SB 706 restores funding for counties to address scrap tire disposal by increasing the portion of tax revenue allocated to local governments from 50% to 75%. It directs the Department of Environmental Quality to use these funds to grant counties assistance for cleaning up scrap tire disposal sites and managing tire-related waste, prioritizing areas with severe disposal problems and financial need. The bill requires counties to demonstrate higher disposal costs than prior tax reimbursements to qualify for grants and mandates annual reporting on fund usage. This directly affects North Carolina counties struggling with scrap tire accumulation, particularly those with limited resources for waste management.
SB 387 revises tax benefits for properties cleaned up under North Carolina's Brownfields Property Reuse Act. It establishes a 5-year tax exclusion schedule for qualifying improvements on brownfields sites: 90% exclusion in year one, decreasing to 10% in year five. This directly affects property owners who have entered brownfields agreements with the Department of Environmental Quality (DEQ) for contaminated land cleanup. The bill also adds new fees: a $2,000 application fee, a cost-recovery fee for DEQ services (paid in two installments), and penalties for non-compliance, all funding the Brownfields Implementation Account. The changes take effect for taxes in 2025 and later.
HB 948, the P.A.V.E. Act, amends North Carolina law to allow Mecklenburg County to levy an additional 0.5% local sales tax specifically for public transportation systems. The bill defines "public transportation system" broadly to include buses, transit facilities, bike/pedestrian infrastructure, and automated transport tunnels, while excluding general roads. Funds collected must supplement, not replace, existing public transit funding and can only be used for financing, building, operating, or maintaining these systems. The tax proceeds would be distributed monthly to Mecklenburg County and its public transportation authorities per a financial plan, with the bill taking effect only if Mecklenburg levies this tax.
HB 378 requires North Carolina public schools to evaluate long-term technology costs - including repair expenses and resale value - when purchasing devices like computers and tablets. Schools must report annually on the "break/fix rate" (the percentage of devices malfunctioning or needing repair before their expected lifespan), total device counts, and repair costs to the State Board of Education. The State Board will compile these reports and provide an annual summary with recommendations to the legislature for reducing device repair rates. This bill directly affects all public school units, including charter schools, by adding these reporting requirements to existing education laws.
HB 1012 redirects over $64 million in existing state funds to support communities affected by Hurricane Helene and wildfires in Western North Carolina. It transfers $25 million from the Environmental Quality budget for water infrastructure repairs, $12.5 million for school closures, $5 million for university facility repairs, and $2.25 million for election operations in impacted areas. The bill applies to counties designated under federal disaster declarations for Hurricane Helene (per Section 1.4) and addresses wildfire recovery efforts hampered by the storm (per Section 1.5). These funds are drawn from unspent allocations in existing state programs, not new taxes.
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.
SB 131 authorizes Buncombe County to use existing local sales tax proceeds (allocated by the state) for any public purpose, removing prior restrictions on how these funds could be spent. It directly affects Buncombe County residents and local projects funded through these taxes. The bill allows the county to redirect funds toward any public need - such as infrastructure, parks, or services - without specific project limitations. This temporary measure applies to tax proceeds allocated on or after July 1, 2025, through June 30, 2027. The bill is pending legislative action and does not create new taxes or alter tax rates.
HB 886 requires all public schools in North Carolina to install Automatic External Defibrillators (AEDs) and train school personnel on their use and on CPR. The State Board of Education must develop rules for AED placement, maintenance, and coordination with emergency services, with at least one AED per school, ideally in an athletic area. Local school boards, charter schools, and regional schools are then required to create policies aligning with these state rules. The bill appropriates $4.1 million for the 2025-2026 fiscal year to help public school units purchase AEDs and train staff.
HB 552 establishes the Agricultural Manufacturing Investment Grant Account within North Carolina's One North Carolina Fund, allocating up to $5 million for new economic development incentives. This account provides competitive grants to eligible agricultural manufacturers in the state. The Department of Commerce will administer these grants, prioritizing projects in less developed areas, those using advanced agricultural technologies, or those with significant research and development. To qualify, recipients must commit to investing at least $5 million of private funds, employ a minimum of 25 full-time employees, and meet specific wage requirements. Grants are capped at $100,000 annually per recipient for up to five years.
House Bill 283 establishes the Small Business Investment Grant (SBIG) Program within the One North Carolina Fund, designed to provide financial assistance to eligible small businesses looking to establish or expand facilities in the state. The bill allocates up to $10 million from the Fund to this new account. Through the SBIG Program, competitive grants are offered to businesses meeting specific criteria, such as having 250 or fewer employees or less than $5 million in annual revenue, investing $10-$30 million, and creating new jobs with competitive wages. Grants are capped at $500,000 annually per recipient, up to $2.5 million total, over a maximum of five years. Additionally, the bill renames the "One North Carolina Small Business Account" to the "Small Business Research and Technology Account," which continues to support federal SBIR/STTR grant incentive and matching programs.
