Budget & Taxes

passed · North Carolina · House Apr 10, 2025

HB 143: Maysville Occupancy Tax.

HB 143 authorizes the Town of Maysville to impose a 6% occupancy tax on rental income from hotels, motels, and similar accommodations already subject to North Carolina's sales tax. This tax applies to all qualifying accommodations within Maysville and is collected separately from state and local sales taxes. Revenue from the tax must be sent quarterly to the Maysville Tourism Development Authority, which is required to use at least two-thirds of the funds for tourism promotion (like advertising and marketing) and the remainder for tourism-related expenses such as facility improvements. The bill also creates the Tourism Development Authority, requiring at least one-third of its members to represent tax-collecting businesses and half to be active in tourism promotion.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 6% occupancy tax to fund tourism promotion via dedicated revenue stream, strengthening local fiscal management for tourism development.95% confidence

Sub-Topics Sales Tax

Track

in committee · North Carolina · House Apr 14, 2025

HB 927: Durham Funding Bill.

HB 927 allocates $31.7 million in state funds to Durham City and County for specific projects in the 2025-2026 fiscal year. It provides $30 million for Durham County to upgrade wastewater infrastructure in Research Triangle Park, $500,000 for city park maintenance, and $500,000 for repairing rural roads in Durham County. The bill also funds court system modernization, including $503,481 for eCourts staffing and $500,000 for a legal support center to improve access to justice. Additionally, it requires the Department of Transportation to study road funding criteria for rural areas to ensure equitable project prioritization. These funds directly support Durham residents through enhanced infrastructure, public services, and court efficiency.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $31.7M for Durham infrastructure, parks, roads, and court modernization under APPROPRIATIONS/BUDGETING subjects, directly funding public services via state budget.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds eCourts staffing ($503k) and legal support center ($500k) to 'improve access to justice,' directly advancing criminal justice reform through court modernization.85% confidence ✓ TransportationSupports TransportationAllocates $500,000 specifically for repairing rural roads in Durham County, directly funding transportation infrastructure per subjects list including 'ROADS & HIGHWAYS' and 'TRANSPORTATION'.95% confidence

Sub-Topics Courts Roads & Highways Transportation Funding

Track

in committee · North Carolina · House Apr 14, 2025

HB 937: Keeping Our Coaches Act.

HB 937 allocates $11 million annually from North Carolina's sports betting tax revenue to provide salary supplements for public school athletic coaches. It requires eligible public school units to ensure each full-time coach receives a combined total of at least $3,000 per year in state and local funds, with schools maintaining prior non-state funding levels for coaches. Schools that replace state funds with local money forfeit future state allocations, and unspent funds flow to the North Carolina YMCA Alliance for youth sports programs. The bill applies to all public school athletic coaches meeting specific eligibility criteria and takes effect for the 2025-2026 school year.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $11M annually from sports betting tax revenue to fund coach salary supplements, increasing public school funding via existing tax revenue.95% confidence ✓ EducationSupports EducationAllocates $11M annually from sports betting revenue for coach salary supplements, ensuring minimum state/local funding for school staff under education category.95% confidence

Sub-Topics Revenue

Track

in committee · North Carolina · House Apr 14, 2025

HB 888: NC Community Health Worker Association/Funds.

HB 888 appropriates $1 million from the General Fund to the North Carolina Community Health Worker Association (a nonprofit) for the 2025-2026 fiscal year. The funds will directly support the Association's work in mobilizing, training, and certifying community health workers across North Carolina. This grant enables the Association to expand its workforce development efforts, specifically targeting the training and certification of community health workers. The bill affects the Association's operations and the community health workers they certify, but does not change health service delivery or eligibility for residents. The appropriation becomes effective July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $1M from General Fund to fund community health worker training, directly supporting state budget allocation for public health services.95% confidence ✓ HealthcareSupports HealthcareBill allocates $1M to fund community health worker training/certification, directly expanding healthcare workforce development and improving access to health services.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds workforce development for community health workers through training/certification, advancing employment standards and workforce expansion.90% confidence

Sub-Topics State Budget Professional Licensing Workforce Development

Track

in committee · North Carolina · House Apr 14, 2025

HB 954: Local Governments Disaster Fund.

HB 954 creates a State Critical Infrastructure and Construction Resiliency Fund to support disaster recovery and preparedness. It requires counties that experienced a Governor-declared Type I, II, or III disaster in the past three years to redirect 5% of their annual highway use tax revenue into the fund. The Governor can use these funds for new infrastructure projects and resiliency efforts in disaster-affected areas, as well as for state/local response activities following a federal disaster declaration under the Stafford Act. This directly affects eligible counties and their residents by providing dedicated resources for rebuilding and preventing future disaster impacts.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects 5% of highway use tax revenue to disaster recovery fund, reallocating existing tax funds for essential resiliency programs under fiscal management.85% confidence ✗ TransportationOpposes TransportationRedirects highway use tax revenue (transportation-specific funding) to disaster fund, reducing resources for transportation infrastructure projects.95% confidence

Sub-Topics Revenue Sales Tax Roads & Highways Transportation Funding Tags Emergency Management

Track

in committee · North Carolina · House Apr 14, 2025

HB 917: Establish Data Analytics, Transparency, and Accountability (DATA) Division.

HB 917 establishes a new Data Analytics, Transparency, and Accountability Division within North Carolina's General Assembly. The bill requires all state agencies to provide the Division with requested data and access to systems (while protecting personal information), mandates annual reports from agencies like the Global TransPark Authority detailing job creation metrics and financials, and allocates $2 million for the Division's operations. This Division will oversee transparency efforts, analyze agency data, and receive reports from state entities on performance metrics and real property portfolios. The Division becomes operational starting July 1, 2025, with updated statutory references reflecting its new name.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $2M for DATA Division to enhance budget transparency via mandatory agency reporting and data access, promoting fiscal accountability.95% confidence

Sub-Topics Appropriations Audits & Accountability State Budget

Track

in committee · North Carolina · House Apr 14, 2025

HB 915: Reenact Film Credit.

HB 915 reenacts a 25% tax credit for film production companies in North Carolina that spend at least $250,000 on qualifying expenses within the state. The credit applies to costs like equipment rentals, wages (excluding payments over $1 million to top earners), insurance, and employee benefits, but excludes political ads, news broadcasts, live sports events, and obscene content. The credit is capped at $20 million per feature film and requires producers to notify the North Carolina Film Office before claiming it. This reenactment makes the credit effective for qualifying expenses occurring on or after January 1, 2025, after a prior sunset clause expired in 2015.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProvides corporate tax credit for film industry, reducing state revenue without public service funding or middle-income relief, aligning with tax break for wealthy.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

Track

in committee · North Carolina · House Apr 14, 2025

HB 884: Prepared Food Tax - Modification.

HB 884 increases the gross receipts threshold for artisanal bakeries to remain exempt from North Carolina's sales tax on prepared foods. Specifically, it raises the annual revenue limit from $1.8 million to $2.4 million (combined with related persons), while maintaining the requirement that bakeries derive over 80% of revenue from bakery items like bread, pastries, and cakes. This change directly affects small bakeries that previously exceeded the $1.8 million limit but now qualify for tax exemption under the new threshold. The bill modifies existing tax law (G.S. 105-164.13B) to expand the exemption to more small bakeries, effective October 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemption threshold for small bakeries, reducing their tax burden per bill's modification of sales tax rules.95% confidence

Sub-Topics Sales Tax Tax Incentives

Track

in committee · North Carolina · House Apr 14, 2025

HB 950: Elderly/Disabled Property Tax Modifications.

HB 950 would modify North Carolina's property tax relief for elderly and disabled homeowners by raising the age requirement from 65 to 70, eliminating income eligibility requirements, and expanding the tax exclusion to cover 100% of a home's appraised value. Currently, applicants must be 65 or older (or disabled), meet income limits, and occupy the home as a primary residence; the bill removes income caps and requires applicants to be 70 or older. This means qualifying homeowners would pay no property tax on their primary residence under the new rules, as the entire home value would be excluded. The changes would take effect for tax years beginning July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands property tax relief by removing income caps and increasing coverage to 100% of home value, providing tax relief to elderly/disabled homeowners.95% confidence

Sub-Topics Property Tax

Track

in committee · North Carolina · House Apr 14, 2025

HB 972: Public Projects in Wayne County/Funds.

HB 972 allocates $15.76 million in one-time state funds to Wayne County for specific public projects, directly affecting local schools, infrastructure, and community programs. Key provisions include $5 million for Rosewood Middle School capital improvements, $2 million for Dillard Middle School athletic track upgrades, $750,000 for Union Station revitalization, and smaller grants for water/sewer upgrades, the sheriff's training facility, and local organizations like Wayne County United Way. The bill also provides separate funding for court-related positions in Wayne County and neighboring areas, including a new public defender district. All funding is designated for specific, named projects with no broad policy changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $15.76M in state funds for public projects, increasing budgetary spending on education, infrastructure, and community programs.95% confidence ✓ EducationSupports EducationAllocates $5M for middle school capital improvements and $2M for athletic track upgrades, directly funding school infrastructure under Education subjects.90% confidence

Sub-Topics K-12 Education

Track