Sen. Kandie Smith

Maddy summaryThis bill, titled the Kids Over Corporations Act, would stop the scheduled elimination of the corporate income tax in North Carolina and instead set a permanent rate of five percent. It directly affects C corporations operating in the state by requiring them to pay this tax, while S corporations remain exempt from the levy. The law includes a temporary phase-in schedule where the tax rate starts at 2.25% in 2025 and gradually decreases to zero after 2029, though the bill's title suggests a permanent five percent rate. The legislation applies to taxable years beginning on or after January 1, 2026, and aims to ensure corporations contribute to public services funded by state revenue.

Maddy summarySB 915 establishes the 2026 Governor's Budget for North Carolina, allocating specific funding amounts to state departments, institutions, and agencies for their current operations. The bill directly affects a wide range of entities, including public schools, universities, health and human services agencies, and justice system bodies, by providing financial resources for their services. Key provisions include detailed dollar amounts for each fiscal year of the 2025-2027 biennium, with savings reverting to the state fund if not fully utilized. This legislation sets the financial framework for state government activities but does not specify new programs or policy changes beyond the budget allocations.

Maddy summarySB 884 revises and consolidates the charter for the Town of Pinetops in Edgecombe County, North Carolina. The bill establishes a governing body consisting of a Mayor and a five-member Board of Commissioners, all elected at large on a nonpartisan basis. It outlines specific rules for elections, term lengths, meeting procedures, and the powers of the town's leadership. This legislation directly affects the town's residents by formalizing the structure and operations of their local government.

Maddy summaryThis bill proposes to eliminate the service tax in North Carolina, which currently applies to various repair, maintenance, and installation fees. By repealing this tax, the legislation directly affects businesses that provide these services and the consumers who pay for them. The bill also includes specific changes to how taxes are calculated for bundled transactions and services related to real property, such as home renovations. These adjustments aim to clarify tax rules for contractors and ensure that services are taxed consistently with other sales.

Maddy summaryThis bill allocates three million dollars from the state's General Fund to the Town of Grifton in North Carolina. The money is designated as a directed grant specifically for the design and construction of flood mitigation and resiliency projects. The funds are scheduled for the 2026-2027 fiscal year, with the act becoming effective on July 1, 2026.

Maddy summaryThis bill appropriates $500,000 in state funds specifically for the Boys & Girls Clubs of the Coastal Plain Foundation located in Pitt County, North Carolina. The money is designated as a one-time grant for the 2026-2027 fiscal year, drawn from the General Fund. These funds are intended to cover operational expenses and support program expansion within the local clubs. The appropriation is scheduled to take effect on July 1, 2026.

Maddy summaryThis bill directs $300,000 in nonrecurring funds from the state's General Fund to the Franklinton Center at Bricks, Inc. for the 2026-2027 fiscal year. The money is designated for the organization's operating expenses and capital improvements, becoming effective on July 1, 2026. The legislation does not alter existing laws but simply allocates specific financial resources to support the center's activities.

Maddy summarySB 887 creates a new legal process for individuals in North Carolina who were detained by the state or local authorities and later found by a court to have been unlawfully held. Under this bill, affected persons can petition the Industrial Commission for financial compensation if their detention caused harm, with a maximum award of $750,000 and eligibility for additional support such as job training, college tuition, and reimbursement for lost wages. The legislation establishes a five-year deadline for filing claims and designates $1 million in state funds to cover potential payouts, with the measure taking effect retroactively to October 1, 2021.

Maddy summaryThis legislation allocates $100,000 from the state General Fund to the Town of Macclesfield in North Carolina. The funds are designated as a directed grant specifically for the town to purchase equipment. Managed by the Office of State Budget and Management, the appropriation is classified as nonrecurring. The bill takes effect on July 1, 2026.

Maddy summaryThis bill allocates $10 million from the state's Highway Fund to the Pitt-Greenville Airport to construct a new general aviation terminal. The funding is designated for the 2025-2026 fiscal year and is scheduled to become effective on July 1, 2025. The legislation directly impacts the airport by providing specific nonrecurring money for infrastructure development, while the state Department of Transportation oversees the allocation.