb 4, 2025 Last action Feb 27, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

Edition 1 → Edition 2 · 4 edits

MODERATE

This bill ratifies a governor's executive order expanding unemployment benefits and sets a new termination date for that expansion. It also increases the maximum weekly unemployment benefit amount from $400 to $450, effective for claims filed on or after March 2, 2025. The changes reflect legislative approval of temporary pandemic-era relief measures and an adjustment to benefit limits.

Scope change

The bill's scope remains focused on unemployment insurance benefits, but the maximum weekly benefit amount increased from $400 to $450, expanding financial support for claimants.

TIMELINE

The termination date for Executive Order No. 322 was simplified from 'March 1, 2025, as required by Section 3.1 of S.L. 2024-51' to just 'March 1, 2025', removing the statutory reference.

FISCAL

The maximum weekly unemployment benefit amount was increased from $400 to $450, providing higher weekly payments to eligible claimants.

TECHNICAL

Removed the reference to 'four hundred dollars ($400.00)' in the benefit cap section, replacing it with the new $450 cap.

Removed sponsor names and committee referral details from the header, likely due to formatting changes in the committee substitute version.

Floor votes · House Feb 25, 2025

How they voted

116–1

Passed · 4 other

Total votes 121

Feb 25, 2025

D Democratic46

44 Yea 1 Nay 1

95% Yea

I Independent2

1 Yea 1

50% Yea

R Republican73

71 Yea 2

97% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Feb 27, 2025

Committee

Ref To Com On Rules and Operations of the Senate

upper

Feb 26, 2025

Lower · Passed

Passed 3rd Reading

lower

Feb 25, 2025

House · Passed

House Vote: pass (116-1-4)

house

Feb 25, 2025

Amended

Amend Failed A1

lower

Feb 24, 2025

Lower · Passed

Reptd Fav

lower

Feb 11, 2025

Committee

Re-ref Com On Rules, Calendar, and Operations of the House

lower

Feb 11, 2025

Lower · Passed

Reptd Fav Com Substitute

lower

Feb 5, 2025

Committee

Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House

lower

Feb 4, 2025

Introduced

Filed

lower

3 primary · 18 co-sponsors