Budget & Taxes

in committee · North Carolina · House Mar 5, 2025

HB 273: Create/Fund Brushy Mountains State Natural Area.

HB 273 creates the Brushy Mountains State Natural Area (BMSNA) in Alexander, Caldwell, and Wilkes counties, adding it to North Carolina's state parks system. The bill appropriates $500,000 total ($250,000 one-time and $250,000 annual) from the General Fund for initial land acquisition, site development, and operating costs at BMSNA, using existing funding sources like the Land and Water Conservation Fund. This directly affects residents and visitors in those three counties by establishing a new protected natural area. The funding becomes effective July 1, 2025, for the 2025-2026 fiscal year.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $500k from General Fund for new state park, directly funding public recreation via budget allocation per bill's funding language and subjects.95% confidence ✓ EnvironmentSupports EnvironmentCreates Brushy Mountains State Natural Area and funds land acquisition/conservation, directly protecting natural resources per bill summary and subjects.95% confidence

Sub-Topics State Budget Conservation Parks & Recreation

Track

in committee · North Carolina · Senate Mar 6, 2025

SB 230: Expand Homestead Exclusion Inc. Elig. Limit.

SB 230 increases the income limit for North Carolina's Elderly or Disabled Property Tax Homestead Exclusion from $25,000 to $48,000 for taxable years beginning July 1, 2025, and adjusts this limit annually based on Social Security cost-of-living adjustments. It directly affects elderly or disabled homeowners whose property tax bills are reduced under this exclusion, expanding eligibility to those with higher incomes. The bill establishes that the Department of Revenue must annually calculate and notify counties of the updated income limit, rounded to the nearest $100, starting July 1, 2025. This change aims to better align the exclusion with inflation and support more low-to-moderate income senior or disabled homeowners.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemption eligibility for elderly/disabled homeowners, providing direct tax relief to lower/middle-income seniors through increased income limit.95% confidence

Sub-Topics Property Tax

Track

in committee · North Carolina · Senate Mar 5, 2025

SB 228: Disabled Veterans Tax Relief Bill.

SB 228 modifies North Carolina's property tax exclusion for disabled veterans, replacing a flat $45,000 exemption with a percentage-based system tied to the veteran's VA disability rating. It directly affects veterans with a 50% or higher service-connected disability rating (or surviving spouses if the veteran died from a service-connected condition), who own their primary residence. Under the bill, the tax exclusion equals the veteran's disability percentage multiplied by their home's appraised value (e.g., a 70% disabled veteran would get 70% of their home's value excluded). Eligibility requires VA certification of the disability rating as of January 1 prior to the tax year, and the change takes effect for taxes due in 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief to disabled veterans through percentage-based property tax exemption, reducing their tax burden per subject category.95% confidence ✓ VeteransSupports VeteransReplaces flat tax exemption with percentage-based system tied to VA disability rating, increasing relief for higher-rated disabled veterans.95% confidence

Sub-Topics Property Tax Veteran Benefits Veteran Healthcare Veteran Housing

Track

in committee · North Carolina · House Mar 5, 2025

HB 280: Support for the Senior Tar Heel Legislature.

HB 280 allocates $30,000 in one-time state funds to support the North Carolina Senior Tar Heel Legislature, a program for older residents to engage with state policy. The funding, from the General Fund for the 2025-2026 fiscal year, covers operational costs for this existing program established under state law. It directly affects the Senior Tar Heel Legislature by providing financial resources for its activities. The bill becomes effective July 1, 2025, and does not create new policy but enables the program's continued operation.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $30k from General Fund for Senior Tar Heel Legislature program, directly funding an existing initiative under appropriations/budgeting subjects.95% confidence

Sub-Topics State Budget

Track

in committee · North Carolina · House Mar 6, 2025

HB 303: Make Corporations Pay What They Owe.

HB 303, titled "Make Corporations Pay What They Owe," would repeal a planned phaseout of North Carolina's corporate income tax. Specifically, it reverses Section 42.2 of S.L. 2021-180, which had scheduled a gradual reduction in the corporate tax rate. This bill directly affects corporations subject to North Carolina's corporate income tax by preventing the tax rate from decreasing as previously scheduled. The legislation is procedural in nature, focusing on reversing a specific tax policy change rather than creating new tax rates or mechanisms.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents corporate tax rate reduction, maintaining current tax revenue. Aligns with closing tax loopholes and fiscal responsibility per bill's repeal of planned tax phaseout.95% confidence

Sub-Topics Business Taxes Income Tax

Track

in committee · North Carolina · House Mar 6, 2025

HB 299: Increase Disabled Veteran Property Tax Benefit.

HB 299 increases the property tax exemption for disabled veterans in North Carolina from $45,000 to $54,000 of a home's appraised value. It directly affects qualifying disabled veterans who own and occupy their primary residence, allowing them to exclude a larger portion of their home's value from property taxes. The bill amends Section 105-277.1C of state law to reflect this higher exclusion limit, while maintaining that recipients cannot claim other property tax relief. This change takes effect for property taxes due on or after July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax exemption for disabled veterans, providing direct tax relief to qualifying homeowners, aligning with tax relief indicators for lower-income groups.95% confidence ✓ VeteransSupports VeteransIncreases disabled veterans' property tax exemption from $45,000 to $54,000, directly expanding financial benefits for qualifying veterans.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Benefits Veteran Education Veteran Housing

Track

died · North Carolina · House Mar 11, 2025

HB 11: No Tax on Tips, Overtime, Bonus Pay.

HB 11 would allow North Carolina taxpayers to deduct overtime pay, up to $2,500 in bonus pay (defined as cash awards for workplace dedication), and reported tips from their taxable income. It applies to individuals and married couples filing jointly, with each spouse eligible for separate deductions. The bill specifically defines "bonus pay" to exclude tips and requires taxpayers to provide documentation to claim the deduction. This policy change would take effect for tax returns filed in 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows tax deductions for overtime, tips, and bonus pay, reducing taxable income for workers - direct tax relief aligning with support indicators.95% confidence

Sub-Topics Business Taxes Income Tax

Track

in committee · North Carolina · House Mar 10, 2025

HB 312: Madison County Courthouse Relocation/Funds.

HB 312 appropriates $80 million from the General Fund for the 2025-2026 fiscal year to relocate Madison County's courthouse, which was damaged by Hurricane Helene, out of the floodplain. The funds will be directed to Madison County through the Office of State Budget and Management to support the physical relocation project. This bill directly affects Madison County by providing financial resources for rebuilding the courthouse in a safer location. It becomes effective July 1, 2025, and is a funding measure rather than a policy change.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $80M from General Fund for courthouse relocation, directly funding public infrastructure via state budget allocation.95% confidence

Sub-Topics State Budget

Track

in committee · North Carolina · House Mar 10, 2025

HB 324: Greensboro Transit Agency/Funds.

HB 324 appropriates $800,000 from the Highway Fund to the Greensboro Transit Agency for the 2025-2026 fiscal year. The funds are specifically allocated to $500,000 for the North/South Crossmax Orange Bus Route and $300,000 to launch a pilot program transporting high school juniors and seniors to Guilford Technical Community College campuses. This bill directly affects Greensboro Transit Agency operations and Guilford County high school students participating in the college transportation pilot. It becomes effective July 1, 2025, if enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $800k from Highway Fund for transit and education pilot programs, directly advancing budget appropriations for public services.95% confidence ✓ EducationSupports EducationAllocates $300k for high school student transportation pilot to community college, directly enhancing higher education access for secondary students.95% confidence ✓ TransportationSupports TransportationAllocates $800k from Highway Fund to Greensboro Transit Agency for bus routes and student transportation pilot, directly funding public transportation infrastructure and services.95% confidence

Sub-Topics Higher Education K-12 Education School Transportation Public Transit Roads & Highways

Track

in committee · North Carolina · House Mar 11, 2025

HB 340: Universal Academically or Intellectually Gifted Screening in Middle Schools.

HB 340 requires North Carolina's State Board of Education to develop or purchase a screening assessment to identify academically or intellectually gifted students in all sixth-grade classrooms across public middle schools. The bill directly affects all sixth graders in North Carolina public middle schools by mandating universal screening for gifted identification. Key provisions include appropriating $7 million in recurring state funds for the 2025-2026 fiscal year to cover assessment costs and requiring the screening to be administered to every sixth grader. The law becomes effective July 1, 2025, with the Department of Public Instruction responsible for implementing the screening process.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $7M recurring state funds for gifted screening program, directly allocating budget resources to fund education services.95% confidence ✓ EducationSupports EducationMandates universal gifted screening in middle schools with $7M recurring funding, expanding educational access and identification for gifted students per bill's core provisions.95% confidence

Sub-Topics Testing & Assessment

Track