Transportation

This bill directs the North Carolina Department of Transportation to conduct a study on how well the Strategic Prioritization Funding Plan for Transportation Investments is working. The department must examine why some projects under this plan are delayed and gather input from construction partners and planning groups. By November 1, 2026, the agency will submit a report with its findings and suggestions for improving project delivery to state legislative committees. The bill does not change any laws immediately but requires an evaluation to inform future decisions on transportation funding.

This bill, known as the Mike Clampitt 1st Responder Tax Fairness Act, aims to expand tax exemptions for volunteer fire departments and rescue squads in North Carolina. Specifically, it allows these independent groups, which have two or fewer paid employees and are already exempt from state income tax, to avoid paying a highway use tax on specific emergency vehicles like fire trucks, forest firefighting units, and other emergency service vehicles. The change applies to vehicles when a certificate of title is issued on or after July 1, 2026, ensuring these organizations can acquire necessary equipment without incurring this particular tax. By broadening the existing exemption, the legislation directly benefits volunteer responders who operate outside of local government units.