HB 930 creates two separate $1,500 one-time bonus programs for eligible public employees in North Carolina: first responders (including police, firefighters, emergency medical staff, dispatchers, and public hospital nurses) and teachers (classroom staff, principals, and support personnel). The bill allocates $130 million annually for first responders and $165 million for teachers from the General Fund during the 2025-2027 fiscal biennium, with funds distributed to local governments and school districts by November 1 each year. To qualify, recipients must be employed on October 1 of the fiscal year, and bonuses must be paid by December 31 (prorated for part-time workers). Funds cannot cover administrative costs, must be paid in addition to base salary, and will revert to the General Fund if unspent by year-end. The program takes effect July 1, 2025.
SB 73 authorizes the Town of Richlands to impose a 3% occupancy tax on hotel and short-term rental stays, in addition to existing state and local sales taxes. The tax revenue must be sent quarterly to the Richlands Tourism Development Authority, which is required to spend at least two-thirds promoting tourism (e.g., advertising, marketing) and the remainder on tourism-related projects like facility improvements. The bill also establishes the Tourism Development Authority with specific membership rules, including at least one-third of members from tourism businesses and half from tourism promotion roles. It mandates quarterly financial reports to the town council on how funds are allocated.
SB 658 appropriates $1 million from the state General Fund to Preservation Greensboro Incorporated for the operating expenses and restoration of the historic Blandwood Mansion in Greensboro. The mansion, built in the 19th century and formerly home to Governor John Motley Morehead, is directly affected by this funding. The bill directs the Office of State Budget and Management to provide a one-time grant to cover preservation costs for the 2025-2026 fiscal year. This is a straightforward funding measure with no policy changes beyond allocating state resources for historic site maintenance.
SB 659, the "Investing in North Carolina Act," raises salaries for public school teachers and state employees for the 2025-2026 fiscal year. It establishes a new monthly salary schedule for teachers based on experience (ranging from $4,600 for 0 years to $6,370 for 29+ years), adds specific supplements for certified teachers, nurses, counselors, and specialists, and provides cost-of-living increases for retirees. The bill also expands the Wage$ program statewide and creates a tax credit for qualifying employers equal to 5% of wages paid or $10,000, whichever is lower. Directly affecting teachers, state employees, community college staff, UNC employees, retirees, and participating employers, it focuses on concrete pay adjustments through funding appropriations.
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.
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.
HB 46 requires that any new state law creating health benefit mandates (like coverage requirements or provider rules) must also repeal an equal number of existing mandates and include funding for the new mandate. It directly affects North Carolina legislators, employers (especially small businesses), and taxpayers by changing how health insurance rules are added or removed. Key provisions include defining "health benefit mandates" broadly (e.g., coverage requirements, cost-sharing rules) and mandating that new mandates must be paired with both repeal of existing mandates and dedicated funding. The bill applies to future legislation considered by the General Assembly, starting 30 days after enactment, and also updates rules for the State Health Plan for Teachers and State Employees.
HB 39 excludes motor vehicles owned by veterans with a 100% disability rating certified by the U.S. Department of Veterans Affairs from North Carolina property tax. It amends state tax law to add these vehicles as a designated exempt class under G.S. 105-275. The exclusion applies to vehicles registered on or after January 1, 2026. This policy directly affects eligible disabled veterans who own motor vehicles, reducing their property tax burden. The bill does not change eligibility criteria or tax rates for other vehicle classes.
HB 54 allocates $125,000 annually from the General Fund (2025-2027) to fund training programs developed by the NC Association of People Supporting Employment First (NC APSE). The training, delivered via online modules, will help employers, service providers, and other entities support individuals with serious mental illness, intellectual disabilities, or developmental disabilities in finding and keeping competitive jobs. It focuses on evidence-based supported employment practices to improve job placement and retention. The bill directly affects individuals with these disabilities and the organizations that serve them, with training available statewide starting July 1, 2025.
SB 62 exempts eligible nonprofits in North Carolina from sales tax on physical items, digital property, and services used for their core activities, including fundraising events. It specifically covers 501(c)(3) organizations (excluding certain classifications), volunteer fire departments, and qualifying single-member LLCs owned by 501(c)(3) groups. The exemption includes purchases for fundraising events but has a $31.7 million annual cap per nonprofit. Nonprofits must obtain a special exemption number to qualify, and the bill adds new rules for applying and tracking these exemptions.
