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

A BILL TO BE ENTITLED

AN ACT to enact the Providing Relief to Impacted Families Act.

The General Assembly of North Carolina enacts:

SECTION 1. This act shall be known as the "Providing Relief to Impacted Families Act."

SECTION 2. G.S. 105‑449.106(a) reads as rewritten:

"(a)      Nonprofits. – A nonprofit organization listed below that purchases and uses motor fuel may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105‑449.80 for the time period for which the refund is claimed, less one cent (1¢) per gallon.

Any of the following entities may receive a refund under this subsection:

(1)        Repealed by Session Laws 2002‑108, s. 13, effective January 1, 2003.

(2)        A private, nonprofit organization that transports passengers under contract with or at the express designation of a unit of local government.

(3)        A volunteer fire department.

(4)        A volunteer rescue squad.

(5)        A sheltered workshop recognized by the Department of Health and Human Services.

(6) A nonprofit organization transporting food for free distribution to residents of this State."

SECTION 3. This act is effective when it becomes law.