Budget & Taxes

in committee · North Carolina · House Apr 14, 2025

HB 954: Local Governments Disaster Fund.

HB 954 creates a State Critical Infrastructure and Construction Resiliency Fund to support disaster recovery and preparedness. It requires counties that experienced a Governor-declared Type I, II, or III disaster in the past three years to redirect 5% of their annual highway use tax revenue into the fund. The Governor can use these funds for new infrastructure projects and resiliency efforts in disaster-affected areas, as well as for state/local response activities following a federal disaster declaration under the Stafford Act. This directly affects eligible counties and their residents by providing dedicated resources for rebuilding and preventing future disaster impacts.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects 5% of highway use tax revenue to disaster recovery fund, reallocating existing tax funds for essential resiliency programs under fiscal management.85% confidence ✗ TransportationOpposes TransportationRedirects highway use tax revenue (transportation-specific funding) to disaster fund, reducing resources for transportation infrastructure projects.95% confidence

Sub-Topics Revenue Sales Tax Roads & Highways Transportation Funding Tags Emergency Management

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in committee · North Carolina · House Apr 14, 2025

HB 917: Establish Data Analytics, Transparency, and Accountability (DATA) Division.

HB 917 establishes a new Data Analytics, Transparency, and Accountability Division within North Carolina's General Assembly. The bill requires all state agencies to provide the Division with requested data and access to systems (while protecting personal information), mandates annual reports from agencies like the Global TransPark Authority detailing job creation metrics and financials, and allocates $2 million for the Division's operations. This Division will oversee transparency efforts, analyze agency data, and receive reports from state entities on performance metrics and real property portfolios. The Division becomes operational starting July 1, 2025, with updated statutory references reflecting its new name.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $2M for DATA Division to enhance budget transparency via mandatory agency reporting and data access, promoting fiscal accountability.95% confidence

Sub-Topics Appropriations Audits & Accountability State Budget

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in committee · North Carolina · House Apr 14, 2025

HB 884: Prepared Food Tax - Modification.

HB 884 increases the gross receipts threshold for artisanal bakeries to remain exempt from North Carolina's sales tax on prepared foods. Specifically, it raises the annual revenue limit from $1.8 million to $2.4 million (combined with related persons), while maintaining the requirement that bakeries derive over 80% of revenue from bakery items like bread, pastries, and cakes. This change directly affects small bakeries that previously exceeded the $1.8 million limit but now qualify for tax exemption under the new threshold. The bill modifies existing tax law (G.S. 105-164.13B) to expand the exemption to more small bakeries, effective October 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemption threshold for small bakeries, reducing their tax burden per bill's modification of sales tax rules.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · North Carolina · House Apr 14, 2025

HB 950: Elderly/Disabled Property Tax Modifications.

HB 950 would modify North Carolina's property tax relief for elderly and disabled homeowners by raising the age requirement from 65 to 70, eliminating income eligibility requirements, and expanding the tax exclusion to cover 100% of a home's appraised value. Currently, applicants must be 65 or older (or disabled), meet income limits, and occupy the home as a primary residence; the bill removes income caps and requires applicants to be 70 or older. This means qualifying homeowners would pay no property tax on their primary residence under the new rules, as the entire home value would be excluded. The changes would take effect for tax years beginning July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands property tax relief by removing income caps and increasing coverage to 100% of home value, providing tax relief to elderly/disabled homeowners.95% confidence

Sub-Topics Property Tax

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in committee · North Carolina · House Apr 14, 2025

HB 972: Public Projects in Wayne County/Funds.

HB 972 allocates $15.76 million in one-time state funds to Wayne County for specific public projects, directly affecting local schools, infrastructure, and community programs. Key provisions include $5 million for Rosewood Middle School capital improvements, $2 million for Dillard Middle School athletic track upgrades, $750,000 for Union Station revitalization, and smaller grants for water/sewer upgrades, the sheriff's training facility, and local organizations like Wayne County United Way. The bill also provides separate funding for court-related positions in Wayne County and neighboring areas, including a new public defender district. All funding is designated for specific, named projects with no broad policy changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $15.76M in state funds for public projects, increasing budgetary spending on education, infrastructure, and community programs.95% confidence ✓ EducationSupports EducationAllocates $5M for middle school capital improvements and $2M for athletic track upgrades, directly funding school infrastructure under Education subjects.90% confidence

Sub-Topics K-12 Education

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signed · North Carolina · Senate Jul 8, 2026

SB 474: Adjust Counties/Reappraisal Moratorium.

SB 474, the DAVE Act, creates a new Division of Accountability, Value, and Efficiency within North Carolina's State Auditor's office. It requires all state agencies to report by October 2025 on how they spend public funds and list vacant positions held for six months or longer, including reasons for vacancies. The Division will assess whether agencies or specific positions remain necessary, using AI tools to analyze spending effectiveness, duplication, and budget use. By December 2025, the Division must recommend to the legislature which agencies or positions should be eliminated based on this review.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires agencies to report spending and vacancies, uses AI to analyze budget effectiveness, duplication, and fiscal efficiency, promoting fiscal responsibility in state budget management.85% confidence

Sub-Topics Audits & Accountability

in committee · North Carolina · House Apr 14, 2025

HB 998: Charlotte Mecklenburg Library/Funds.

HB 998 appropriates $5 million from North Carolina's General Fund to the Charlotte Mecklenburg Library Foundation for constructing a new main library. The funds are a one-time allocation for the 2025-2026 fiscal year, specifically designated for the library's new building project. This bill directly affects the Charlotte Mecklenburg Library Foundation as the recipient of the grant. It becomes effective July 1, 2025, and contains no policy changes beyond the funding authorization.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $5M from General Fund for library construction, directly funding a public service project per appropriations subject.90% confidence

Sub-Topics State Budget

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in committee · North Carolina · House Apr 14, 2025

HB 1005: Clarify Ballot Language for Article 46 Tax.

HB 1005 modifies the ballot language for a county sales tax referendum in North Carolina, clarifying the tax rate and its intended use. The bill changes the ballot question to specify a 0.25% sales tax (one penny per $4 spent) and explicitly states that proceeds will fund teacher and education employee pay raises, while exempting gas, groceries, motor vehicles, and prescription drugs. This change directly affects voters in counties holding referendums under Article 46 of Chapter 105, ensuring clearer communication about the tax’s scope and purpose. The bill does not alter the tax rate or funding rules but standardizes how the proposal is presented to voters.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies ballot language to direct 0.25% sales tax revenue toward teacher pay raises, explicitly advancing public education funding through targeted tax allocation.92% confidence ✓ EducationSupports EducationDirectly allocates clarified sales tax revenue to fund teacher and education employee pay raises, strengthening educator compensation and school funding.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill explicitly directs sales tax proceeds to fund teacher and education employee pay raises, directly advancing wages for public sector workers.95% confidence

Sub-Topics Sales Tax Teachers

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in committee · North Carolina · Senate Mar 26, 2025

SB 657: Keeping Our Coaches Act.

SB 657, the "Keeping Our Coaches Act," allocates $11 million annually from sports betting tax revenue to provide salary supplements for athletic coaches in North Carolina public schools. It directly affects eligible public school athletic coaches who currently receive non-state funds totaling less than $3,000 per year for coaching duties. The bill requires school units to maintain prior non-state funding levels for coaches, prohibits using state funds to replace those non-state contributions, and directs unspent funds to YMCA youth sports programs. This policy change becomes effective for the 2025-2026 school year.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $11M annually from sports betting tax revenue to fund coach salary supplements, directly using existing tax revenue to support public education funding.95% confidence ✓ EducationSupports EducationAllocates $11M annually from sports betting revenue for coach salary supplements, directly funding school staff (coaches) under education/funding subjects, strengthening educator compensation.95% confidence

Sub-Topics Revenue

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died · North Carolina · Senate Mar 11, 2025

SB 258: 2025 Appropriations Act.

This bill allocates funding for North Carolina's state agencies and departments to cover their current operations during the 2025-2027 fiscal biennium. It provides base budget appropriations from the General Fund, Highway Fund, and federal block grants to maintain existing services without creating new programs. The funding is set at maximum necessary levels, with unused amounts reverting to their respective funds at year-end. The bill applies solely to the 2025-2027 period and becomes effective July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates base funding to maintain existing state services without new programs, aligning with fiscal responsibility and supporting public service funding per budget appropriations focus.92% confidence ✓ TransportationSupports TransportationAllocates Highway Fund and General Fund appropriations to maintain existing transportation infrastructure and services without new programs, directly funding roads/highways as specified in subjects.90% confidence

Sub-Topics Appropriations State Budget Roads & Highways Transportation Funding

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