This bill authorizes the North Carolina Commissioner of Motor Vehicles to negotiate agreements allowing drivers from foreign nations to obtain licenses in the state. It specifically directs officials to evaluate whether Taiwan has comparable driver testing standards and, if so, to negotiate a memorandum of understanding for exchanging noncommercial driver licenses by January 1, 2027. The legislation also allocates $5,000 to fund a public awareness campaign about these new reciprocity options and requires a progress report to be submitted by October 1, 2027.
SB 826 requires major state entities in North Carolina, including the University of North Carolina, state departments, courts, and the General Assembly, to publicly disclose their monthly spending. The bill mandates that these organizations compile and submit an itemized list of all purchases and services costing at least one dollar, along with a total monthly expenditure sum. Within ten days of receiving these reports, the Department of Administration or the relevant entity must publish the data on its website for public viewing, while still protecting any records legally designated as confidential. To support this new reporting requirement, the act appropriates $250,000 in nonrecurring funds for the 2026-2027 fiscal year to cover implementation costs for the affected agencies.
This North Carolina legislation expands the state's hate crime laws to cover additional protected characteristics, including gender identity, gender expression, and sexual orientation. It increases criminal penalties for offenses motivated by bias and allows victims or their families to file civil lawsuits for damages such as emotional distress. The bill also requires the state to create a hate crimes statistics database and mandates specialized training for law enforcement officers and prosecutors. Finally, it gives courts the option to order convicted offenders to participate in restorative justice sessions with victims at the defendant's cost.
This bill establishes a formal definition for school resource officers and mandates specific training for them, focusing on mental health, racial equity, and de-escalation techniques. It requires that any complaint about student delinquency filed by a school resource officer must be signed by a school administrator or social worker before it can be sent to juvenile court. To support these changes, the legislation creates a grant program to help schools cover increased salary costs associated with hiring and training officers, with funding prioritized for rural and lower-grade schools. These new requirements and funding provisions are scheduled to take effect starting in the 2026-2027 school year.
This bill creates a tax incentive for small businesses in North Carolina by allowing them to deduct contributions made to a special savings account designated for property improvements. To qualify, a business must have gross receipts under $10 million and deposit funds into a federally insured bank account specifically for projects that add value to real estate, extend its useful life by at least 10 years, or adapt it for new uses. The deduction is calculated as a percentage of the business's income, ranging from 5% for deposits up to $1 million down to 1% for amounts up to $3 million, and the benefit is only available for taxable years starting on or after January 1, 2026. If any money withdrawn from this account is not used for the specified improvements, the amount must be added back to the business's taxable income in the year of withdrawal.
This bill restores the Town of Woodfin's ability to start down-zoning projects without needing permission from every property owner involved. It defines down-zoning as actions that reduce land density, limit allowed uses, or create non-conforming structures, and requires local government initiation for such changes. The law applies only to Woodfin and works backward to cover zoning decisions made on or after December 11, 2024.
SB 794 establishes the North Carolina Victims of Crime Assistance Act to create a special fund and competitive grant program that provides financial support to organizations serving crime victims. The bill defines victims as individuals who suffer physical, sexual, financial, or emotional harm from a crime and allows grants of up to $1 million to public agencies or nonprofits that offer services such as emotional support, life stabilization, and assistance navigating the criminal justice system. Funding for these grants will come from state appropriations, existing state laws, and donations, with the Governor's Crime Commission responsible for administering the program and requiring grantees to submit detailed reports on how the funds are used and the number of victims assisted. Additionally, the bill increases criminal court costs for convicted defendants to help finance this new assistance fund.
SB 803 creates a new taxing district in Beaufort County that covers all areas outside the city of Washington. This district allows the county to collect an additional occupancy tax of up to 6% on room rentals, which is separate from existing state and local sales taxes. The collected funds must be used exclusively to promote tourism and support tourism-related activities within the specific district boundaries, and the bill establishes a local authority to manage these funds and report on their use.
This bill allows parents of students in private schools to use their education savings accounts to pay for one-on-one classroom aides, provided the aide is not a family member or school employee. It also updates the rules for these accounts by clarifying which specific services and expenses are eligible for funding and which are not. The legislation further allocates state funds to increase scholarship amounts for children of wartime veterans and to create new scholarships for them starting in the 2026-2027 school year. These changes apply to the North Carolina Personal Education Student Account program and the Children of Wartime Veterans Scholarship Program.
This bill modifies how North Carolina taxes gains from 1031 exchanges, which allow property owners to swap real estate without immediately paying capital gains taxes. Under the new rules, taxpayers can deduct from their state taxable income any profit from such a swap that is classified as "non-like-kind" property, but only up to the amount of the original property's value. These changes apply to individuals or businesses participating in real estate exchanges starting with tax years beginning on or after January 1, 2026. The legislation aims to align state tax calculations with specific federal provisions regarding deferred exchanges.
SB 798 creates a new property tax relief program for North Carolina residents who are at least 65 years old and have lived in their home for at least five years. The bill allows these qualifying owners to defer paying the portion of their property tax bill that results from increases in the home's appraised value, using the home's value from the first year of the program as a baseline. This deferral acts as a lien on the property, meaning the unpaid taxes accumulate and become due only if the owner sells the home, dies, or stops living there permanently. The legislation also clarifies that married couples can share the benefit even if only one spouse meets the age and residency requirements, while prohibiting lenders from stopping owners from using this tax relief. The changes are scheduled to take effect for tax years beginning on or after July 1, 2027.
SB 804, known as the Fair Maps Act, proposes to amend the North Carolina Constitution to create an independent Citizens Redistricting Commission that would draw electoral maps for state and federal offices. This bill removes the General Assembly and the Governor from the redistricting process, requiring them to establish the commission but prohibiting them from participating in the actual map-drawing. The commission must follow specific rules, such as ensuring districts have equal populations, remain contiguous, avoid splitting counties, and respect communities of interest without favoring political parties. Because this change alters the state constitution, the bill includes a provision to place the amendment on the ballot for voter approval at the November 2026 general election.
