GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 161
Short Title: The Jenesis Firearm Accountability Act. (Public)
Sponsors: Senators Applewhite, Bradley, and Theodros (Primary Sponsors).
Referred to: Rules and Operations of the Senate
February 26, 2025
*S161 -v-1*
A BILL TO BE ENTITLED 1
AN ACT TO REQUIRE TH E REPORTING OF A LOS T OR STOLEN FIREARM; TO 2
PROVIDE A SALES TAX EXEMPTION FOR EQUIPM ENT DESIGNED TO PREVENT 3
UNAUTHORIZED PERSONS FROM ACCESSING FIREARMS; AND TO REQUIRE 4
THE DEPARTMENT OF PU BLIC SAFETY TO DEVEL OP AND IMPLEMENT AN 5
EDUCATIONAL CAMPAIGN TO MAKE THE PUBLIC AWARE OF THE 6
REQUIREMENT TO REPOR T A LOST OR STOLEN FIREARM. 7
The General Assembly of North Carolina enacts: 8
SECTION 1. This act shall be known as "The Jenesis Firearm Accountability Act." 9
SECTION 2. The purpose of this act is to do all of the following: 10
(1) Enhance public safety by aiding law enforcement in tracking lost or stolen 11
firearms. 12
(2) Deter gun crimes by ensuring timely reporting of lost or stolen firearms. 13
(3) Protect law-abiding gun owners by preventing illegal firearm trafficking and 14
reducing criminal misuse. 15
SECTION 3. Article 53A of Chapter 14 of the General Statutes is amended by 16
adding a new section to read: 17
"§ 14-409.13. Report of loss or theft of firearm. 18
(a) Definitions. – The following definitions apply in this section: 19
(1) Firearm. – As defined in G.S. 14-409.39. 20
(2) Law enforcement agency. – Any municipal, county, or State law enforcement 21
agency with jurisdiction. 22
(3) Lost or stolen. – Includes a firearm that has been misplaced, taken without the 23
owner's consent, or is otherwise unaccounted for. 24
(b) Requirement. – A person who owns, possesses, or otherwise controls a firearm that is 25
lost or stolen shall report the loss or theft to a law enforcement agency within 48 hours of 26
discovering the firearm is lost or stolen. The report required under this subsection shall include 27
all of the following, if known: 28
(1) The make, model, caliber, and serial number of the firearm. 29
(2) The date and location where the firearm was lost or stolen. 30
(3) The type and approximate number of rounds of ammunition stolen, if 31
applicable. 32
(4) Any additional information required by the law enforcement agency. 33
(c) Punishment. – Except as otherwise provided in subsection (d) of this section, a 34
violation of this section is an infraction that shall be punished as follows: 35
(1) For a first offense, a person shall only receive a written warning. 36 General Assembly Of North Carolina Session 2025
Page 2 Senate Bill 161-First Edition
(2) For a second offense, a person shall be fined an amount up to five hundred 1
dollars ($500.00). 2
(3) For a third or subsequent offense, a person shall be fined an amount up to one 3
thousand dollars ($1,000). 4
(d) Additional Punishment. – In addition to the punishment set forth in subsection (c) of 5
this section, a person who fails to report a lost or stolen firearm in accordance with this section 6
and the firearm is used in the commission of a criminal offense may be liable for civil damages 7
to any person injured as a result of the offense. If the firearm is used in the commission of a 8
violent felony or misdemeanor, as defined in G.S. 15A-145.6, the person who failed to report the 9
lost or stolen firearm in accordance with this section shall be guilty of the same level of offense 10
as the offense in which the firearm was used unless the person demonstrates to the court a 11
reasonable inability to have complied with the requirements of this section. 12
(e) Immunity. – Notwithstanding any provision of law to the contrary, a person who 13
reports a lost or stolen firearm in accordance with this section shall not be subject to civil or 14
criminal liability for any criminal offenses committed with the firearm after the report is made. 15
(f) Construction. – Nothing in this section shall be construed to authorize the creation of 16
a firearm registry or require firearm owners to disclose ownership of firearms that have not been 17
lost or stolen." 18
SECTION 4. G.S. 105-164.13 reads as rewritten: 19
"§ 105-164.13. Retail sales and use tax. 20
The sale at retail and the use, storage, or consumption in this State of the following items are 21
specifically exempted from the tax imposed by this Article: 22
… 23
(76) Equipment designed to prevent unauthorized access to firearms, including (i) 24
a device that, when installed on a firearm, is designed to prevent the firearm 25
from being operated without first deactivating the device or (ii) a gun safe, 26
gun case, lockbox, or other device that is for home use and is designed, in light 27
of materials used, to prevent access to a firearm by any means other than a 28
key, a combination, biometric data, or other similar means. The equipment 29
exempted under this subdivision does not include a glass-faced cabinet or 30
other form of storage that is primarily designed to allow for the display of 31
firearms." 32
SECTION 5. There is appropriated from the General Fund to the Department of 33
Public Safety the sum of five hundred thousand dollars ($500,000) in nonrecurring funds for the 34
2025-2026 fiscal year to be used to develop and implement an educational campaign to make the 35
public aware of the responsibility set forth in G.S. 14-409.13, as enacted by Section 3 of this act. 36
The Department of Public Safety shall consult with the North Carolina Sheriffs' Association and 37
the North Carolina Association of Chiefs of Police in developing and implementing the campaign 38
required under this section. 39
SECTION 6. Sections 3 and 4 of this act become effective October 1, 2025, and 40
apply to (i) sales made on or after that date and (ii) offenses committed on or after that date. The 41
remainder of this act becomes effective July 1, 2025. 42