NC
North Carolina House Bill H48

North Carolina 2025-2026 Regular Session

North Carolina House Bill H48 Compare Versions

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11 GENERAL ASSEMBLY OF NORTH CAROLINA
22 SESSION 2025
3-H 2
3+H 1
44 HOUSE BILL 48
5-Committee Substitute Favorable 2/11/25
5+
66
77 Short Title: Increase UI Max Benefit/2025 UI Tax Credit. (Public)
8-Sponsors:
9-Referred to:
8+Sponsors: Representatives Howard, Brody, Warren, and Setzer (Primary Sponsors).
9+For a complete list of sponsors, refer to the North Carolina General Assembly web site.
10+Referred to: Finance, if favorable, Rules, Calendar, and Operations of the House
1011 February 5, 2025
11-*H48-v-2*
12+*H48-v-1*
1213 A BILL TO BE ENTITLED 1
1314 AN ACT TO RATIFY THE GOVERNOR'S ACTION T O EXPAND UNEMPLOYMEN T 2
1415 BENEFITS DURING THE HELENE DISASTER, TO INCREASE THE MAXIMUM 3
1516 BENEFIT UNDER THE UNEMPLOYMENT INSURANCE LAWS, AND TO PROVIDE 4
1617 EMPLOYERS A TAX CRED IT FOR UNEMPLOYMENT TAX ON WAGES PAID IN 5
1718 2025. 6
1819 The General Assembly of North Carolina enacts: 7
1920 SECTION 1.(a) To maintain the rule of law with respect to State and federal 8
2021 relations pertaining to employment security laws in North Carolina, any executive order issued 9
2122 by the Governor that purports to expand unemployment insurance benefits, whether those 10
2223 benefits will be paid from federal or State funds, is void ab initio unless the executive order is 11
2324 issued upon authority that is conferred expressly by an act enacted by the General Assembly or 12
2425 granted specifically to the Governor by the Congress of the United States. 13
2526 SECTION 1.(b) Sections 1, 2, 3, and 4 of Executive Order No. 322, issued by the 14
26-Governor on October 16, 2024, and concurred to by the Council of State, are ratified and shall 15
27-terminate on March 1, 2025. 16
27+Governor on October 16, 2024, and concurred to by the Council of State, is ratified, and shall 15
28+terminate on March 1, 2025, as required by Section 3.1 of S.L. 2024-51. 16
2829 SECTION 2.(a) G.S. 96-14.2(a) reads as rewritten: 17
2930 "(a) Weekly Benefit Amount. – The weekly benefit amount for an individual who is totally 18
3031 unemployed is an amount equal to the wages paid to the individual in the last two completed 19
3132 quarters of the individual's base period divided by 52 and rounded to the next lower whole dollar. 20
3233 If this amount is less than fifteen dollars ($15.00), the individual is not eligible for benefits. The 21
33-weekly benefit amount may not exceed three hundred fifty dollars ($350.00).four hundred fifty 22
34-dollars ($450.00)." 23
34+weekly benefit amount may not exceed three hundred fifty dollars ($350.00).four hundred dollars 22
35+($400.00)." 23
3536 SECTION 2.(b) This section applies to claims for benefits filed on or after March 2, 24
3637 2025. 25
3738 SECTION 3. G.S. 96-9.2 is amended by adding a new subsection to read: 26
3839 "(f) 2025 Tax Credit. – An employer is allowed a tax credit for a contribution to the 27
3940 Unemployment Insurance Fund payable under this section for contributions due for the calendar 28
4041 year 2025. The amount of the credit is equal to the amount of contributions payable for wages 29
4142 paid during the fourth quarter of 2024 on the report filed by the employer on or before January 30
4243 31, 2025. If an employer remitted the contributions payable with the report due on or before 31
4344 January 31, 2025, the credit will be applied to the contributions payable on the report due on or 32
4445 before April 30, 2025. An employer must file the report to receive the credit. If the amount of the 33
4546 credit exceeds the amount of contributions due on the report, the excess credit amount is 34
4647 considered an overpayment and will be refunded pursuant to G.S. 96-9.15(b)." 35 General Assembly Of North Carolina Session 2025
47-Page 2 House Bill 48-Second Edition
48+Page 2 House Bill 48-First Edition
4849 SECTION 4. Except as otherwise provided, this act is effective when it becomes 1
4950 law. 2