Finance

Session Year 2024

All Finance Summaries
Session Law SlSort1 SLSort2 Bill BillSort1 BillSort2 Summary
SL 2026-42 2024 0042 H56 H 0056 2026 Budget Technical Corrections.: Sec. 4.3: Department of Labor Positions .
SL 2024-51 2024 0051 H149 H 0149 Disaster Recovery Act of 2024.: Sec. 11.1: Waiver of Certain Division of Motor Vehicles Fees .
SL 2024-51 2024 0051 H149 H 0149 Disaster Recovery Act of 2024.: Sec. 13.1: Interest Waiver for Certain Taxes and Extension to File Partnership and S Corporation Election.
SL 2024-51 2024 0051 H149 H 0149 Disaster Recovery Act of 2024.: Sec. 16.2: Construction Fee Moratorium.
SL 2024-15 2024 0015 H198 H 0198 North Carolina Department of Transportation Legislative Changes.: Sec. 18: Increase Frequency of Tax Revenue Transfer to Highway Fund.
SL 2024-30 2024 0030 H199 H 0199 DMV Proposed Legislative Changes.: Sec. 30: Motor Vehicle Registration Tax.
SL 2024-28 2024 0028 H228 H 0228 Revenue Laws Technical, Clarifying, and Administrative Changes.
SL 2024-43 2024 0043 H250 H 0250 Public Safety/Other Changes.: Sec. 4: Modify Rural Electrification Authority/Fee Update.
SL 2026-61 2024 0061 H268 H 0268 2026 Budget Technical Corrections - II.: Sec. 5.3: Sports Championship Events Incentive.
SL 2026-1 2024 0001 H696 H 0696 Medicaid & HHS Adjustment/Other Critical Needs.: Sec. 2.2: Conform Eligible Expenses for NC 529 Plan to Federal Law.
SL 2024-31 2024 0031 H900 H 0900 Certain CIHS Partners/Regulate Tobacco Products.: Sec. 2: Regulate Tobacco Products.
SL 2024-24 2024 0024 H912 H 0912 2024 UNC Self-Liquidating Capital Projects.
SL 2026-45 2024 0045 H920 H 0920 Virtual Currency Kiosk Consumer Protection Act.
SL 2026-5 2024 0005 H1089 H 1089 Constitutional Amendment Property Tax Levy Limit.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 11.1: Community Development Block Grants.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 11.2: Commerce Nonprofits/Reporting Requirements.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 14.5: NC Arts Council Grants Administration.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 36.1: Increase Department of Revenue Reimbursement for White Goods Disposal Administrative Expenses.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 36.2: Scrap Tire Disposal Tax Withholding Increase.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 36.3: Tax Fraud Analytics.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 44.1: Personal Income Tax Modifications.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 44.2: Income Tax Deduction for Gambling Losses.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 44.3: Hospital Sales Tax Refund Modifications.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 44.4: Repeal Sales Tax Exemption on Electricity for Datacenters.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 44.5: Add the Insurance Regulatory Charge to the Gross Premiums Tax Rate.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 44.6: Vapor Product and Consumable Product Licensing and Registry Changes.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 44.7: Increase Excise Tax on Sports Wagering Operators and Modify Distribution of Proceeds.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 44.9: Prediction Market Trading Fees Tax.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 44.10: Clarify Trust Qualifications for Present-Use Value.
SL 2026-41 2024 0041 S257 S 0257 2026 Appropriations Act.: Sec. 16.6: Modify Reversion and Reporting Dates for Certain Human Trafficking Commission Grants.
SL 2024-29 2024 0029 S319 S 0319 Insurance Revisions/Online Auctions/Firefighters.
SL 2024-29 2024 0029 S319 S 0319 Insurance Rev/Online Auctions/Firefighters.: Secs. 1-3: Captive Insurance Revisions.
SL 2024-32 2024 0032 S355 S 0355 North Carolina Farm Act of 2024.: Sec. 15: Conservation Tax Credit.
SL 2024-57 2024 0057 S382 S 0382 Disaster Relief-3/Budget/Various Law Changes.: Sec. 2J.1: Eliminate Additional Means of Notice to Advertise Property Tax Liens Currently Required by Law.
SL 2026-11 2024 0011 S401 S 0401 NC Farm Act of 2025-2026.: Sec. 6: Amend Eligibility Criteria for Animal Waste Fertilizer Conversion Cost-Share Eligibility..
SL 2026-11 2024 0011 S401 S 0401 NC Farm Act of 2025-2026.: Sec. 11: Allow Pesticide Board To Adjust Annual Assessment for Registered Pesticides.
SL 2026-11 2024 0011 S401 S 0401 NC Farm Act of 2025-2026.: Sec. 23: Adjust Timing of Refund Request Period for Grade "A" Dairy Assessment.
SL 2026-11 2024 0011 S401 S 0401 NC Farm Act of 2025-2026.: Sec. 24: Extend Sunset for Conservation Tax Credit.
SL 2026-11 2024 0011 S401 S 0401 NC Farm Act of 2025-2026.: Sec. 18: Propane Assessment Amendments.
SL 2026-59 2024 0059 S445 S 0445 Regulatory Reform Act of 2026.: Sec. 17.6: Voluntary Portable Benefits Act..
SL 2026-47 2024 0047 S474 S 0474 Adjust Counties/Reappraisal Moratorium.
SL 2026-15 2024 0015 S484 S 0484 Clarify Tourism-Related Expenditures.
SL 2024-1 2024 0001 S508 S 0508 2023 Budget Technical/Other Corrections.: Sec. 10.1: Clarify Division of Motor Vehicles Authority to Implement Transaction Fees on Electronic Payments.
SL 2024-1 2024 0001 S508 S 0508 2023 Budget Technical/Other Corrections.: Sec. 11.1: Exempt Public Transportation From For-Hire Ground Transport Excise Tax.
SL 2024-1 2024 0001 S508 S 0508 2023 Budget Technical/Other Corrections.: Sec. 11.2: Clarify Franchise Tax Cap on the First One Million Dollars of C Corp Tax Base.
SL 2024-1 2024 0001 S508 S 0508 2023 Budget Technical/Other Corrections.: Sec. 11.3: Extend Filing Date for SALT Cap Election.
SL 2024-1 2024 0001 S508 S 0508 2023 Budget Technical/Other Corrections.: Sec. 11.4: Tobacco Tax Documentation Technical Correction.
SL 2024-41 2024 0041 S527 S 0527 ABC Omnibus 2023-24.: Sec. 23: Cap the Tax on Qualifying Spirituous Liquor Purchases.
SL 2024-41 2024 0041 S527 S 0527 ABC Omnibus 2023-24.: Sec. 35: Clarify Due Date of Returns/Tax and Clarify When Excise Taxes for Alcoholic Beverages Must Be Paid.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part XI: Credit Union Update.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part I: Personal Income Tax Changes.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part V: Administrative Changes.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part X: Tax Foreclosure Changes.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part II: Conform to Federal System for Auditing Partnerships.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part III: Sales Tax Changes.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part IV: Excise Tax Changes.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part VI: Property Tax Changes.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part VII: Provide Tax Parity for Short-Term Car Rentals to Include Peer-To-Peer Rentals.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part VIII: Corporate and Franchise Tax Changes.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part XII: IRC Update.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part XIV: Rounding of Cash Transactions Due to Penny Elimination.
SL 2026-31 2024 0031 S595 S 0595 Various Revenue Laws Changes.: Part XVI: Require Gaming Operators to Withhold Taxes on Certain Winnings.
SL 2024-45 2024 0045 S607 S 0607 Regulatory Reform Act of 2024.: Sec. 22: Require Additional Means of Notice to Advertise Property Tax Liens in Addition to Those Currently Required by Law.
SL 2026-12 2024 0012 S695 S 0695 Incent Development Finance District Funding.
SL 2024-53 2024 0053 S743 S 0743 The Disaster Recovery Act of 2024 - Part II.: Sec. 4C.5: Fee Waiver for Certain Infrastructure Emergency Loans.
SL 2024-53 2024 0053 S743 S 0743 The Disaster Recovery Act of 2024 - Part II.: Sec. 4H.1: Expand Waiver of Interest Provisions for Tax Preparers/Tax Records.
SL 2026-8 2024 0008 S889 S 0889 Property Tax Reappraisal Moratorium.
SL 2026-4 2024 0004 S1080 S 1080 Lower Taxes for All NC.