Sen. Caleb Theodros

Maddy summaryThis bill creates a tax incentive for small businesses in North Carolina by allowing them to deduct contributions made to a special savings account designated for property improvements. To qualify, a business must have gross receipts under $10 million and deposit funds into a federally insured bank account specifically for projects that add value to real estate, extend its useful life by at least 10 years, or adapt it for new uses. The deduction is calculated as a percentage of the business's income, ranging from 5% for deposits up to $1 million down to 1% for amounts up to $3 million, and the benefit is only available for taxable years starting on or after January 1, 2026. If any money withdrawn from this account is not used for the specified improvements, the amount must be added back to the business's taxable income in the year of withdrawal.

Maddy summarySB 804, known as the Fair Maps Act, proposes to amend the North Carolina Constitution to create an independent Citizens Redistricting Commission that would draw electoral maps for state and federal offices. This bill removes the General Assembly and the Governor from the redistricting process, requiring them to establish the commission but prohibiting them from participating in the actual map-drawing. The commission must follow specific rules, such as ensuring districts have equal populations, remain contiguous, avoid splitting counties, and respect communities of interest without favoring political parties. Because this change alters the state constitution, the bill includes a provision to place the amendment on the ballot for voter approval at the November 2026 general election.

Maddy summaryThis bill creates a tax credit for North Carolina businesses that pay wages to employees to cover their health insurance premiums. To qualify, a business must employ individuals who work at least 35 hours per week and are subject to state tax withholding. Each eligible employee can generate up to a $400 tax credit for the business, but the total credits available in any given year are capped at $5 million. Applications for this credit will be processed on a first-come, first-served basis, and the state will track and report the number of applications and approvals by county. The provisions of this act will take effect for tax years beginning on or after January 1, 2026.

Maddy summaryThis bill, known as the Hands Free NC Act, makes it illegal for drivers in North Carolina to hold a wireless communication device while operating a motor vehicle on public roads. The law prohibits texting, watching videos, or holding any electronic device, such as a cell phone or smartwatch, except when the vehicle is safely stationary or during specific emergencies like medical crises or unsafe road conditions. Drivers under 18 are allowed to use navigation systems if all destinations are entered before driving, while law enforcement, first responders, and emergency vehicle operators are exempt from these restrictions. Violations result in fines ranging from $100 to $200 depending on prior offenses within a 36-month period, and repeat offenders will face insurance points on their records. The legislation also prevents local governments from passing their own ordinances on this matter and requires driver education programs to include instructions on these new rules.

Maddy summaryThis bill amends North Carolina law governing owners' associations in condominiums and planned communities. It directly affects these associations and their members by setting specific limits on late fees (capping at $20 per month or 10% of an unpaid assessment) and fines (capping at $100), prohibiting managing agents from being paid based on fines collected, and requiring fair procedures for approving unit changes. The bill also mandates prelitigation mediation for disputes between associations and members and requires the Department of Justice to collect and report on related complaints. These changes aim to standardize association practices and provide clearer dispute resolution processes.

Maddy summarySB 311, titled "The Law and Order Act," increases penalties for assaulting utility and communications workers while they are identifiable in uniform and performing duties. It also creates new offenses, including criminal possession of embalming fluid, larceny of gift cards, and unlawful possession of certain explosive devices. The bill enhances punishments for reckless driving causing death, hit-and-run offenses, and firearm use by felons during crimes, while adding a mitigating factor for impaired drivers using ignition interlocks. Additional provisions revise burglary penalties, expand workplace violence prevention to cover mass picketing, and establish civil liability for gift card theft. The bill directly affects workers in essential services and individuals committing specified violent or property crimes.

Maddy summarySB 77 allows parents of students with disabilities to choose their preferred nurse for school-based nursing services required by an Individualized Education Program (IEP), provided specific conditions are met. The bill requires schools to assign the parent's chosen nurse if that nurse previously provided care to the student, the nursing agency agrees to contract under standard terms, and the rate matches other contracted nurses. This directly affects families of students needing nursing services under IEPs and ensures schools honor parent preferences without altering their obligation to provide a free appropriate public education. The policy applies starting the 2025-2026 school year.

Maddy summarySB 402 allows North Carolina lottery winners who claim prizes of $50 million or more to request that their personal identifying information be treated as confidential for 90 days after claiming their prize. This applies to winners of the largest jackpots, such as Powerball or Mega Millions prizes, and does not affect how prizes are paid or distributed. The confidentiality only applies to the winner's identity, not to required disclosures for tax reporting (to North Carolina Department of Revenue, IRS, or state tax authorities), debt collection under state law, or court orders. The bill takes effect on July 1, 2025, and does not change existing rules for smaller prizes.

Maddy summarySenate Bill 110, titled "North Carolina Work and Save," establishes the North Carolina Small Business Retirement Savings Program. This program aims to help private-sector employees aged 18 and older in North Carolina save for retirement if their employer does not already offer a retirement plan. It enables participating employers to offer a voluntary payroll deduction Individual Retirement Account (IRA) arrangement for their employees. A new North Carolina Small Business Retirement Savings Board would be created to oversee the program and manage its funds through private-sector entities.

Maddy summarySB 89 requires all public schools and certain nonpublic schools in North Carolina to install automatic external defibrillators (AEDs) and provide training to staff on their use and on CPR. The State Board of Education will adopt rules for public schools, which include placing at least two AEDs per school, with one in an athletic facility, and implementing staff training. Local school boards, charter schools, and other public school entities must then develop policies in line with these state rules. The bill appropriates $4,000 per school to assist with the purchase and installation of AEDs and staff training.