Sen. Caleb Theodros

Maddy summaryThis bill creates a new tax deduction for North Carolina taxpayers who pay labor organization membership dues. It allows individuals to deduct dues, fees, or assessments required for membership in a labor organization (as defined by state law) from their state taxable income. The deduction applies to payments made during taxable years beginning on or after January 1, 2026. This directly affects workers who are members of labor organizations and pay dues as a condition of membership.

Maddy summarySB 157 allocates $100,000 from North Carolina's General Fund to Johnson C. Smith University for its Inclusive Tech-Innovation Pilot Project. The funds will support creating a community hub that uses broadband technology to foster economic growth and collaboration in the local area. The bill directs a nonrecurring grant specifically for this pilot program, which aims to connect the university with surrounding neighborhoods. It becomes effective July 1, 2025, and does not change existing laws or regulations.

Maddy summarySB 159 creates a property tax relief program for North Carolina seniors aged 65+ who own and occupy their primary residence for at least five consecutive years. It allows qualifying owners to defer taxes on increases in their home's appraised value above the "qualifying value" (the value when first applying for relief), freezing tax increases on appreciation. The deferral ends if the owner sells the home, dies (unless inherited by a spouse or co-owner who continues living there), or stops using it as a primary residence. This program applies to taxes for 2026 and beyond, with applications accepted through June 1 each year.

Maddy summarySB 161, the Jenesis Firearm Accountability Act, requires firearm owners in North Carolina to report lost or stolen firearms to law enforcement within 48 hours. Owners must provide details like the firearm’s serial number and location, with penalties starting at a written warning for a first offense and escalating to $1,000 fines for repeat violations. The bill also exempts from sales tax equipment designed to prevent unauthorized firearm access, such as gun safes or trigger locks, and allocates $500,000 for an educational campaign about reporting requirements. It aims to improve public safety by aiding law enforcement tracking and reducing firearm misuse, while protecting owners who comply with the reporting rules.

Maddy summaryThis bill allows North Carolina local governments to borrow money to accelerate transportation projects already identified for funding under the State Transportation Improvement Program (STIP). Local governments can issue "grant anticipation notes" to cover project costs before receiving state funds, but notes must mature within 12 months after the project's scheduled completion year (no renewals allowed). Borrowing is capped at the full project cost, requires a special agreement with the DOT outlining project details and repayment plans, and must be repaid solely from state grant funds - without using local tax revenue or pledging the government's credit. The bill also ensures STIP program changes won't delay repayment of these notes.

Maddy summarySB 140 appropriates $75,000 in one-time state funds for the 2025-2026 fiscal year to provide a directed grant to My Brother's Keeper of Charlotte, a nonprofit organization. The funds are intended to support programs specifically designed to improve outcomes for boys and young men of color in Charlotte. This bill directs state resources to a targeted community initiative through a nonrecurring grant, without creating new state regulations or altering existing laws. The legislation becomes effective July 1, 2025, if enacted.

Maddy summarySB 139 prevents the elimination of medical benefits for North Carolina state teachers and employees who first earned retirement service on or after January 1, 2021. It reverses a prior change that would have cut these benefits by repealing specific sections of law, effective retroactively to December 31, 2020. The bill appropriates $500,000 annually for 2025-2026 and $2 million annually for 2026-2027 to cover increased costs for the state health plan. This restores medical coverage for affected retirees under several retirement systems, effective July 1, 2025.

Maddy summaryThis bill increases North Carolina's income limit for the property tax homestead exclusion for elderly or disabled homeowners from $25,000 to $48,000, effective for taxes due in 2025. It applies to qualifying homeowners whose income would otherwise disqualify them from the exclusion. The new limit will automatically adjust annually based on Social Security cost-of-living adjustments, rounded to the nearest $100. This change directly affects low-to-moderate-income elderly or disabled homeowners seeking property tax relief.

Maddy summarySB 138 restores local government authority to initiate down-zoning in Mecklenburg County and its municipalities without requiring written consent from all affected property owners. The bill amends state law to remove a prior requirement that down-zoning (reducing development density or permitted land uses) needed all property owner agreements, allowing counties or cities to implement such changes directly. It applies specifically to Mecklenburg County and its municipalities, taking effect retroactively to December 11, 2024, to revert affected ordinances to their pre-December 11 state. This change directly affects property owners in the region by altering how local governments can modify zoning regulations impacting their land.

Maddy summarySB 142 allocates $75,000 in nonrecurring funds from the General Fund for the 2025-2026 fiscal year to provide a directed grant to Mecklenburg Council of Elders, Inc., a nonprofit organization. The grant supports the organization in hosting seminars and events to raise awareness of citizens' rights and options in Mecklenburg County, regardless of past legal involvement, and assists with its Juvenile Court Intervention program. This funding directly affects Mecklenburg County residents, particularly those with prior interactions with the legal system, by expanding access to civic education and support services.