Budget & Taxes

died · North Carolina · Senate May 5, 2026

SB 972: Cut State Agency Costs By 10%.

This bill requires state agencies in North Carolina to cut their total budgets by at least 10% by June 30, 2028. To achieve this goal, agency heads must submit detailed implementation plans by January 2027 outlining how they will reach the reduction target, and the Office of State Budget and Management will approve these plans before publishing them online. The legislation also mandates a progress report to be submitted by October 2027 and provides $200,000 in funding to the budget office to help manage the transition.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill mandates a 10% budget cut for state agencies, directly restricting government spending and defunding programs.95% confidence

Sub-Topics Government Spending State Budget

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died · North Carolina · House Apr 30, 2025

HB 729: Farmland Protection Act.

HB 729, titled the "Farmland Protection Act," makes several changes related to solar energy development. It reduces the property tax exclusion for solar energy electric systems from 80% to 40% of their appraised value, which will increase the taxable value of these systems. The bill also prohibits the construction of new utility-scale solar projects that are not qualifying facilities under federal law, unless they are sited on specific types of land such as brownfields, non-agricultural land, or clear-cut timberland. Additionally, it updates the effective dates for requirements regarding financial assurance and decommissioning plans for utility-scale solar projects, affecting both existing and new facilities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces property tax exclusion for solar systems from 80% to 40%, increasing taxable value and tax burden. Direct tax policy change reducing tax benefits.95% confidence ✗ EnergyOpposes EnergyReduces solar tax exclusion, restricts new utility-scale solar projects on farmland, directly limiting renewable energy development.95% confidence ✗ EnvironmentOpposes EnvironmentReduces tax incentives for solar energy and restricts new utility-scale projects, hindering clean energy adoption which supports environmental protection.85% confidence

Sub-Topics Property Tax Solar

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signed · North Carolina · House Mar 27, 2025

HB 58: Various Local Elections.

HB 58 modifies local election rules across North Carolina. It extends Kittrell's mayor and commissioners' terms from two to four years, changes Asheboro's school board to seven partisan-elected members (down from 11) with four-year staggered terms, and eliminates a mandatory school funding floor for Scotland County. The bill also establishes residency districts for Anson County commissioners, clarifies vacancy procedures for Caswell County, and allows Scotland County to set school budgets without state-mandated funding minimums. These changes directly affect local governments and school boards in multiple counties, altering election structures and budget authority.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates mandatory school funding floor in Scotland County, reducing guaranteed state education spending and defunding essential programs.85% confidence ✗ EducationOpposes EducationEliminates mandatory school funding floor for Scotland County, reducing guaranteed education budget stability and removing financial safeguards.95% confidence

Sub-Topics School Funding Tags Elections

passed both · North Carolina · House Jul 2, 2026

HB 169: Haywood/Cherokee/Leland Occupancy Tax Modifications.

HB 169 ends Haywood County's ability to collect an occupancy tax (typically on short-term lodging like hotels) by repealing the legal authority for this tax. It directly affects Haywood County, its Tourism Development Authority, and businesses subject to the tax. The bill requires the Tourism Development Authority to spend any remaining funds within six months for tourism purposes, after which the Authority must dissolve. The repeal takes effect on July 1, 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals Haywood County's occupancy tax, restricting a local tax authority and ending a revenue stream for tourism funding.95% confidence

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in committee · North Carolina · House Apr 8, 2025

HB 815: Voucher School Accountability Act.

HB 815 revises North Carolina's Opportunity Scholarship Program, which provides state-funded vouchers for private school tuition. It expands eligibility to include students in foster care, military families, and those previously enrolled in public school, while prioritizing low-income students (households at or below 200% of the federal free/reduced lunch income threshold) for full tuition coverage (90% for full-time, 45% for part-time). Nonpublic schools receiving funds must meet reporting standards, and the program now requires schools to document student enrollment and academic progress. This bill directly affects low-income families, military-connected students, and participating private schools seeking state-funded tuition assistance.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill diverts state funds from public education to private school vouchers, defunding essential public services per its state-funded voucher allocation.85% confidence ✓ EducationSupports EducationExpands educational access for low-income students via state-funded private school vouchers, increasing options beyond public schools while prioritizing underserved groups.95% confidence

Sub-Topics Higher Education School Choice Student Financial Aid

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in committee · North Carolina · House Feb 25, 2025

HB 179: Labor Organization Membership Dues Tax Deductible.

HB 179 would allow North Carolina taxpayers to deduct labor union membership dues from their state income tax starting in 2026. The bill creates a new tax deduction for dues, fees, assessments, or other payments required to maintain membership in a labor organization, as defined by state law. This applies specifically to individuals who pay such costs as a condition of union participation. The policy change takes effect for tax years beginning January 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates new tax deduction for union dues, reducing state tax revenue and weakening fiscal management without offsetting funding.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAllows tax deduction for union dues, reducing costs for members and strengthening collective bargaining rights.95% confidence

Sub-Topics Income Tax Collective Bargaining

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in committee · North Carolina · Senate Mar 18, 2025

SB 303: Repeal Service Tax.

SB 303 repeals North Carolina's service tax, which previously applied to certain services like repairs, maintenance, installation, and service contracts. This directly affects retailers and service providers who collected this tax on qualifying transactions. The bill removes specific tax code provisions (including those governing real property services and bundled transactions) and makes necessary adjustments to other related tax laws. The repeal would eliminate the tax obligation for businesses and customers involved in these service transactions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals service tax, eliminating tax revenue source and reducing government fiscal input per bill summary and tax-related subjects.95% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · North Carolina · House Mar 20, 2025

HB 448: Safe Firearm Storage/Sales Tax Exemption.

HB 448 creates a temporary sales tax exemption in North Carolina for specific firearm storage equipment designed to prevent unauthorized access. The exemption applies to devices like gun safes, lockboxes, biometric locks, and similar home-use storage, but excludes display cases. It directly affects firearm owners purchasing qualifying storage solutions, eliminating the state sales tax on these items. The exemption is limited to sales between October 1, 2025, and October 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates sales tax exemption for firearm storage, reducing state revenue, opposing fiscal strengthening of budget.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · North Carolina · House Mar 12, 2025

HB 100: Expand Religious Property Tax Exemption.

HB 100 expands North Carolina's property tax exemption for religious organizations by allowing them to temporarily exempt newly acquired undeveloped land adjacent to their currently tax-exempt property. The bill permits this exemption for up to five years if the religious organization certifies it will use the land exclusively for religious purposes or develop it for that purpose within that timeframe. The land cannot exceed twice the size of the organization's existing contiguous exempt property. If the certification requirements aren't met within five years, the land loses its exemption and becomes taxable. The law takes effect for taxes due on or after July 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExpands property tax exemption for religious orgs, reducing state tax revenue and weakening fiscal management.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · North Carolina · Senate Mar 25, 2025

SB 461: Modify Taxation of 1031 Exchanges.

This bill changes North Carolina's tax treatment for real estate investors using 1031 exchanges (where property is swapped to defer capital gains taxes). It allows investors to deduct, from their state taxable income, the amount of "non-like-kind" property (like cash or different property) received in such exchanges, but only up to the original cost basis of the property sold. This adjustment aligns North Carolina's tax code with federal rules for this specific portion of exchange gains. The change applies to taxable years beginning January 1, 2025, and directly affects real estate investors conducting 1031 exchanges in North Carolina.

Topics ✗ Budget & TaxesOpposes Budget & TaxesAllows tax deduction for real estate investors, creating a tax break primarily for wealthy, reducing state tax revenue despite aligning with federal rules.85% confidence

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