HB 1200 North Carolina House · 2025-2026 Session

Tax-Free Family Essentials Act.

HB 1200, known as the Tax-Free Family Essentials Act, removes the state sales tax on specific items including diapers, baby wipes, over-the-counter children's medication, prenatal vitamins, and feminine hygiene products. The bill directly affects families purchasing these goods by exempting them from the tax, while also clarifying the legal definitions of these items to ensure consistent application. These tax exemptions will take effect on October 1, 2026, and apply to all sales occurring on or after that date.
Bill status passed 3 of 5 stages cleared
Introduction
Apr 2026
Committee Review
Jul 2026
House Passage
Jun 2026
Senate Passage
Governor
Introduced Apr 30, 2026 Last action Jul 1, 2026
Maddy AI version diff · 4 comparisons

What changed between versions

Edition 2 Edition 3 · 2 edits
MINOR
The bill was updated from its second to third edition, primarily changing the effective date of the tax exemption from October 1, 2026, to April 1, 2027. This delay extends the period during which sales of feminine hygiene products are taxed before the new exemption takes effect.
Scope change
The scope of the bill remains focused on tax exemptions for specific family essentials, but the timeline for when these exemptions apply has been pushed back by approximately six months.
TIMELINE

The effective date for the tax exemption was changed from October 1, 2026, to April 1, 2027, delaying when the new rules apply to sales.

TECHNICAL

The bill title and page headers were updated to reflect the new edition number (Third Edition) and revised page numbering.

Floor votes · House Jun 30, 2026

How they voted

1313
Passed · 11 other
Total votes 145
Jun 30, 2026
D Democratic58
51 Yea 3 Nay 4
87% Yea
I Independent2
2 Yea
100% Yea
R Republican85
78 Yea 7
91% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
16
Key actions
4
Committee
5
Amendments
1
Jul 1, 2026
Committee
Ref To Com On Rules and Operations of the Senate
upper
Jun 30, 2026
Lower · Passed
Passed 3rd Reading
lower
Jun 30, 2026
Lower · Passed
Amend Adopted A1
lower
Jun 30, 2026
Lower · Passed
Reptd Fav
lower
Jun 30, 2026
Committee
Re-ref Com On Rules, Calendar, and Operations of the House
lower
Jun 30, 2026
Lower · Passed
Reptd Fav Com Substitute
lower
May 5, 2026
Committee
Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
lower
Apr 30, 2026
Introduced
Filed
lower
3 primary · 29 co-sponsors

Sponsors