HB 486 appropriates $1 million from North Carolina's General Fund to Blue Star Families, Inc., a nonprofit organization, for specific military family support programs. The funds will directly support military spouses through career development (via a Fayetteville chapter), strengthen military families, and provide caregiver services for veterans and military personnel. The allocation is structured as $400,000 for career programs, $300,000 for family strengthening, and $300,000 for caregiver services, all for the 2025-2026 fiscal year. The bill becomes effective July 1, 2025, and focuses solely on funding existing nonprofit services without altering laws or creating new requirements.
HB 510, the "Menstrual Equity for All Act," exempts feminine hygiene products (like tampons, menstrual cups, and sanitary napkins) from state sales tax starting July 1, 2025. It allocates $750,000 annually from 2025-2027 to fund a grant program through the Department of Public Instruction, providing these products to public school students in need. The bill directly affects public schools and students, particularly in low-income communities, by reducing financial barriers to accessing essential menstrual products. Key provisions include redefining "feminine hygiene products" for tax purposes and establishing a dedicated funding stream for school-based distribution.
HB 544 creates a 40% state tax credit for businesses that spend at least $10 million rehabilitating eligible historic corporate campuses in North Carolina. To qualify, properties must be certified historic sites (listed on the National Register and locally designated), formerly served as corporate headquarters, occupy at least 20 acres, have an 80% vacancy rate for two years, and meet preservation requirements. The credit applies to rehabilitation costs incurred on or after January 1, 2026, and is tied to federal credit eligibility. This policy directly affects businesses planning major renovations of qualifying historic corporate properties.
SB 97 adds stomach cancer (gastric cancer) to the list of cancers presumed to be work-related for firefighters under North Carolina's Public Safety Employees' Death Benefits Act. This means firefighters who die from stomach cancer will automatically qualify for line-of-duty death benefits without needing to prove occupational connection. The bill appropriates $500,000 annually from 2025-2027 to cover these new benefits. It takes effect July 1, 2025, applying to qualifying deaths occurring on or after that date.
HB 539 requires North Carolina local governments (like counties and cities) to set property tax rates at a revenue-neutral level following a general property reappraisal. Specifically, it mandates that tax rates for the year after a reappraisal must produce the same total revenue as the previous year, preventing increased tax revenue simply due to higher property values. This applies directly to local governments conducting a general reappraisal, ensuring their tax rates don't automatically rise when property values change. The bill amends existing law to enforce this requirement in the budget ordinance adopted after a reappraisal. It does not change tax rates for years without a reappraisal.
HB 533 allocates state funds for specific infrastructure projects in Siler City and Pittsboro. It provides $2.45 million for Siler City’s downtown streetscape (including underground power lines and wider sidewalks), $10.4 million for a new recreation facility and field improvements, and $5 million for a new fire station. Pittsboro receives $10 million for a new fire station, ladder truck, and fire engine. These funds, designated for the 2025-2026 fiscal year, directly support public infrastructure improvements in both towns.
HB 554 makes technical adjustments to North Carolina's tax code to align with federal rules and expand tax parity for peer-to-peer car rentals. It modifies how S corporation losses are deducted, restricts certain net operating loss deductions (like capital gains carryforwards), and updates estate/trust tax calculations. The bill specifically adds peer-to-peer car rental services to the alternate highway use tax, requiring them to pay the same tax as traditional rental companies. These changes affect individual taxpayers, S corporations, estates, trusts, and peer-to-peer car rental businesses, with most provisions effective for tax years beginning in 2025.
HB 564 provides a 2% cost-of-living adjustment for retirees in North Carolina's Teachers' and State Employees' Retirement System, Consolidated Judicial Retirement System, and Legislative Retirement System. It increases retirement payments for retirees who retired on or before specific dates (July 1, 2024, for most systems, or January 1, 2025, for the Legislative system) and offers a prorated increase for those retiring between July 1, 2024, and June 30, 2025. The bill appropriates $106.2 million from the General Fund to fund this adjustment, effective July 1, 2025. This policy change directly affects current retirees in these systems by increasing their monthly benefits.
HB 582, titled "Providing Relief to Impacted Families Act," creates a quarterly tax refund program for specific nonprofits using motor fuel. It directly affects eligible organizations like volunteer fire departments, rescue squads, sheltered workshops (recognized by DHHS), and nonprofits distributing free food, by refunding the excise tax paid on fuel minus one cent per gallon. The key provision requires these nonprofits to claim refunds quarterly based on prior quarter purchases, reducing their operational costs. The bill does not address family relief as implied by its title but focuses solely on tax refunds for qualifying nonprofit entities. The measure is currently pending in the House Finance Committee.
HB 611 requires North Carolina public schools to increase full-time assistant principal positions based on student enrollment, directly affecting all local school districts. It mandates funding to achieve specific student-to-assistant-principal ratios: 1:90 students in the 2025-2026 school year ($23.56 million) and 1:80 students starting in 2026-2027 ($57.57 million), with funds supplementing but not replacing existing budgets. The bill, effective July 2025, directs the Department of Public Instruction to allocate these funds through the school building administration allotment. This policy change aims to support school operations and develop future principals by expanding administrative staffing.