SB 584 authorizes counties to use specific sales tax revenue to fund local public transportation systems - including buses, light rail, bike lanes, and transit facilities - while requiring these funds to supplement (not replace) existing transportation budgets. It defines "public transportation system" broadly to include infrastructure like bus lanes, shared-ride services, and integrated fare systems. The bill also creates a new metropolitan public transportation authority for counties with over 1 million residents that border another state and operate light rail systems, giving them regional planning powers under specific rules. This authority would manage funding and coordination for transportation projects within its jurisdiction.
HB 384 would allow enlisted members of the North Carolina National Guard (ranks E-1 to E-5) who live in North Carolina to deduct their federal basic military pay from their state income tax. This policy change applies only to their federal service pay, not other income, and would take effect for taxes filed in 2025 and later. The bill amends North Carolina’s tax code to include this deduction for qualifying National Guard members. It does not alter federal tax treatment or apply to higher ranks or other military personnel.
HB 786, the "Working Families Act," reduces child care costs for low-income families by lowering parent copayments from 10% to 7% of income (effective 2025), reinstates a refundable state child tax credit with income-based payments (effective 2025), and phases up North Carolina’s minimum wage to $15/hour by 2030 with annual inflation adjustments. It also increases income limits for property tax relief, creates a homebuyers’ assistance program for public servants (like firefighters and EMTs) as first-time buyers, and establishes a paid family leave insurance program funded through an employer grant program. The bill directly affects working families, hourly workers, public-sector employees, and households using subsidized child care or property tax relief. Key mechanisms include phased wage increases, income-tiered tax credits, and targeted housing support, all designed to reduce financial strain on low-to-moderate-income households.
HB 755 provides a sales tax exemption for qualifying North Carolina nonprofits, including hospitals, federally tax-exempt community organizations, volunteer fire departments, and university-affiliated groups. To qualify, nonprofits must obtain a state sales tax exemption number, with annual limits of $31.7 million for state tax and $13.3 million for local tax. The exemption covers most goods and services purchased for nonprofit activities but excludes electricity, telecommunications, alcohol, and certain other items. Real property contractors must provide documentation to retailers when buying materials for nonprofit projects to ensure proper tax treatment.
HB 792 appropriates $10 million (to the NC Clean Energy Innovation and Research Fund) and $4.5 million (to the One North Carolina Fund) for competitive grants in North Carolina's 2025-2026 fiscal year. The funds target small businesses (under 100 employees), nonprofits, local governments, and state agencies to support clean energy innovation, renewable technology deployment, and energy efficiency projects. Key provisions include requiring matching funds for some grants and prioritizing workforce development in the clean energy sector. The grants aim to grow North Carolina's green economy through business development and market expansion in renewable energy. Funds not spent by June 30, 2027, will revert to the state's general fund.
HB 787 establishes a matching program for North Carolina residents contributing to the Parental Savings Trust Fund (a 529 program) and creates a tax deduction for such contributions. It provides a 2:1 state match (up to $1,500 per student annually) for eligible contributors - North Carolina residents with household income under 250% of the federal poverty level who open accounts for children aged 14 or younger. The bill also allows a state tax deduction of up to $2,000 per individual ($4,000 for joint filers) for contributions to the fund, with rules to adjust income if funds are withdrawn for non-education purposes. These changes aim to boost college savings for lower-income families, with the matching program starting July 1, 2025, and the tax deduction effective January 1, 2026.
HB 143 authorizes the Town of Maysville to impose a 6% occupancy tax on rental income from hotels, motels, and similar accommodations already subject to North Carolina's sales tax. This tax applies to all qualifying accommodations within Maysville and is collected separately from state and local sales taxes. Revenue from the tax must be sent quarterly to the Maysville Tourism Development Authority, which is required to use at least two-thirds of the funds for tourism promotion (like advertising and marketing) and the remainder for tourism-related expenses such as facility improvements. The bill also creates the Tourism Development Authority, requiring at least one-third of its members to represent tax-collecting businesses and half to be active in tourism promotion.
HB 927 allocates $31.7 million in state funds to Durham City and County for specific projects in the 2025-2026 fiscal year. It provides $30 million for Durham County to upgrade wastewater infrastructure in Research Triangle Park, $500,000 for city park maintenance, and $500,000 for repairing rural roads in Durham County. The bill also funds court system modernization, including $503,481 for eCourts staffing and $500,000 for a legal support center to improve access to justice. Additionally, it requires the Department of Transportation to study road funding criteria for rural areas to ensure equitable project prioritization. These funds directly support Durham residents through enhanced infrastructure, public services, and court efficiency.
HB 937 allocates $11 million annually from North Carolina's sports betting tax revenue to provide salary supplements for public school athletic coaches. It requires eligible public school units to ensure each full-time coach receives a combined total of at least $3,000 per year in state and local funds, with schools maintaining prior non-state funding levels for coaches. Schools that replace state funds with local money forfeit future state allocations, and unspent funds flow to the North Carolina YMCA Alliance for youth sports programs. The bill applies to all public school athletic coaches meeting specific eligibility criteria and takes effect for the 2025-2026 school year.
HB 888 appropriates $1 million from the General Fund to the North Carolina Community Health Worker Association (a nonprofit) for the 2025-2026 fiscal year. The funds will directly support the Association's work in mobilizing, training, and certifying community health workers across North Carolina. This grant enables the Association to expand its workforce development efforts, specifically targeting the training and certification of community health workers. The bill affects the Association's operations and the community health workers they certify, but does not change health service delivery or eligibility for residents. The appropriation becomes effective July 1, 2025.
