This bill modifies tax exemptions for nonprofit hospitals in North Carolina by linking property tax relief directly to the cost of charity care provided to low-income patients. Under the new rules, a hospital's property tax exemption is calculated based on the actual cost of services given to uninsured or underinsured individuals with family incomes at or below 300% of the federal poverty level. Additionally, the legislation expands sales tax refunds for nonprofit hospitals, allowing them to recover taxes on over-the-counter drugs and capping the total refund at the lesser of a fixed dollar amount or the hospital's verified charity care costs. These changes are designed to ensure that tax benefits are tied to specific charitable activities rather than general operations. The provisions will take effect for tax years beginning on or after July 1, 2027.
This bill modifies North Carolina's sales tax laws to exempt feminine hygiene products, diapers, and groceries from state and local sales taxes. It specifically adds items like tampons, menstrual cups, and sanitary napkins to the list of tax-free feminine hygiene goods and clarifies that certain grooming products such as soap and shampoo remain taxable. Additionally, the legislation ensures that children's and adult diapers purchased with a prescription from a Medicaid provider are not subject to sales tax. The bill also includes a provision to distribute $1.6 million in state funds to regional councils of government to inform the public about these new tax exemptions.
The Carolina Housing Promise Act aims to improve housing affordability and accessibility across North Carolina by empowering the state's Housing Finance Agency to issue up to $18 billion in bonds for residential projects. A key provision increases an existing excise tax on real estate transfers, directing half of the new revenue to fund a new Housing Innovation Office within the agency. This office will utilize the funds to support the construction and maintenance of affordable homes, develop innovative funding models, and provide technical assistance for housing solutions. The bill also updates the legal authority for the agency to issue various types of debt instruments to finance these housing initiatives.
This bill proposes to eliminate the service tax in North Carolina, which currently applies to various repair, maintenance, and installation fees. By repealing this tax, the legislation directly affects businesses that provide these services and the consumers who pay for them. The bill also includes specific changes to how taxes are calculated for bundled transactions and services related to real property, such as home renovations. These adjustments aim to clarify tax rules for contractors and ensure that services are taxed consistently with other sales.
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.
This North Carolina bill proposes exempting menstrual products from state sales tax. It defines the exempted items to include tampons, panty liners, menstrual cups, and sanitary napkins. The legislation amends existing tax codes to remove these items from taxable retail sales and use tax. The tax exemption will take effect on October 1, 2026, applying to purchases made on or after that date.
HB 863 appropriates $582 million in state funds to address unmet recovery needs in Western North Carolina following Hurricane Helene. It directly affects residents and businesses in the impacted area by funding affordable housing repairs, disaster-related home improvements, business grants, park restoration, flood protection, and emergency services. Key provisions include $105 million for local housing grants (covering repairs, homelessness assistance, and mortgage help), $75 million for stream restoration and food banks, and a $75,000 business grant program for eligible companies with sales tax declines. The funds are distributed across state agencies like Housing Finance, Agriculture, and Public Safety to support physical recovery and economic stabilization.
This bill permits the sale, possession, and use of specific consumer fireworks (like sparklers, party poppers, and novelty items) in North Carolina, while maintaining restrictions on most pyrotechnics. It directly affects consumers and retailers by allowing limited fireworks that comply with strict weight limits (e.g., no more than 16 milligrams for party poppers) and requires compliance with new regulations under Part 2 of Chapter 58. The bill establishes an excise tax on consumer fireworks sales and amends existing laws to define permitted items, such as wire sparklers (under 100 grams) and sparklers emitting showers of sparks. It does not change prohibitions on most fireworks, including indoor displays or sales to minors under 18.
SB 161, the Jenesis Firearm Accountability Act, requires firearm owners in North Carolina to report lost or stolen firearms to law enforcement within 48 hours. Owners must provide details like the firearm’s serial number and location, with penalties starting at a written warning for a first offense and escalating to $1,000 fines for repeat violations. The bill also exempts from sales tax equipment designed to prevent unauthorized firearm access, such as gun safes or trigger locks, and allocates $500,000 for an educational campaign about reporting requirements. It aims to improve public safety by aiding law enforcement tracking and reducing firearm misuse, while protecting owners who comply with the reporting rules.
SB 145 proposes authorizing Mecklenburg County to levy an additional 0.5% sales tax for transportation funding, subject to voter approval. The bill requires that these funds supplement, not replace, existing transportation budgets and must be used exclusively for financing, building, operating, and maintaining public transportation systems within the county. It specifies that tax revenue must be distributed to Mecklenburg County and its public transportation authorities on a per capita basis, with strict rules against using funds for non-transportation purposes. The measure is currently pending in committee and would require a county referendum before implementation.
