Budget & Taxes

in committee · North Carolina · House Apr 1, 2025

HB 604: Rural and Downtown Community Economic Development Grants.

HB 604 creates two grant programs to support economic development: the Rural Community Development Grant Program and the Downtown Revitalization Grant Program. Both programs allocate $40 million each from the state budget for 2025-2026, providing grants to local governments (counties and municipalities) to fund projects that improve community amenities like grocery stores, childcare, parks, or downtown infrastructure. Grants require a 1:1 local match, max $2 million per award, and must align with comprehensive plans for revitalization or community growth. The programs aim to reverse rural depopulation, attract business investment, and enhance downtown livability through targeted, competitive funding.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $80M from state budget for community grants, requiring local matches - directly funds economic development programs per budget allocation.95% confidence

Sub-Topics Appropriations State Budget Tax Incentives Tags Economic Development Rural Communities Urban Areas

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in committee · North Carolina · House Apr 1, 2025

HB 617: Supporting Small Farmers for NC's Future Act.

HB 617 creates a $20 million grant program for North Carolina small farmers with gross income under $300,000, funding equipment (like harvest machinery), infrastructure (such as fencing), and cold storage. It also lowers the income threshold for farm sales tax exemption from $10,000 to $7,500 annually, expanding eligibility for tax relief. The bill directly affects small farmers meeting these income criteria by providing financial support through grants and reduced tax burdens. Grants require applications and prioritize those facing economic hardship, with funding allocated for specific purposes like equipment and the FarmsSHARE program.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $20M grant program for small farmers and lowers sales tax exemption threshold, providing direct fiscal support and tax relief for qualifying low-income farmers.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · North Carolina · House Apr 2, 2025

HB 656: Split District Court/Defender District 43 into 43A/43B.

HB 656 splits North Carolina's District Court District 43 into two new districts (43A and 43B) and similarly divides Defender District 43 into 43A and 43B. District 43A covers Cherokee, Clay, Graham, Haywood, Jackson, Macon, and Swain counties (with 7 judges), while 43B covers only Haywood and Jackson counties (with 4 judges). The bill appropriates funds for new judicial and public defender staff, including one district court judge, a chief public defender, and three assistant public defenders for District 43B, effective July 2026 for funding and January 2027 for the court structure. This procedural bill directly affects counties in western North Carolina by creating more localized court and public defender services.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates funds for new judicial/public defender staff, directly advancing budget allocation for essential services per subjects APPROPRIATIONS/BUDGETING.95% confidence ✓ Criminal JusticeSupports Criminal JusticeBill appropriates funds for public defender staff (chief, 3 assistants), strengthening defendant representation in criminal cases per public defender focus in subjects.92% confidence

Sub-Topics Appropriations Courts Judges

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in committee · North Carolina · House Apr 2, 2025

HB 630: Restore Local Education Agency Sales Tax Benefit.

HB 630 restores a sales tax refund program for North Carolina's public school districts. It allows local school administrative units to receive annual refunds for sales tax paid on direct purchases of tangible property and services (like supplies or equipment), excluding items such as electricity, telecom, or food. The refund amount is capped at $13.3 million per year for all districts combined. The bill takes effect July 1, 2025, and adjusts state funding to reflect the restored refund program.

Topics ✓ Budget & TaxesSupports Budget & TaxesRestores sales tax refunds for school districts, increasing education funding via tax relief and aligning with budget support for public services.95% confidence ✓ EducationSupports EducationRestores sales tax refunds for school districts, increasing direct funding for K-12 operational needs like supplies and equipment.95% confidence

Sub-Topics Business Taxes Sales Tax School Funding

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in committee · North Carolina · House Apr 2, 2025

HB 647: Agricultural Present-Use Value Conservation.

HB 647 expands North Carolina’s agricultural tax program to include land owned by qualified conservation organizations. It allows conservation holders (nonprofits dedicated to preserving farmland/forestland) to have land taxed at its current agricultural or forest use value, rather than its full market value, when they acquire it. To qualify, land must be appraised at present-use value upon transfer to the conservation holder, and the holder must continue using it for conservation purposes while assuming tax liability for any deferred taxes. This bill directly affects conservation groups and landowners transferring property to them, aiming to support long-term land preservation through tax incentives. The law takes effect for taxes due in 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by allowing conservation organizations to pay property taxes based on agricultural use value instead of market value, reducing tax burden for qualifying land.90% confidence ✓ EnvironmentSupports EnvironmentBill provides tax incentives for conservation organizations to preserve farmland/forestland, requiring continued conservation use and directly advancing environmental protection through land conservation.95% confidence

Sub-Topics Tax Incentives Conservation Forestry

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in committee · North Carolina · House Apr 2, 2025

HB 628: Reenact Child Tax Credit.

HB 628 reenacts North Carolina's state-level child tax credit, which expired, to provide financial support to families with children. It directly affects low- and middle-income North Carolina residents who qualify under federal child tax credit rules, offering up to $250 per child annually based on household income. Key provisions include income-based credit amounts (e.g., $250 for married couples filing jointly with under $40,000 income) that phase out at higher earnings, and the credit is refundable - meaning families may receive cash payments even if they owe no state tax. The bill takes effect for 2025 tax years and mirrors the federal credit structure without creating new policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesReenacts state child tax credit providing tax relief to low/middle-income families, directly supporting tax policy for fiscal assistance.95% confidence

Sub-Topics Tax Credits

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in committee · North Carolina · House Apr 3, 2025

HB 731: Pauli Murray Center/Funds.

HB 731 appropriates $150,000 in one-time state funds for the Pauli Murray Center for History and Social Justice in Durham. The bill directs this grant specifically to develop the "Pauli Murray Center Green," which will improve physical access to the center and install drainage systems to manage stormwater. This funding, effective July 1, 2025, supports the center's infrastructure without altering broader policies or affecting residents or businesses directly.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $150k for public building infrastructure under appropriations, directly advancing budget allocation for public facilities without tax implications.95% confidence

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in committee · North Carolina · House Apr 3, 2025

HB 711: Recovery Support Via Revenue Stabilization.

HB 711 phases out North Carolina's corporate income tax for C Corporations over time, reducing the rate from 2.25% in 2025 to 0% after 2029. The bill directly affects C Corporations operating in North Carolina, which would pay progressively lower taxes until the tax is eliminated entirely. Key provisions include specific tax rates for taxable years beginning in 2025 (2.25%), 2026 (2%), 2028 (1%), and 0% after 2029. The bill is effective for tax years starting January 1, 2026, and does not change tax treatment for S Corporations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesPhases out corporate income tax, reducing state revenue; opposes maintaining tax base for public funding.95% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives

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in committee · North Carolina · House Apr 3, 2025

HB 688: Inclusive Playgrounds/Funds.

HB 688 creates a dedicated annual appropriation of $100,000 from the state General Fund to the Parks and Recreation Trust Fund specifically for inclusive playground projects. It directly affects local governments, public schools, and public authorities (as defined in state law) seeking to build or adapt playgrounds to meet the needs of people with disabilities. The bill provides grants of up to $5,000 per project, requiring recipients to match each $5 in state funds with $1 in local funds. This funding operates separately from other Trust Fund allocations, ensuring dedicated resources for accessibility improvements without reducing existing funding for state parks or coastal access. The bill becomes effective July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $100,000 annually from state General Fund to Parks Trust Fund for inclusive playground grants, directly funding public recreation programs via budget appropriations.95% confidence

Sub-Topics State Budget

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in committee · North Carolina · House Apr 3, 2025

HB 668: NC Working Families Economic Relief Act.

HB 668 establishes a program to expand free tax preparation assistance in North Carolina through two key components. It allocates $1.38 million (including $790,000 nonrecurring and $610,000 recurring annually) to fund community colleges to create tax preparation courses and paid work-study opportunities for students, enabling them to become IRS-certified VITA (Volunteer Income Tax Assistance) preparers. Additionally, it appropriates $840,000 to the United Way of North Carolina to increase VITA locations, hire staff, provide multilingual resources, and offer financial education. The bill directly helps low-income North Carolinians (earning under $67,000 annually, with disabilities, or limited English proficiency) who qualify for the federal Earned Income Tax Credit but often miss claiming it, by expanding access to free tax filing services starting July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $1.38M + $840K to fund free tax preparation assistance for low/middle-income families via community colleges and United Way, providing direct tax relief and expanding access to VITA services.95% confidence

Sub-Topics Income Tax Tax Credits

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