A BILL TO BE ENTITLED
AN ACT to make various technical and clarifying changes to the Current Operations Appropriations Act of 2023 and to other ACTS.
The General Assembly of North Carolina enacts:

PART I. gENERAL provisions

EXTEND THE TIME LINE FOR CERTAIN DIRECTED GRANTS TO NON‑STATE ENTITIES
SECTION 1.1.(a)  This section applies to any directed grants appropriated as nonrecurring funds in S.L. 2022‑74 for the 2022‑2023 fiscal year that (i) remain unexpended as of the effective date of this section and (ii) are subject to reversion on December 31, 2024, as set forth in Section 1 of S.L. 2024‑40. Notwithstanding any provision of law to the contrary, the grants described by this section shall not revert on December 31, 2024, but shall remain available for expenditure for the purpose for which the funds were appropriated until the earlier of the date the funds are expended or the date the funds revert pursuant to subsection (b) of this section.
SECTION 1.1.(b)  Any funds described in subsection (a) of this section that remain unexpended as of December 31, 2024, shall revert to the appropriate fund at the end of the 2025‑2026 fiscal year.
SECTION 1.1.(c)  This section is effective retroactively to December 31, 2024.

part ii. eDUCATION

REVISE DEADLINE FOR UNC REPORT ON STATE BUDGET ALLOCATIONS AND POLICIES
SECTION 2.1.  G.S. 116‑11(9b) reads as rewritten:
"(9b)	The Board of Governors shall report by March 1 of each year to the Joint Legislative Education Oversight Committee, the Senate Appropriations Committee on Education/Higher Education, the House of Representatives Appropriations Subcommittee on Education, and the Fiscal Research Division on the actions and adjustments necessary to its budgetary policies, regulations, and standards resulting from the Current Operations Appropriations Act for the administration and operation of The University of North Carolina and the distribution of State and federal funds to constituent institutions. The report shall include at least the following information for each constituent institution:
a.	Guidelines related to State salaries of University of North Carolina employees, including range, median, and mean of faculty salaries at the institution.
b.	Budget allocations and reductions, including for operating expenses and specific programs.
c.	Distribution of additional State allocations for enrollment funding.
d.	Use of State funds and budget flexibility.
e.	Availability of federal funds.
f.	Tuition and fees.
g.	Composition of the student population at the institution, including headcount enrollment and full‑time student enrollment for both undergraduate and graduate students, and aggregate data on residency status, median household income, gender, race, and ethnicity.
h.	Student retention and graduation rates.
i.	Postsecondary educational attainment rate at the institution, including comparison to statewide data.
j.	A comparison to prior fiscal year expenditures and appropriations.
k.	The total amount of mandatory student fee revenue collected by institution and fee type.
l.	Any source of student auxiliary revenue that represents greater than ten percent (10%) of the overall student auxiliary revenue by institution and revenue type.
m.	Any source of sales revenue that represents greater than ten percent (10%) of the overall sales revenue by institution and sales revenue type."

UNC BOARD OF GOVERNORS TEMPORARY EMPLOYMENT AUTHORITY
SECTION 2.2.(a)  G.S. 126‑5(c1)(8) reads as rewritten:
"(8)	Employees of The University of North Carolina who are exempt from the minimum wage and overtime compensation provisions of the Fair Labor Standards Act, instructional and research staff, student‑oriented professionals, finance professionals, business office professionals, auditor professionals, information technology professionals, physicians, dentists, pilots, the faculty of the North Carolina School of Science and Mathematics, and all temporary employees. The Board of Governors of The University of North Carolina shall have the authority to establish positions under this subdivision to be exempt from this Chapter without further review or approval by any other State agency."
SECTION 2.2.(b)  This section becomes effective January 1, 2026.

part iii. hEALTH AND HUMAN SERVICES [RESERVED]

pART IV. aGRICULTURE AND NATURAL AND ECONOMIC RESOURCES

REALLOCATE CITY OF OXFORD WATER INFRASTRUCTURE FUNDS
SECTION 4.1.(a)  Notwithstanding any provision of S.L. 2023‑134 or the Committee Report referenced in Section 43.2 of that act to the contrary, three million dollars ($3,000,000) of the funds allocated to the City of Oxford for the Kerr Lake Regional Water project by Section 12.2(e)(136) of S.L. 2023‑134 shall instead be allocated to the South Granville Water and Sewer Authority for the same purpose.
SECTION 4.1.(b)  Notwithstanding any provision of S.L. 2023‑134 or the Committee Report referenced in Section 43.2 of that act to the contrary, seven million dollars ($7,000,000) of the funds allocated to the City of Oxford for the Kerr Lake Regional Water project by Section 12.2(e)(136) of S.L. 2023‑134 shall be transferred to the Office of State Budget and Management to provide grants to the following local governments and purposes:
(1)	Three million dollars ($3,000,000) to Franklin County for an infrastructure project.
(2)	One million dollars ($1,000,000) to Catawba County for a wastewater infrastructure project.
(3)	Three million dollars ($3,000,000) to Hertford County for a water or wastewater infrastructure project.

REVISE MEGASITES READINESS PROGRAM
SECTION 4.2.  Section 11.11 of S.L. 2022‑74, as amended by Section 11.11 of S.L. 2023‑134, reads as rewritten:
"SECTION 11.11.(a)  Purpose. – It is in the best economic and developmental interests of the State to support the development of megasites to ensure the State's ongoing competitiveness for major manufacturing opportunities, including, but not limited to, the aerospace, automotive, clean energy, food processing, semiconductor, and life science industries. The purpose of this section is to establish a competitive grant program serving to do the following:
(1)	Identify and evaluate up to seven megasites for preferred development and marketing.
(2)	Assist local governments or a partnership of local governments in the acquisition of a newly identified or existing megasite.
(3)	Support local governments or a partnership of local governments to analyze, plan, install, or upgrade public infrastructure, including publicly owned water, gas, and sewer systems, transportation infrastructure, and the electrical utility lines necessary to meet the needs of prospective employers for megasites.
(4)	Support local governments or a partnership of local governments to fund on‑site preparation, including clearing, grading, or other related expenses for megasites.
(4a)	Support local governments or a partnership of local governments in conducting due diligence, including, but not limited to, the following: site characteristics, preliminary engineering reports for water and wastewater provision to the site, assessments related to road and highway infrastructure to serve the site, and other assessments as needed.
(5)	Facilitate coordination between the economic development entities, the North Carolina Department of Environmental Quality, and the North Carolina Department of Transportation to expedite needs related to timely site development.
…
"SECTION 11.11.(d)  Allocation. – EDPNC shall allocate monies in the Fund on the following basis:
…
(2)	All other funds appropriated to the Fund for local government grants for the purposes described in subsection (a) of this section. A grant for the acquisition of a megasite is limited to eighty‑five percent (85%) of the lesser of the property's purchase price or tax value. The percentage actually provided in the grant shall be determined by EDPNC based on total development needs for the megasite, prior investment in the megasite by one or more local governments, the ability of one or more local governments to invest in the megasite, and the ability and level of participation promised by the local government in exchange for a grant from the Fund. Monies may only be granted for, and used to acquire, a megasite for which (i) one or more local governments have a binding option or offer to purchase and (ii) all basic due diligence must be complete, including, but not limited to, boundary surveys, title searches, State Historic Preservation Office reviews, and wetlands delineation.
…."

PART V. jUSTICE AND PUBLIC SAFETY

TRANSFER NORTH CAROLINA CENTER FOR MISSING PERSONS TO THE STATE HIGHWAY PATROL
SECTION 5.1.(a)  All functions, powers, duties, and obligations vested in the North Carolina Center for Missing Persons in the Department of Public Safety are transferred to, vested in, and consolidated within the State Highway Patrol by a Type I transfer, as defined in G.S. 143A‑6.
SECTION 5.1.(b)  Article 17 of Chapter 143B of the General Statutes, as enacted by S.L. 2024‑57, is amended by adding a new Part 4 to be entitled "North Carolina Center for Missing Persons."
SECTION 5.1.(c)  Subpart B of Part 5 of Article 13 of Chapter 143B of the General Statutes is recodified as Part 4 of Article 17 of Chapter 143B of the General Statutes, as enacted by S.L. 2024‑57, as follows:
	Former Citation	Recodified Citation
	143B‑1010	143B‑1760
	143B‑1011	143B‑1761
	143B‑1012	143B‑1762
	143B‑1013	143B‑1763
	143B‑1014	143B‑1764
	143B‑1015	143B‑1765
	143B‑1016	143B‑1766
	143B‑1017	143B‑1767
	143B‑1018	143B‑1768
	143B‑1019	143B‑1769
	143B‑1020	143B‑1770
	143B‑1021	143B‑1771
	143B‑1022	143B‑1772
	143B‑1023	143B‑1773
SECTION 5.1.(d)  Part 4 of Article 17 of Chapter 143B of the General Statutes, as recodified by subsection (c) of this section, reads as rewritten:
"Part 4. North Carolina Center for Missing Persons.
"§ 143B‑1760.  North Carolina Center for Missing Persons established.
There is established within the State Highway Patrol the North Carolina Center for Missing Persons, which shall be organized and staffed in accordance with applicable laws. The purpose of the Center is to serve as a central repository for information regarding missing persons and missing children, with special emphasis on missing children. The Center may utilize the Federal Bureau of Investigation/National Crime Information Center's missing person computerized file (hereinafter referred to as FBI/NCIC) through the use of the Police Information Network in the North Carolina Department of Justice.
…
"§ 143B‑1762.  Control of the Center.
The Center is under the direction of the Commander of the State Highway Patrol and may be organized and structured in a manner as the Secretary deems appropriate to ensure that the objectives of the Center are achieved. The Commander may employ those Center personnel as the General Assembly may authorize and provide funding for.
"§ 143B‑1763.  Commander to adopt rules.
The Commander of the State Highway Patrol shall adopt rules prescribing all of the following:
(1)	Procedures for accepting and disseminating information maintained at the Center.
(2)	The confidentiality of the data and information, including the missing person report, maintained by the Center.
(3)	The proper disposition of all obsolete data, including the missing person report; provided, data for an individual who has reached the age of 18 and remains missing must be preserved.
(4)	Procedures allowing a communication link with the Police Information Network and the FBI/NCIC's missing person file to ensure compliance with FBI/NCIC policies.
(5)	Forms, including but not limited to a missing person report, considered necessary for the efficient and proper operation of the Center.
…
"§ 143B‑1765.  Dissemination of missing persons data by law‑enforcement agencies.
…
If the report involves a missing child and the report meets the criteria established in G.S. 143B‑1771(b), as soon as practicable after receipt of the report, the law enforcement agency shall notify the Center and the National Center for Missing and Exploited Children of the relevant data about the missing child.
…
"§ 143B‑1766.  Responsibilities of Center.
The Center shall do all of the following:
…
(9)	Maintain a directory of existing public and private agencies, groups, and individuals that provide effective assistance to families in the areas of prevention of child abduction, location of missing children and missing persons, and follow‑up services to the child or person and family, as determined by the Commander of the State Highway Patrol.
…
(13)	Perform such other activities that the Commander of the State Highway Patrol considers necessary to carry out the intent of its mandate.
…
"§ 143B‑1768.  Release of information by Center.
The following may make inquiries of, and receive data or information from, the Center:
…
(4)	Any person engaged in bona fide research when approved by the Commander of the State Highway Patrol; provided, no names or addresses may be supplied to this person.
(5)	Any other person authorized by the Secretary of the Commander of the State Highway Patrol pursuant to G.S. 143B‑1763.
"§ 143B‑1769.  Provision of toll‑free service; instructions to callers; communication with law‑enforcement agencies.
The Center shall provide a toll‑free telephone line for anyone to report the disappearance of any individual or the sighting of any missing child or missing person. The Center personnel shall instruct the caller, in the case of a report concerning the disappearance of an individual, of the requirements contained in G.S. 143B‑1764 of first having to submit a missing person report on the individual to the law‑enforcement agency having jurisdiction of the area in which the individual became or is believed to have become missing. Any law‑enforcement agency may retrieve information imparted to the Center by means of this phone line. The Center shall directly communicate any report of a sighting of a missing person or a missing child to the law‑enforcement agency having jurisdiction in the area of disappearance or sighting.
"§ 143B‑1770.  Improper release of information; penalty.
Any person working under the supervision of the Director of Victims and Justice Services who knowingly and willfully releases, or authorizes the release of, any data, information, or records maintained or possessed by the Center to any agency, entity, or person other than as specifically permitted by this Part or in violation of any rule adopted by the Commander of the State Highway Patrol is guilty of a Class 2 misdemeanor.
"§ 143B‑1771.  North Carolina AMBER Alert System established.
(a)	There is established within the North Carolina Center for Missing Persons the AMBER Alert System. The purpose of AMBER Alert is to provide a statewide system for the rapid dissemination of information regarding abducted children.
(b)	The AMBER Alert System shall make every effort to disseminate information on missing children as quickly as possible when all of the following criteria are met:
(1)	The child is 17 years of age or younger.
(2)	If abduction is suspected to be by a parent of the child, the child's life must be suspected to be in imminent danger of serious injury or death.
(3)	The child is believed (i) to have been abducted and (ii) to be in danger of injury or death.

(4)	The child is not a runaway or voluntarily missing.
(5)	The abduction has been reported to and investigated by a law enforcement agency.
If the abduction of the child is known or suspected to be by a parent of the child, the Center, in its discretion, may disseminate information through the AMBER Alert System if the child is believed to be in danger of injury or death.
…
(f)	The State Highway Patrol, on behalf of the Center, may accept grants, contributions, devises, and gifts, which shall be kept in a separate fund, which shall be nonreverting, and shall be used to fund the operations of the Center and the AMBER Alert System.
"§ 143B‑1772.  North Carolina Silver Alert established.
(a)	There is established within the North Carolina Center for Missing Persons the Silver Alert. The purpose of the Silver Alert is to provide a statewide system for the rapid dissemination of information regarding a missing person aged 65 or older who is believed to be suffering from dementia, Alzheimer's disease, or a cognitive impairment that causes an irreversible deterioration of intellectual faculties that makes them unable to meet their own needs or to seek help without assistance.
(b)	If the Center or a law enforcement agency receives a request that involves a missing person as described in subsection (a) of this section, and at the time of receipt no more than 72 hours have passed since the person went missing, the Center shall issue an alert providing for rapid dissemination of information statewide regarding the missing person. The Center shall make every effort to disseminate the information as quickly as possible when the person's status as missing has been reported to a law enforcement agency, including procedures for the use of the Wireless Emergency Alert.
(c)	The Center shall adopt guidelines and develop procedures for issuing a 90‑day alert for missing persons as described in subsection (a) of this section and shall provide education and training to encourage radio and television broadcasters to participate in the alert. The guidelines and procedures shall ensure that specific health information about the missing person is not made public through the alert or otherwise.
(d)	The Center shall consult with the Department of Transportation and develop a procedure for the use of overhead permanent changeable message signs to provide information on the missing person meeting the criteria of this section when information is available that would enable motorists to assist in the recovery of the missing person. The Center and the Department of Transportation shall develop guidelines for the content, length, and frequency of any message to be placed on an overhead permanent changeable message sign.
"§ 143B‑1773.  North Carolina Blue Alert System established.
…
(c)	The Center shall adopt guidelines and develop procedures for the statewide implementation of the Blue Alert System and shall provide education and training to encourage radio and television broadcasters to participate in the alert, including procedures for the use of the Emergency Alert System and the Wireless Emergency Alert.
…
"§ 143B‑1774.  North Carolina Missing Endangered Alert established.
(a)	There is established within the North Carolina Center for Missing Persons the Missing Endangered Alert. The purpose of the Missing Endangered Alert is to provide a statewide system for the rapid dissemination of information regarding a missing person, aged 64 or younger, or missing child who is believed to be suffering from dementia, Alzheimer's disease, or a cognitive impairment that causes an irreversible deterioration of intellectual faculties that makes them unable to meet their own needs or to seek help without assistance and that is not a risk to the general public.
(b)	If the Center receives a request that involves a missing person or missing child as described in subsection (a) of this section, and at the time of receipt no more than 72 hours have passed since the person or child went missing, the Center shall issue an alert providing for rapid dissemination of information statewide regarding the missing person or missing child. The Center shall make every effort to disseminate the information as quickly as possible when the person's or child's status as missing has been reported to a law enforcement agency, including procedures for the use of the Wireless Emergency Alert.
(c)	The Center shall adopt guidelines and develop procedures for issuing a 90‑day alert for missing persons and missing children as described in subsection (a) of this section and shall provide education and training to encourage radio and television broadcasters to participate in the alert. The guidelines and procedures shall ensure that specific health information about the missing person or missing child is not made public through the alert or otherwise.
(d)	The Center shall consult with the Department of Transportation and develop a procedure for the use of overhead permanent changeable message signs to provide information on the missing person or missing child meeting the criteria of this section when information is available that would enable motorists to assist in the recovery of the missing person or missing child. The Center and the Department of Transportation shall develop guidelines for the content, length, and frequency of any message to be placed on an overhead permanent changeable message sign.
"§ 143B‑1775.  North Carolina Ashanti Alert established.
(a)	There is established within the North Carolina Center for Missing Persons the Ashanti Alert. The purpose of the Ashanti Alert is to provide a statewide system for the rapid dissemination of information regarding a missing person over 18 years of age that is suspected to have been abducted and there is both abductor and vehicle information available.
(b)	If the Center receives a request that involves a missing person as described in subsection (a) of this section, and at the time of receipt no more than 72 hours have passed since the person went missing, the Center shall issue an alert providing for rapid dissemination of information statewide regarding the missing person. The Center shall make every effort to disseminate the information as quickly as possible when the person's status as missing has been reported to a law enforcement agency, including procedures for the use of the Emergency Alert System and the Wireless Emergency Alert.
(c)	The Center shall adopt guidelines and develop procedures for issuing a 24‑hour alert for missing persons as described in subsection (a) of this section and shall provide education and training to encourage radio and television broadcasters to participate in the alert.
(d)	The Center shall consult with the Department of Transportation and develop a procedure for the use of overhead permanent changeable message signs to provide information on the missing person or missing child meeting the criteria of this section when information is available that would enable motorists to assist in the recovery of the missing person or missing child. The Center and the Department of Transportation shall develop guidelines for the content, length, and frequency of any message to be placed on an overhead permanent changeable message sign.
"§ 143B‑1776.  North Carolina Missing – Weather Alert established.
(a)	There is established within the North Carolina Center for Missing Persons the Missing – Weather Alert. The purpose of the Missing – Weather Alert is to provide a statewide system for the rapid dissemination of information regarding a missing person or child that is missing during times of extreme heat or cold and is not in a vehicle, or immediately following a significant weather event.
(b)	If the Center receives a request that involves a missing person as described in subsection (a) of this section, and at the time of receipt no more than 72 hours have passed since the person went missing, the Center shall issue an alert providing for rapid dissemination of information statewide regarding the missing person. The Center shall make every effort to disseminate the information as quickly as possible, including procedures for the use of the Wireless Emergency Alert.
(c)	The Center shall adopt guidelines and develop procedures for issuing a 30‑day alert for missing persons as described in subsection (a) of this section and shall provide education and training to encourage radio and television broadcasters to participate in the alert."
SECTION 5.1.(e)  The State Highway Patrol shall adopt rules, or amendments to rules, consistent with the provisions of this act. The State Highway Patrol may use the procedure set forth in G.S. 150B‑21.1 to adopt or amend any rules as required under this section.

TRANSFER PERSONNEL FROM THE DEPARTMENT OF PUBLIC SAFETY AND THE DEPARTMENT OF INFORMATION TECHNOLOGY TO THE STATE HIGHWAY PATROL
SECTION 5.2.(a)  The following positions, including the salaries, property, and other funds allocated for the positions, are transferred from the Department of Public Safety to the State Highway Patrol:
	Position	Position Number
	Engineering Director	60000986
	User Support Tech I	60056437
	Payroll Clerk V	60056477
	Accountant	60056455
	Accounting Technician	60056412
	Accounting Technician	60000910
	Services/Commodities Manager	60056501
	SBI Procurement Specialist III	60056404
	Workers Compensation Program Assistant	60089565
	Employee Relations Consultant	60056301
	Manager Salary Administration and Employee	
	Records	60056266
	Class and Compensation Consultant Lead	60001077
	HR Benefits Manager	60056274
	Disability/Retirement Case Specialist	60056291
	Salary Administration Consultant	60056275
	Communications/Public Records Assistant	60076657
	Digital Media Specialist	65012539
	Graphic Designer II	65015611
	Photographer	60084644
	Dep Director of Comms and Digital Media	60084504
	Public Information Officer (Videographer)	65027787
	Assistant General Counsel	65025204
SECTION 5.2.(b)  The following positions, including the salaries, property, and other funds allocated for the positions, are transferred from the Department of Information Technology to the State Highway Patrol:
	Position	Position Number
	User Support Specialist	60093567
	Network Engineer	60089745
	Application Systems Specialist	60056201
	User Support Analyst	65000712
	User Support Analyst	60089766
	User Support Analyst	60056165

TRANSFER CERTAIN NON‑SWORN PERSONNEL FROM THE LICENSE AND THEFT BUREAU OF THE DEPARTMENT OF TRANSPORTATION TO THE STATE HIGHWAY PATROL
SECTION 5.3.  The following positions, including the salaries, property, and other funds allocated for the positions, are transferred from the Department of Transportation, Division of Motor Vehicles License and Theft Bureau, to the State Highway Patrol:
	Position	Position Number
	Program Coordinator III	60030052
	Administrative Specialist II	60030907
	Administrative Specialist I	60031075
	Program Analyst I	60031189
	Program Analyst I	60031341
	Administrative Specialist II	60029790
	Administrative Specialist I	60031033
	Program Coordinator II	60030760
	Program Coordinator II	60030921
	Electronics Technician II	60030924
	Administrative Specialist I	60030909
	Program Coordinator III	60092620
	Program Coordinator III	60030920
	Program Coordinator III	60030933
	Program Coordinator III	60090052
	Program Supervisor I	60092613
	Program Supervisor I	60092614
	Program Coordinator III	60092615
	Program Coordinator III	60092616
	Program Coordinator III	60092617
	Program Coordinator III	60092618
	Program Coordinator III	60092619
	Program Coordinator III	60030904
	Program Coordinator III	60092622
	Program Coordinator III	60092623
	Program Coordinator III	60092625
	Program Coordinator III	60092626
	Program Coordinator III	60092627
	Program Coordinator I	60029918
	Program Supervisor I	60030890
	Program Coordinator III	60030922
	Program Coordinator I	60031074
	Program Coordinator I	60031114
	Program Coordinator I	60031142
	Program Coordinator I	60031143
	Administrative Specialist I	60030847
	Program Coordinator III	60030894
	Administrative Specialist I	60030899
	Program Supervisor I	60030917
	Administrative Specialist I	60030934
	Administrative Specialist I	60031312
	Program Coordinator III	65037940
	Program Coordinator III	65037942
	Program Supervisor I	65037786
	Program Coordinator III	65037941
	Program Supervisor I	60030929
	Program Coordinator III	60030844
	Program Coordinator I	60030893
	Program Coordinator III	60030898
	Program Coordinator III	60031077
	Program Coordinator I	60031284
	Program Coordinator I	60031320
	Program Coordinator III	60030916
	Program Coordinator III	60030905
	Program Coordinator III	60092628
	Program Coordinator III	60092629
	Administrative Specialist I	60030937
	Administrative Specialist I	60030962
	Administrative Specialist I	60029801
	Administrative Specialist I	60031024
	Administrative Specialist I	60030997
	Administrative Specialist I	60031026
	Administrative Specialist I	60030996
	Administrative Specialist I	60031140
	Administrative Specialist I	60030995
	Administrative Specialist I	60031193
	Program Coordinator III	60031112
	Program Coordinator III	60031115
	Administrative Specialist I	60031076

PART vi. gENERAL gOVERNMENT

VARIOUS DIRECTED GRANT REVISIONS
SECTION 6.1.  Section 6.1(a) of S.L. 2024‑1, as amended by Section 2E.1(a) of S.L. 2024‑57, reads as rewritten:
"SECTION 6.1.(a)  Notwithstanding any provision of S.L. 2023‑134 or the Committee Report referenced in Section 43.2 of that act to the contrary, the following directed grants to be allocated by the Office of State Budget and Management – Special Appropriations for the 2023‑2024 fiscal year are amended as follows:
…
(2)	The directed grant to the Banner American Legion Auxiliary Unit #109, Inc., in the sum of one hundred twenty‑five thousand dollars ($125,000) in nonrecurring funds for the 2023‑2024 fiscal year shall not be provided to Banner Post 109, Incorporated, but shall be provided to Banner American Legion Auxiliary Unit #109, Inc., as provided in S.L. 2023‑134.
…
(37)	Budgeted receipts from the ARPA Temporary Savings Fund to provide additional funds to Wake Forest Institute for Regenerative Medicine in the sum of five million dollars ($5,000,000) in nonrecurring funds for each fiscal year of the 2023‑2025 fiscal biennium shall not be provided to RegenMed Development Organization, a 501(c)3 organization but shall be provided to Wake Forest Institute for Regenerative Medicine as provided in S.L. 2023‑134.
…
(48)	The directed grant to Greater Rocky Mount Family Medical Center, Inc., in the sum of three hundred fifty thousand dollars ($350,000) in nonrecurring funds for the 2023‑2024 fiscal year to expand dental and behavioral health services shall instead be provided to the Opportunities Industrialization Center, Incorporated, of Rocky Mount.
(49)	The directed grant to Open Door Ministries of High Point Foundation, Inc., in the sum of five hundred thousand dollars ($500,000) in nonrecurring funds for the 2023‑2024 fiscal year shall instead be provided to Open Door Ministries of High Point, Inc.
(50)	The directed grant to the Union County Schools in the sum of eight million dollars ($8,000,000) in nonrecurring funds for the 2023‑2024 fiscal year for an athletic facility and related equipment shall not revert on June 30, 2026, but shall remain available until June 30, 2028.
(51)	The directed grant to the Gray's Creek Ruritan Club 516 in the sum of two hundred forty‑five thousand dollars ($245,000) in nonrecurring funds for the 2023‑2024 fiscal year to support its mission of community improvement shall not be provided to the Gray's Creek Ruritan Club 516 but instead shall be provided as follows:
a.	Sixty‑five thousand dollars ($65,000) to the Kidsville News! Literacy and Education Foundation, Inc., for the Summer Reading, Literacy, and Education Program.
b.	One hundred eighty thousand dollars ($180,000) to the North Carolina Human Trafficking Commission for the WORTH Court to support mental health and substance abuse services for human trafficking survivors in Cumberland County."

UNDERINSURED MOTORIST INSURANCE AMENDMENT EFFECTIVE DATE TECHNICAL CORRECTION
SECTION 6.2.  Section 8 of S.L. 2024‑29 is amended by adding a new subsection to read:
"SECTION 8.(d)  Subsection (a) of this section becomes effective July 1, 2025, and applies to policies issued or renewed on or after that date."

ASSIGN SPACE IN THE ARCHDALE BUILDING TO THE STATE HIGHWAY PATROL
SECTION 6.3.  The Department of Administration shall reassign the office space on the second and fourth floors of the Archdale Building located in Raleigh, North Carolina, to the State Highway Patrol. All equipment, furnishings, and other fixtures located on the second and fourth floors of the Archdale Building as of the effective date of this section and owned by the State shall remain on the second and fourth floors of the Archdale Building for use by the State Highway Patrol. Nothing in this section shall be construed as prohibiting the disposal, removal, or replacement of the equipment, furnishings, and other fixtures described in this section after the State Highway Patrol has moved into the space described in this section.

PART viI. Statewide

SCIF GRANT CHANGES
SECTION 7.1.(a)  Section 40.8(a) of S.L. 2023‑134, as enacted by Section 9.1(a) of S.L. 2024‑1, is amended by adding a new subdivision to read:
"(4)	The funding allocated to the City of Charlotte in the sum of seventeen million five hundred thousand dollars ($17,500,000) for the 2023‑2024 fiscal year and the sum of two million five hundred thousand dollars ($2,500,000) for the 2024‑2025 fiscal year shall instead be used to provide grants to the following entities and purposes:
a.	Five million dollars ($5,000,000) to Appalachian State University to be used for the renovation project at Edwin Duncan Hall.
b.	One million five hundred thousand dollars ($1,500,000) to Appalachian State University to be used for the renovation project at Wey Hall.
c.	Two million five hundred thousand dollars ($2,500,000) to Appalachian State University to be used for the addition and renovation project at Peacock Hall.
d.	Four million one hundred thousand dollars ($4,100,000) to Wayne County for a capital project at Rosewood Middle School.
e.	Two hundred fifty thousand dollars ($250,000) to The Hudson Volunteer Fire Department, Inc., to be used for capital improvements and equipment.
f.	Two million dollars ($2,000,000) to North Catawba Fire‑Rescue Department, Inc., to be used for capital improvements and equipment.
g.	Three hundred twenty‑five thousand dollars ($325,000) to Grace Chapel Volunteer Fire Department, Inc., to be used for capital improvements and equipment.
h.	Two million dollars ($2,000,000) to the City of Lenoir to be used for Harpers Avenue Area infrastructure improvements.
i.	One hundred ten thousand dollars ($110,000) to King's Creek Volunteer Fire Department, Inc., to be used for capital improvements and equipment.
j.	Two hundred thousand dollars ($200,000) to The Gamewell Volunteer Fire Department, Inc., to be used for capital improvements and equipment.
k.	Two hundred seventy‑five thousand dollars ($275,000) to Caldwell County to be used for a new ambulance.
l.	One hundred forty thousand dollars ($140,000) to Collettsville Volunteer Fire Department, Inc., to be used for capital improvements and equipment.
m.	Six hundred thousand dollars ($600,000) to Patterson Fire‑Rescue Department, Inc., to be used for capital improvements and equipment.
n.	One million dollars ($1,000,000) to the Town of Hudson for downtown infrastructure improvements."
SECTION 7.1.(b)  Section 40.17(a) of S.L. 2021‑180, as enacted by Section 9.1(d) of S.L. 2021‑189 and amended by Section 18.1 of S.L. 2022‑6, Section 16 of S.L. 2022‑11, Section 40.2 of S.L. 2022‑74, Section 40.5(n) of S.L. 2023‑134, and Section 9.1(c) of S.L. 2024‑1, is amended by adding a new subdivision to read:
"(82)	The remaining amount of funding allocated to Clay County in the sum of two million dollars ($2,000,000) in nonrecurring funds for the 2021‑2022 fiscal year for a new 911 call center may also be used for capital costs and equipment associated with the construction of a farmers market."

PART viII. transportation

BRIDGE NAMING CLARIFICATION
SECTION 8.1.  Section 41.7 of S.L. 2023‑134 reads as rewritten:
"SECTION 41.7.  Notwithstanding any provision of law to the contrary, the Department of Transportation shall designate as follows:
…
(3)	The bridge on U.S. Highway 74 that crosses over the Catawba River at the Mecklenburg County and Gaston County line and is numbered 350091 by the Department as the "Representative Dana Bumgardner Bridge."
…."

PART IX. Finance

INCENTIVIZE FARMLAND PRESERVATION, FISH AND WILDLIFE CONSERVATION, AND MILITARY BUFFERS
SECTION 9.1.(a)  G.S. 105‑130.34, as enacted by Section 15 of S.L. 2024‑32, reads as rewritten:
"§ 105‑130.34.  Credit for certain real property donations.
(a)	Credit; Ceiling. – Subject to the limitations in this section, a C Corporation that makes a qualified donation is allowed a credit against the tax imposed by this Part equal to twenty‑five percent (25%) of the fair market value of the qualified donation. The aggregate amount of credit allowed to a corporation in a taxable year under this section for one or more qualified donations made during the calendar year, whether made directly or indirectly as an owner of a pass‑through entity, may not exceed five hundred thousand dollars ($500,000). The credit may not be taken for the year in which the qualified donation is made but may be taken in the taxable year beginning in the calendar year in which the application for the credit becomes effective as provided in subsection (a2) of this section.
(a1)	Definitions. – The following definitions apply in this section:
(1)	Cap remainder. – The amount that is the difference between the maximum amount and the amount of prioritized credit requests allowed.
(2)	Maximum amount. – The amount set out in subsection (e) of this section that is the total aggregate amount of all credits allowed to taxpayers under this section and G.S. 105‑153.11 for qualified donations made in a calendar year.
(3)	Nonprioritized credit request. – A credit request under this section or G.S. 105‑153.11 that is for a qualified donation other than a prioritized donation.
(4)	Prioritized amount. – The amount set out in subsection (e) of this section that is for prioritized credit requests.
(5)	Prioritized credit request. – A credit requested under this section or G.S. 105‑153.11 that is for a qualified donation for forestland or farmland preservation.
(6)	Qualified donation. – A qualified donation is a donation of a real property interest located in North Carolina that meets all of the following conditions:
a.	It is donated in perpetuity for one of the following uses and is accepted in perpetuity for the use for which the qualified real property interest is donated:
1.	Forestland or farmland preservation.
2.	Fish or wildlife conservation.
3.	A buffer to limit land use activities that would restrict, impede, or interfere with military training, testing, or operations on a military installation or training area or otherwise be incompatible with the mission of the installation.
4.	Floodplain protection in a county that, in the five years preceding the donation, was the subject of a Type II or Type III gubernatorial disaster declaration, as provided in G.S. 166A‑19.21, as a result of a natural disaster.
5.	Historic landscape conservation.
6.	Public trails or access to public trails.
b.	It is donated to the State, a local government, or a body that is both organized to receive and administer lands for conservation purposes and qualified to receive charitable contributions pursuant to G.S. 105‑130.9. Lands required to be dedicated pursuant to local governmental regulation or ordinance and dedications made to increase building density levels permitted under a regulation or ordinance are not eligible for this credit.
(7)	Real property interest. – A qualified real property interest as defined in section 170(h)(2) of the Code.
(8)	Total requested credits. – All credits applied for under this section and under G.S. 105‑153.11 for all qualified donations made in a calendar year from timely filed applications.
(a2)	Application. – To claim the credit provided in this section, a corporation must file an application with the Secretary for the credit. The application must be filed on or before April 15 of the year following the calendar year in which the donation was made. An application is effective for the year in which it is timely filed. The Secretary may not accept late applications under this subsection. The application must be on a form prescribed by the Secretary and include any information required by the Secretary demonstrating that the donation has met the conditions to qualify for the credit, including the following items:
(1)	A copy of the certification by the Department of Natural and Cultural Resources identifying which of the valid public benefits listed in subdivision (6) of subsection (a1) of this section for which the donated real property interest is suitable.
(2)	A self‑contained appraisal report or summary appraisal report as defined in Standards Rule 2‑2 in the latest edition of the Uniform Standards of Professional Appraisal Practice as promulgated by the Appraisal Foundation for the donated real property interest. For fee simple absolute donations of real property, a corporation may submit documentation of the county's appraised value of the donated real property, as adjusted by the sales assessment ratio, in lieu of an appraisal report.
(a3)	Substantiation. – A corporation claiming a credit under this section must maintain and make available for inspection by the Secretary any records the Secretary considers necessary to determine and verify the amount of the credit allowed to the corporation. The burden of proving eligibility for the credit and the amount of the credit rests upon the corporation, and no credit may be allowed to a corporation that fails to maintain adequate records or to make them available for inspection.
(b)	Limitation. – The credit allowed by this section may not exceed the amount of tax imposed by this Part for the taxable year reduced by the sum of all credits allowed, except payments of tax made by or on behalf of the corporation.
(c)	Carryforward. – Any unused portion of the credit allowed may be carried forward for the next succeeding five years.
(d)	No Double Benefit. – A qualified donation that is the basis for a credit allowed under this section is not eligible for deduction as a charitable contribution under G.S. 105‑130.9.
(e)	Aggregate Cap; Allocation. – The maximum amount of all credits allowed to taxpayers under this section and G.S. 105‑153.11 for qualified donations made may not exceed five million dollars ($5,000,000), of which three million two hundred fifty thousand dollars ($3,250,000) is a prioritized amount. If the total requested credits are equal to or less than the maximum amount, the Secretary shall allow the total requested credits. If the total requested credits are greater than the maximum amount, the Secretary shall allocate the total requested credits in accordance with subsection (f) of this section.
(f)	Reduction. – If the total requested credits exceed the maximum amount, the Secretary shall prorate the total requested credits in accordance with this subsection. If a requested credit is reduced as provided in this subsection, the Secretary shall notify the corporation of the amount of the reduction of the credit on or before December 31 of the year following the calendar year in which the qualified donation was made. The Secretary's allocations based on applications filed under subsection (a2) of this section are final and shall not be adjusted to account for credits requested but reduced under this subsection. The total requested credits shall be reduced as follows:
(1)	If the total requested credits are (i) all prioritized credit requests or (ii) all nonprioritized credit requests, then the Secretary shall prorate the total requested credits based on the proportion of each requested credit to the total requested credits.
(2)	If the total requested credits are (i) a combination of prioritized credit requests and nonprioritized credit requests and (ii) the amount of prioritized credit requests is equal to or less than the prioritized amount, the Secretary shall first allow the prioritized credit requests. The Secretary shall then prorate the cap remainder based on the proportion of each of the remaining requested credits to the total requested credits less the prioritized amount.
(3)	If the total amount of requested credits is (i) a combination of prioritized credit requests and nonprioritized credit requests and (ii) the amount of prioritized credit requests is greater than the prioritized amount, the Secretary shall first prorate the prioritized credit requests based on the proportion of each prioritized credit request to the prioritized amount. The Secretary shall then prorate the cap remainder, including the remainder of any prioritized credit requests, based on the proportion of each of the remaining requested credits to the total requested credits less the prioritized amount.
(g)	Report. – The Department must include in the economic incentives report required by G.S. 105‑256 the following information:
(1)	The number of C Corporations that took the credit allowed under this section.
(2)	The total amount of credits claimed by public benefit as listed in subdivision (6) of subsection (a1) of this section.
(3)	The total amount of credits carried forward.
(4)	The total cost to the General Fund of the credits taken."
SECTION 9.1.(b)  G.S. 105‑153.11, as enacted by Section 15 of S.L. 2024‑32, reads as rewritten:
"§ 105‑153.11.  Credit for certain real property donations.
(a)	Credit. – Subject to the limitations in this section, an individual or a pass‑through entity that makes a qualified donation is allowed a credit against the tax imposed by this Part equal to twenty‑five percent (25%) of the fair market value of the qualified donation. The credit may not be taken for the year in which the qualified donation is made but may be taken in the taxable year beginning in the calendar year in which the application for the credit becomes effective as provided in subsection (a2) of this section.
(a1)	Definitions. – The following definitions apply in this section:
(1)	Cap remainder. – The amount that is the difference between the maximum amount and the amount of prioritized credit requests allowed. 
(2)	Maximum amount. – The amount set out in subsection (g) of this section that is the total aggregate amount of all credits allowed to taxpayers under this section and G.S. 105‑130.34 for qualified donations made in a calendar year.
(3)	Nonprioritized credit request. – A credit request under this section or G.S. 105‑130.34 that is for a qualified donation other than a prioritized donation.
(4)	Prioritized amount. – The amount set out in subsection (g) of this section that is for prioritized credit requests.
(5)	Prioritized credit request. – A credit requested under this section or G.S. 105‑130.34 that is for a qualified donation for forestland or farmland preservation.
(6)	Qualified donation. – A qualified donation is a donation of a real property interest located in North Carolina that meets all of the following conditions:
a.	It is donated in perpetuity for one of the following uses and is accepted in perpetuity for the use for which the real property interest is donated:
1.	Forestland or farmland preservation.
2.	Fish or wildlife conservation.
3.	A buffer to limit land use activities that would restrict, impede, or interfere with military training, testing, or operations on a military installation or training area or otherwise be incompatible with the mission of the installation.
4.	Floodplain protection in a county that, in the five years preceding the donation, was the subject of a Type II or Type III gubernatorial disaster declaration, as provided in G.S. 166A‑19.21, as a result of a natural disaster.
5.	Historic landscape conservation.
6.	Public trails or access to public trails.
b.	It is donated to the State, a local government, or a body that is both organized to receive and administer lands for conservation purposes and qualified to receive charitable contributions under the Code. Lands required to be dedicated pursuant to local governmental regulation or ordinance and dedications made to increase building density levels permitted under a regulation or ordinance are not eligible for this credit.
(7)	Real property interest. – A qualified real property interest as defined in section 170(h)(2) of the Code.
(8)	Taxed pass‑through entity. – As defined in G.S. 105‑153.3.
(9)	Total requested credits. – All credits applied for under this section and under G.S. 105‑130.34 for all qualified donations made in a calendar year from timely filed applications.
(a2)	Application. – To claim a credit allowed under this section, an individual or a pass‑through entity must file an application with the Secretary for the credit. The application must be filed on or before April 15 of the year following the calendar year in which the donation was made. An application is effective for the year in which it is timely filed. The Secretary may not accept late applications under this subsection. The application must be on a form prescribed by the Secretary and include any information required by the Secretary demonstrating that the donation has met the conditions to qualify for the credit, including the following items:
(1)	A copy of the certification by the Department of Natural and Cultural Resources identifying which of the valid public benefits listed in subdivision (6) of subsection (a1) of this section for which the donated real property interest is suitable. The certification for a qualified donation made by a pass‑through entity must be filed by the pass‑through entity.
(2)	A self‑contained or summary appraisal report as defined in Standards Rule 2‑2 in the latest edition of the Uniform Standards of Professional Appraisal Practice as promulgated by the Appraisal Foundation for the donated real property interest. For fee simple absolute donations of real property, an individual or pass‑through entity may submit documentation of the county's appraised value of the donated real property, as adjusted by the sales assessment ratio, in lieu of an appraisal report.
(a3)	Substantiation. – An individual or pass‑through entity claiming a credit under this section must maintain and make available for inspection by the Secretary any records the Secretary considers necessary to determine and verify the amount of the credit allowed to the individual or the pass‑through entity. The burden of proving eligibility for the credit and the amount of the credit rests upon the individual or pass‑through entity, and no credit may be allowed to an individual or pass‑through entity that fails to maintain adequate records or to make them available for inspection.
(a4)	Credit Ceiling for Individuals. – The aggregate amount of credit allowed to an individual in a taxable year under this section for one or more qualified donations, whether made directly or indirectly as owner of a pass‑through entity, may not exceed two hundred fifty thousand dollars ($250,000). In the case of property owned by a married couple, if both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return. The aggregate amount of credit allowed to a married couple filing a joint tax return may not exceed five hundred thousand dollars ($500,000). If only one spouse is required to file a North Carolina income tax return, that spouse may claim the credit allowed by this section on a separate return.
(a5)	Credit Ceiling for Pass‑Through Entities. – The aggregate amount of credit allowed to a pass‑through entity in a taxable year under this section for one or more qualified donations, whether made directly or indirectly as owner of another pass‑through entity, may not exceed five hundred thousand dollars ($500,000). Each individual who is an owner of a pass‑through entity is allowed as a credit an amount equal to the owner's allocated share of the credit to which the pass‑through entity is eligible under this subsection, not to exceed two hundred fifty thousand dollars ($250,000). Each corporation that is an owner of a pass‑through entity is allowed as a credit an amount equal to the owner's allocated share of the credit to which the pass‑through entity is eligible under this subsection, not to exceed five hundred thousand dollars ($500,000). If an owner's share of the pass‑through entity's credit is limited due to the maximum allowable credit under this section for a taxable year, the pass‑through entity and its owners may not reallocate the unused credit among the other owners.
(a6)	Taxed Pass‑Through Entities. – A taxed pass‑through entity that engages in an activity that makes it eligible for a credit under this section as an entity may not take the credit at the entity level but must pass through to each of its owners the owner's distributive share of the credit for which the taxed pass‑through entity qualifies. Maximum dollar limits and other limitations that apply in determining the amount of credit available to an owner of a pass‑through entity apply to the same extent in determining the amount of a credit for which the taxed pass‑through entity qualifies.
(b)	Limitation. – The credit allowed by this section may not exceed the amount of tax imposed by this Part for the taxable year reduced by the sum of all credits allowed, except payments of tax made by or on behalf of the individual or pass‑through entity.
(c)	Carryforward. – Any unused portion of the credit allowed may be carried forward for the next succeeding five years.
(d)	No Double Benefit. – A qualified donation that is the basis for a credit allowed under this section is not eligible for deduction as a charitable contribution under G.S. 105‑153.5(a)(2)a.
(e)	Repealed by Session Law 2024‑32, s. 15, effective for taxable years beginning on or after January 1, 2025.	
(f)	Repealed by Session Laws 2007‑309, s. 2, effective for taxable years beginning on or after January 1, 2007.
(g)	Aggregate Cap; Allocation. – The maximum amount of all tax credits allowed to taxpayers under this section and G.S. 105‑130.34 for qualified donations made in a calendar year may not exceed five million dollars ($5,000,000), of which three million two hundred fifty thousand dollars ($3,250,000) is a prioritized amount. If the total requested credits are equal to or less than the maximum amount, the Secretary shall allow the total requested credits. If the total requested credits are greater than the maximum amount, the Secretary shall allocate the total requested credits in accordance with subsection (h) of this section.
(h)	Reduction. – If the total requested credits exceed the maximum amount, the Secretary shall prorate the total requested credits in accordance with this subsection. If a requested credit is reduced as provided in this subsection, the Secretary shall notify the individuals or pass‑through entities of the amount of the reduction of the credit on or before December 31 of the year following the calendar year in which the qualified donation was made. The Secretary's allocations based on applications filed under subsection (a2) of this section are final and shall not be adjusted to account for credits requested but reduced under this subsection. The total requested credits shall be reduced as follows:
(1)	If the total requested credits are (i) all prioritized credit requests or (ii) all nonprioritized credit requests, then the Secretary shall prorate the total requested credits based on the proportion of each requested credit to the total requested credits.
(2)	If the total requested credits are (i) a combination of prioritized credit requests and nonprioritized credit requests and (ii) the amount of prioritized credit requests is equal to or less than the prioritized amount, the Secretary shall first allow the prioritized credit requests. The Secretary shall then prorate the cap remainder based on the proportion of each of the remaining requested credits to the total requested credits less the prioritized amount.
(3)	If the total amount of requested credits is (i) a combination of prioritized credit requests and nonprioritized credit requests and (ii) the amount of prioritized credit requests is greater than the prioritized amount, the Secretary shall first prorate the prioritized credit requests based on the proportion of each prioritized credit request to the prioritized amount. The Secretary shall then prorate the cap remainder, including the remainder of any prioritized credit requests, based on the proportion of each of the remaining requested credits to the total requested credits less the prioritized amount.
(i)	Report. – The Department must include in the economic incentives report required by G.S. 105‑256 the following information:
(1)	The number of individuals and pass‑through entities that took the credit allowed under this section.
(2)	The total amount of credits claimed by public benefit as listed in subdivision (6) of subsection (a1) of this section.
(3)	The total amount of credits carried forward.
(4)	The total cost to the General Fund of the credits taken."
SECTION 9.1.(c)  This section is effective for taxable years beginning on or after January 1, 2025, for donations made on or after January 1, 2025, and expires for taxable years beginning on or after January 1, 2027, for donations made on or after January 1, 2027.

part X. EFFECTIVE DATE
SECTION 10.1.  Except as otherwise provided, this act is effective when it becomes law.