North Carolina HB 1019: Mike Clampitt 1st Responder Tax Fairness Act.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 1019

Short Title: Mike Clampitt 1st Responder Tax Fairness Act. (Public)
Sponsors: Representatives Pyrtle, Miller, Setzer, and B. Jones (Primary Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Judiciary 2, if favorable, Finance, if favorable, Rules, Calendar, and Operations of
the House
April 22, 2026
*H1019-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO BROADEN THE EXEMPTION FROM HIGHWAY USE TAX FOR 2
VOLUNTEER FIRE DEPARTMENTS AND RESCUE SQUADS. 3
The General Assembly of North Carolina enacts: 4
SECTION 1. G.S. 105-187.6 reads as rewritten: 5
"§ 105-187.6. Exemptions from highway use tax. 6
(a) Full Exemptions. – The tax imposed by this Article does not apply when a certificate 7
of title is issued as the result of a transfer of a motor vehicle: 8
... 9
(9) To a volunteer fire department or volunteer rescue squad that is not part of a 10
unit of local government, has no more than two paid employees, government 11
and is exempt from State income tax under G.S. 105-130.11, when the motor 12
vehicle is one of the following:G.S. 105-130.11. 13
a. A fire truck, a pump truck, a tanker truck, or a ladder truck used to 14
suppress fire. 15
b. A four-wheel drive vehicle intended to be mounted with a water tank 16
and hose and used for forest fire fighting. 17
c. An emergency services vehicle. 18
...." 19
SECTION 2. This act is effective for taxes imposed for taxable years beginning on 20
or after July 1, 2026, and applies to certificates of title issued on or after that date. 21