HB 832 revises North Carolina's school safety grant program to expand eligible uses of funds for training aimed at improving student well-being and safety. It allows public school units to fund evidence-based programs including suicide prevention training (CALM), trauma-focused therapies (like cognitive behavioral therapy), violence prevention, and peer mentoring facilitation. The bill specifically permits up to $350,000 in annual funding for these expanded services, directly affecting school staff, counselors, and students in North Carolina public schools. This change modifies existing grant rules without creating new funding or altering overall program structure.
This bill directs the North Carolina Office of the State Auditor to conduct a performance audit of the Ferry Division within the Department of Transportation. The audit will examine financial spending, operational efficiency, and the current route system to identify ways to reduce costs and increase revenue. Additionally, the review will explore options for diversifying funding sources to support capital projects and cover operating expenses. The State Auditor must submit a final report detailing these findings to the Joint Legislative Transportation Oversight Committee and the Fiscal Research Division by October 1, 2026.
HB 920, the NC Digital Asset Freedom Act, allows North Carolina residents and businesses to use qualifying digital assets for everyday transactions and tax payments. To qualify, digital assets must meet strict criteria including 10 years of security, $750 billion market capitalization, decentralized governance, proof-of-work security, and U.S. regulatory classification as a non-security. The bill recognizes these assets as legally valid payment methods (preventing denial of enforceability) and permits tax payments to the state using them, requiring reporting of U.S. dollar equivalents at transaction time. It also mandates privacy protections for users and imposes a $2,000 daily transaction limit for new users of digital asset kiosks to prevent fraud.
SB 355 waives tuition at North Carolina public colleges for survivors of correctional officers, probation officers, or firefighters who died in the line of duty or became permanently disabled. It specifically covers spouses of disabled officers and children (ages 17-24) of disabled officers, with eligibility requiring service-connected death/disability and verification from relevant agencies. The waiver applies to both credit and noncredit programs, limiting bachelor’s degree support to 54 months. This policy directly affects families of these public safety workers by reducing education costs.
HB 747 updates North Carolina's wildlife laws with three key changes. It requires the Wildlife Resources Commission to keep personal information (like addresses and email) and details about rare species habitats confidential to prevent harm or theft. The bill also creates two new license plates - “Wildlife Resources” (requiring 300+ applications before development) and “Lifetime Conservationist” - with sales revenue funding conservation accounts. Additionally, it shortens the out-of-state boat number reciprocity period from 90 to 60 days and adds safety rules for personal watercraft, including mandatory Coast Guard-approved life jackets and restrictions on close following. These changes affect the Commission, vehicle owners, and boaters, effective October 1, 2025.
This bill restricts the City of Rocky Mount from using money earned by its electric utility to fund general city expenses beyond specific operational needs. It mandates that revenue from electric rates must primarily cover the costs of running the power system, paying off related debts, and keeping rates low for customers. The only exception allows the city to transfer a limited amount of surplus funds to other municipal accounts, capped at the greater of 3% of the system's assets or 5% of its annual revenue. Effective July 1, 2026, these rules apply exclusively to Rocky Mount, preventing the transfer of electric utility profits to the city's general fund for unrelated purposes.
HB 332 modifies Nash County's occupancy tax by allowing the county to add a 2% tax on top of the existing 3% tax for hotel/motel stays. This affects hotels, motels, and similar accommodations in Nash County (excluding nonprofits) and directs the new tax revenue to two entities: two-thirds to the Nash Tourism Development Authority for tourism promotion, and one-third to the City of Rocky Mount for approved tourism projects. The bill specifies that all funds must be spent exclusively on tourism-related activities like marketing, convention centers, or promoting travel within Nash County. It requires the county to first implement the base 3% tax before adding the additional 2% levy.
HB 1200, known as the Tax-Free Family Essentials Act, removes the state sales tax on specific items including diapers, baby wipes, over-the-counter children's medication, prenatal vitamins, and feminine hygiene products. The bill directly affects families purchasing these goods by exempting them from the tax, while also clarifying the legal definitions of these items to ensure consistent application. These tax exemptions will take effect on October 1, 2026, and apply to all sales occurring on or after that date.
HB 1042 updates North Carolina's property tax exemptions for nonprofit organizations that provide housing for low- or moderate-income individuals. The bill clarifies that land held by nonprofits for future affordable housing projects can remain tax-exempt for up to five years, with unpaid taxes deferred until the project is completed or the land is no longer used for this purpose. Additionally, the legislation establishes a new specific exemption for affordable rental housing, defining it as developments where more than half the units are rented to tenants earning at or below 80% of the area median income. These changes aim to provide clearer tax incentives for nonprofits developing and operating affordable rental properties.
This bill, known as the Mike Clampitt 1st Responder Tax Fairness Act, aims to expand tax exemptions for volunteer fire departments and rescue squads in North Carolina. Specifically, it allows these independent groups, which have two or fewer paid employees and are already exempt from state income tax, to avoid paying a highway use tax on specific emergency vehicles like fire trucks, forest firefighting units, and other emergency service vehicles. The change applies to vehicles when a certificate of title is issued on or after July 1, 2026, ensuring these organizations can acquire necessary equipment without incurring this particular tax. By broadening the existing exemption, the legislation directly benefits volunteer responders who operate outside of local government units.
