Budget & Taxes

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.

SB 257, the 2025 Appropriations Act, allocates funding for North Carolina's state agencies, departments, and institutions for the 2025-2027 fiscal biennium. It provides budget authority from the General Fund, Highway Fund, and Highway Trust Fund to cover current operations, maintenance, and specific programs like those managed by the Department of Transportation. The bill also includes federal block grant funding for health and human services (DHHS) and other designated programs. This funding measure directly affects all state entities receiving these appropriations and becomes effective July 1, 2025.

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.