North Carolina 2025 2025-2026 Regular Session

North Carolina House Bill H582 Introduced / Bill

Filed 03/31/2025

                    GENERAL ASSEMBLY OF NORTH CAROLINA 
SESSION 2025 
H 	D 
HOUSE BILL DRH10101-MWf-40  
 
 
 
Short Title: Providing Relief to Impacted Families Act. 	(Public) 
Sponsors: Representative Johnson. 
Referred to:  
 
*DRH10101 -MWf-40* 
A BILL TO BE ENTITLED 1 
AN ACT TO ENACT THE PROVIDING RELIEF TO IMPACTED FAMILIES ACT. 2 
The General Assembly of North Carolina enacts: 3 
SECTION 1.  This act shall be known as the "Providing Relief to Impacted Families 4 
Act." 5 
SECTION 2.  G.S. 105‑449.106(a) reads as rewritten: 6 
"(a) Nonprofits. – A nonprofit organization listed below that purchases and uses motor 7 
fuel may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate 8 
equal to the tax rate in effect under G.S. 105-449.80 for the time period for which the refund is 9 
claimed, less one cent (1¢) per gallon. 10 
Any of the following entities may receive a refund under this subsection: 11 
(1) Repealed by Session Laws 2002-108, s. 13, effective January 1, 2003. 12 
(2) A private, nonprofit organization that transports passengers under contract 13 
with or at the express designation of a unit of local government. 14 
(3) A volunteer fire department. 15 
(4) A volunteer rescue squad. 16 
(5) A sheltered workshop recognized by the Department of Health and Human 17 
Services. 18 
(6) A nonprofit organization transporting food for free distribution to residents of 19 
this State." 20 
SECTION 3.  This act is effective when it becomes law. 21 
H.B. 582
Mar 31, 2025
HOUSE PRINCIPAL CLERK