SB 101 North Carolina Senate · 2025-2026 Session

Protect Tax-Advantaged Accts. and Living Donors.

SB 101 protects funds in North Carolina's 529 education savings accounts and ABLE accounts (for people with disabilities) from being seized by creditors. It ensures that money used for qualifying purposes - like education expenses for 529s or disability-related costs for ABLEs - cannot be claimed through liens, garnishments, or judgments. The bill repeals an existing law that previously allowed such claims and applies to actions filed after September 1, 2025. This directly affects account owners, beneficiaries, and contributors who use these funds for permitted purposes.

Issues: ✓ Budget & Taxes

Bill status passed both 4 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Jun 2025

Senate Passage

Apr 2025

House Passage

Jun 2025

Governor

Introduced Feb 13, 2025 Last action Jun 26, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

Edition 1 → Edition 2 · 5 edits

MODERATE

The bill was substantially expanded from a single provision protecting tax-advantaged accounts to a two-part bill. Part I retains the original protection for 529 and ABLE accounts from creditor claims, while Part II adds two new provisions: one prohibiting insurance discrimination against living organ donors and another establishing paid leave for state employees who serve as organ donors.

Scope change

The bill's scope expanded significantly from protecting only tax-advantaged accounts to also covering insurance discrimination protections and paid leave for organ donors. The original short title and sponsor information were removed and replaced with a new title reflecting the expanded scope.

SCOPE

Added Part II establishing insurance discrimination protections for living organ donors, prohibiting insurers from refusing coverage or charging higher premiums based solely on organ donor status.

REQUIREMENT

Added Part II establishing paid leave provisions for state and state-supported employees who serve as organ donors, including 30 days for organ donation and 7 days for bone marrow donation.

TECHNICAL

Changed the bill's short title from 'Protect Certain Tax-Advantaged Accounts' to 'Protect Tax-Advantaged Accts. & Living Donors' to reflect the expanded scope.

Removed sponsor names and referred-to committee information from the header section.

Reorganized the bill structure to use 'PART I' and 'PART II' headings instead of the original single-section format.

Floor votes · Senate Apr 3, 2025 · House Jun 25, 2025

How they voted

46–0

Passed · 4 other

Total votes 50

Apr 3, 2025

D Democratic20

17 Yea 3

85% Yea

R Republican30

29 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Jun 26, 2025

Committee

Ref To Com On Rules and Operations of the Senate

upper

Jun 25, 2025

Lower · Passed

Passed 3rd Reading

lower

Jun 25, 2025

Lower · Passed

Reptd Fav

lower

Jun 24, 2025

Committee

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

lower

Jun 24, 2025

Lower · Passed

Reptd Fav Com Substitute

lower

Jun 10, 2025

Committee

Re-ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House

lower

Apr 8, 2025

Committee

Ref To Com On Rules, Calendar, and Operations of the House

lower

Apr 3, 2025

Upper · Passed

Passed 3rd Reading

upper

Apr 2, 2025

Upper · Passed

Reptd Fav

upper

Apr 1, 2025

Committee

Re-ref Com On Rules and Operations of the Senate

upper

Apr 1, 2025

Upper · Passed

Reptd Fav

upper

Mar 25, 2025

Committee

Re-ref Com On Judiciary

upper

Mar 25, 2025

Upper · Passed

Reptd Fav

upper

Feb 17, 2025

Committee

Re-ref to Finance. If fav, re-ref to Judiciary. If fav, re-ref to Rules and Operations of the Senate

upper

Feb 17, 2025

Committee

Ref To Com On Rules and Operations of the Senate

upper

Feb 13, 2025

Introduced

Filed

upper

2 primary · 6 co-sponsors