North Carolina 2025-2026 Regular Session

North Carolina House Bill H582 Latest Draft

Bill / Amended Version Filed 04/01/2025

                            GENERAL ASSEMBLY OF NORTH CAROLINA 
SESSION 2025 
H 	1 
HOUSE BILL 582 
 
 
Short Title: Providing Relief to Impacted Families Act. 	(Public) 
Sponsors: Representatives Johnson and Scott (Primary Sponsors). 
For a complete list of sponsors, refer to the North Carolina General Assembly web site. 
Referred to: Finance, if favorable, Rules, Calendar, and Operations of the House 
April 1, 2025 
*H582 -v-1* 
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(1) Repealed by Session Laws 2002-108, s. 13, effective January 1, 2003. 12 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