The Projects for Advancing Vehicle-Infrastructure Enhancements (P.A.V.E.) Act.

The document is now a complete House Bill (H948) rather than just a Senate amendment, establishing the full P.A.V.E. Act.

New definitions were added for 'public transportation system' and 'transportation authority' to clarify what infrastructure and entities qualify under the new tax provisions.

New provisions establish a 0.5% local sales and use tax levy for public transportation funding in Mecklenburg County and related areas.

New requirements specify how tax proceeds must be allocated and used, including distribution on a per capita basis among transportation authorities.

New provisions require that tax repeal cannot occur while bonds or financing secured by the tax revenue remain outstanding.

New Section 9.3 authorizes the State Auditor to conduct audits of local governments and transportation authorities on their use of state highway funding, with findings reported to legislative committees and the Fiscal Research Division

Bill version changed from House (H948-ABG-25-v-1) to Senate (H948-ABG-28-v-3) and edition number updated from Second to Fourth

Added requirement that local governments and the Department of Transportation provide the State Auditor full access to employees, financial records, and data needed for audits

Added language allowing the City of Charlotte to provide local funding for projects eligible for state funding under G.S. 136-189.11 that are not highway projects.

Modified the Department of Transportation's ability to revise highway project selection ratings based on local funding participation, limiting such revisions to amounts not exceeding five percent of the project cost.

Removed original bill title, sponsor information, and session details as the document was converted to an amendment format.

Added amendment header information including amendment number, page count, and signature lines for official adoption.

Added Section 2.5 which makes Section 2.4 effective only if Mecklenburg County levies a tax authorized under Part IV of the act, creating a conditional implementation timeline.

Removed edition dates and committee information from the header, converting the document from a working draft to a ratified final version.

Adjusted formatting and line breaks throughout the document to reflect final ratification status, including removal of draft version identifiers.

Version number updated from H948-v-4 to H948-v-5 with corresponding edition date changes from Third Edition to Fifth Edition.

Minor formatting adjustments in the header section, including line breaks and spacing in the committee substitute and engrossed edition dates.

Duplicate or transitional text regarding regional transportation authority definitions was removed in the middle section, likely due to formatting cleanup.

Updated version number from Edition 3 to Edition 4 and added Senate Finance Committee Substitute Adopted date of 6/24/25 to the header.

Removed a duplicate version identifier (*H948-v-3*) that appeared in the previous edition.

Updated bill version from Edition 2 to Edition 3 with corresponding page number changes and formatting adjustments throughout the document.

Reformatted the statutory text for G.S. 105-507.2 and G.S. 105-507.3 to improve consistency in line numbering and text presentation.

Removed sponsor information and referral details from the bill header, likely due to committee substitution process.

Added 'Committee Substitute Favorable 6/11/25' designation to indicate this is a revised version approved by the committee.

Minor formatting changes to line numbers and section headers throughout the document, with no substantive policy impact.