Maddy summaryHB 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.
Sponsored bills
Maddy summaryHB 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.
Maddy summaryHB 16 requires the North Carolina General Assembly to display the national motto "In God We Trust" directly above and behind the dais for the Speaker of the House and President of the Senate, aligning with the U.S. House of Representatives' display. The bill mandates the Legislative Services Officer to implement this, first using private gifts or donations for costs, and if none are provided within 90 days, using state funds. It becomes effective July 1, 2025. This is a procedural bill affecting legislative chamber decor, not a substantive policy change.
Maddy summaryHB 47, the Disaster Recovery Act of 2025 - Part I, allocates $524 million from the Helene Fund to support recovery efforts in North Carolina counties impacted by Hurricane Helene. The bill directs funds to specific programs including home reconstruction ($120 million), agricultural crop loss assistance ($200 million), road and bridge repairs ($100 million), small business infrastructure grants ($55 million), debris removal ($20 million), fire department equipment ($10 million), and tourism promotion ($4 million). These resources directly assist residents, farmers, local governments, and businesses in designated hurricane-affected counties by addressing immediate rebuilding needs and supporting economic recovery. The bill requires programs to align with federal disaster recovery guidelines to maximize potential federal reimbursement, with reporting requirements for certain initiatives.
Maddy summaryHB 186, the "Stars and Stripes Commitment Act," requires all North Carolina public schools (including charter, regional, and laboratory schools) to schedule the daily recitation of the Pledge of Allegiance within one hour of the start of the instructional day. It also mandates that schools display U.S. and North Carolina flags in classrooms when available and provide age-appropriate instruction about the flag and pledge’s meaning. The bill applies to all school governing bodies and state education board meetings, requiring the pledge to open each meeting. Crucially, it explicitly states the policy does not compel anyone to stand, salute, or recite the pledge. The law takes effect for the 2025-2026 school year.
Maddy summaryHB 450, the Private Property Rights Act, requires private detectives and wildlife protectors to obtain a search warrant or judicial order before installing electronic tracking devices or inspecting certain private property. The bill directly affects private investigators, wildlife protectors, and property owners by mandating judicial authorization for these specific activities. Key provisions amend state laws to clarify that wildlife protectors need warrants for inspections on private land (excluding wildlife refuges or public areas), and private investigators must secure warrants for electronic tracking. It does not change existing constitutional protections against unreasonable searches but adds procedural requirements for these two groups. The law takes effect December 1, 2025.
Maddy summaryHB 28, the "Gun Violence Prevention Act," creates a new criminal offense for individuals convicted of a felony who possess a firearm or "weapon of mass death and destruction" (as defined in state law) during the commission or attempt of another felony. It imposes stricter penalties: a Class C felony if the weapon is discharged, Class D for brandishing (displaying the weapon), and Class F for other violations. This law applies specifically to convicted felons who already face restrictions on firearm possession, treating this additional offense as separate from the underlying felony. The bill takes effect December 1, 2025, for offenses committed on or after that date.
Maddy summaryHB 37 standardizes monthly pension benefits for North Carolina firefighters and rescue squad workers under the state pension fund. It sets a uniform $175 monthly pension for members with 20+ years of service who reach age 55, replaces the previous $180 amount, and maintains $175 for disability benefits and line-of-duty death benefits. The bill also allows members affected by city annexations or department closures to continue contributing $15 monthly until they reach 20 years of service for pension eligibility. These changes apply to current and future members of the pension fund who meet the service requirements. The bill does not alter contribution rates or eligibility for most members but adjusts benefit amounts and extends certain provisions.
Maddy summaryHB 400, "Bentley's Law," requires defendants convicted of certain felony death-by-vehicle offenses (specifically violations of G.S. 20-141.4 subsections (a1), (a5), or (a6)) to pay child support as restitution to the minor children of the deceased victim. The court must order payments until each child turns 18 and graduates high school, considering the child’s needs, living standards, and custody arrangements. Payments are made to the clerk of court for distribution to the surviving parent or guardian within 10 days, with enforcement treated as a civil judgment. This law directly affects children of victims in these specific vehicular homicide cases and mandates financial support through the criminal sentencing process.
Maddy summaryHB 35 designates November of each year as Military Appreciation Month in North Carolina. The bill creates a symbolic recognition within state law, honoring military service members and veterans during this month. It does not establish new programs, funding, or requirements - it simply formally names November for this purpose. The bill affects the state government's official calendar and public recognition efforts, with no direct impact on individuals or organizations.