North Carolina 2019-2020 Session Status: Passed House Bipartisan · 16 R · 1 I · 1 D cosponsors

HB 74 — Taxpayer Refund Act.

Last action — Passed 2nd Reading

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2019-2020 Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

46 added · 23 removed

Plain-language change summary

The bill underwent a significant change by shifting its focus from authorizing funds for a school safety initiative to creating a tax refund program for North Carolina taxpayers. Now, the bill includes provisions for the Department of Revenue to issue automatic refunds to qualifying taxpayers based on their 2018 income tax liability, with specific amounts set for different filing statuses. This change matters because it aims to return overpaid taxes to residents, potentially providing financial relief to many taxpayers, while the previous version was set to support school safety measures.

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GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2019 H 2 HOUSE BILL 74 Committee Substitute Favorable 5/2/19 Short Title:
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2019 H 3 HOUSE BILL 74 Committee Substitute Favorable 5/2/19 Senate Finance Committee Substitute Adopted 8/22/19 Short Title:
Carry Forward Tip Line App.
Taxpayer Refund Act.
Funds.
February 14, 2019 A BILL TO BE ENTITLED AN ACT TO AUTHORIZE THE DEPARTMENT OF PUBLIC INSTRUCTION TO CARRY FORWARD FUNDS FOR THE ANONYMOUS SAFETY TIP LINE APPLICATION TO SUPPORT STATEWIDE SCHOOL SAFETY INITIATIVES AND INFRASTRUCTURE.
February 14, 2019 A BILL TO BE ENTITLED AN ACT TO SEND A TAX REFUND TO TAXPAYERS WITH A NET NORTH CAROLINA TAX LIABILITY FOR 2018 AND MAKE OTHER CONFORMING CHANGES.
SECTION 1.
SECTION 1.(a) Tax Refund.
Section 7.26(f) of S.L.
– The Department of Revenue is directed to issue, by check mailed as provided in this subsection, a refund of an overpayment that results from a tax credit allowed to a qualifying North Carolina taxpayer.
2018-5 reads as rewritten:
The qualifying taxpayer shall not claim the tax credit allowed under this section on the 2018 individual income tax return.
"SECTION 7.26.(f) Of the funds appropriated to the Department of Public Instruction by this act for the 2018-2019 fiscal year, the sum of up to five million dollars ($5,000,000) in nonrecurring funds shall not revert at the end of the 2018-2019 fiscal year, but shall remain available until the end of the 2019-2020 fiscal year for the purposes set forth in this section.
Instead, the Department is directed to automatically apply the tax credit to a qualifying taxpayer's tax return.
The funds shall be used to support (i) the anonymous safety tip line application implemented by the Department of Public Instruction, Division of School Operations, and the Center for Safer Schools pursuant to G.S.
The Department shall include with the check mailed pursuant to this subsection an explanatory insert provided by the State Treasurer.
115C-105.51.G.S.
The date by which the Department is directed to mail the checks is as follows, or as soon as practicable thereafter:
115C-105.51 and (ii) the development of statewide school safety initiatives and infrastructure.
(1) December 15, 2019, for taxpayers who filed an individual income tax return for the 2018 taxable year on or before August 1, 2019.
Statewide school safety initiatives and infrastructure may include interagency collaboration related to school safety and associated personnel, equipment, and technology.
(2) February 1, 2020, for taxpayers who filed an individual income tax return for the2018 taxable yearafterAugust 1,2019,andon orbeforeOctober15,2019.
If the Department enters into an interagency agreement to collaborate with the State Bureau of Investigation on school safety and the Department provides funding through that agreement for State Bureau of Investigation personnel costs for the school safetyinitiative, theState Bureau of Investigation is authorizedto establish full-timetime-limited positions with those funds." SECTION 2.
SECTION 1.(b) Tax Refund Amount.
This act becomes effective June 30, 2019.
– The tax credit is equal to the lesser of the amount of tax due on line 17 of the 2018 D-400 Individual Income Tax Return or the following amount based upon the taxpayer's filing status:
*H74-v-2*
(1) For married filing jointly, two hundred fifty dollars ($250.00).
(2) For all other taxpayers, one hundred twenty-five dollars ($125.00).
SECTION 1.(c) Qualifying Taxpayer.
– To qualify for a tax refund under this section, a taxpayer must file an individual income tax return for the 2018 taxable year on or before October 15, 2019.
SECTION 1.(d) Setoff Debt Collection.
– A tax refund issued under this section is subject to overpayment setoff under Chapter 105A of the General Statutes, the Setoff Debt Collection Act, or under another setoff debt collection program authorized by law.
SECTION 1.(e) Refund Appropriation.
– The State Controller shall reserve funds necessaryto issue the refunds authorized bythis section from the General Fund, and to the extent the funds described in this subsection are required to be appropriated, the funds are hereby appropriated to be used for the purpose set forth in this section.
SECTION 1.(f) Departmental Appropriations.
– There is appropriated from the General Fund to the Department of Revenue the sum of five million five hundred sixty thousand dollars ($5,560,000) in nonrecurring funds for the 2019-2020 fiscal year to be used to cover costs *H74-v-3* General Assembly Of North Carolina Session 2019 incurred from implementing this section.
Additionally, there is appropriated from the Collections Assistance Fee Special Fund to the Department of Revenue the sum of twelve million five hundred thousand dollars ($12,500,000) in nonrecurring funds for the 2019-2020 fiscal year to be used for costs associated with tax systems operations and maintenance upgrades.
SECTION 2.
Except as otherwise provided, this act is effective when it becomes law.
Page 2 House Bill 74-Third Edition
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Action History

  1. Passed 2nd Reading

  2. Passed 3rd Reading

  3. Special Message Sent To House

  4. Special Message Received For Concurrence in S Com Sub

  5. Ref To Com On Finance

  6. Reptd Fav

  7. Reptd Fav Com Substitute

  8. Com Substitute Adopted

  9. Re-ref Com On Rules and Operations of the Senate

  10. Withdrawn From Com

  11. Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate

  12. Regular Message Received From House

  13. Passed 1st Reading

  14. Ref To Com On Rules and Operations of the Senate

  15. Regular Message Sent To Senate

  16. Reptd Fav Com Substitute

  17. Cal Pursuant Rule 36(b)

  18. Placed On Cal For 05/03/2019

  19. Withdrawn From Cal

  20. Added to Calendar

  21. Passed 2nd Reading

  22. Passed 3rd Reading

  23. Serial Referral To Appropriations Stricken

  24. Withdrawn From Com

  25. Re-ref Com On Rules, Calendar, and Operations of the House

  26. Passed 1st Reading

  27. Ref to the Com on Appropriations, Education, if favorable, Appropriations, if favorable, Rules, Calendar, and Operations of the House

  28. Filed

Sponsors

Sponsorship breakdown

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3 sponsors · 35 co-sponsors · 141 not signed on · 7 voted No

Sponsors (3)

Co-sponsors (35)

Not signed on (141)

141 members have not signed on to this bill.

Show all 141 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Second Reading

Passed 30 Yea · 16 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 161003
Democratic 2600
Republican 12001
Total 301604
% of votes cast 60%32%0%8%
How each member voted (50)
Member Party Vote
Searcy — Yea
Ballard — Yea
Bishop — Yea
Brown — Yea
Edwards — Yea
Gallimore — Yea
Gunn — Yea
Harrington — Yea
Horner — Yea
Johnson — Yea
Krawiec — Yea
Newton — Yea
Perry — Yea
Steinburg — Yea
Wells — Yea
Fitch — Nay
Foushee — Nay
Marcus — Nay
McKissick — Nay
Nickel — Nay
Peterson — Nay
Smith — Nay
VanDuyn — Nay
Woodard — Nay
deViere — Not Voting
J. Davis — Not Voting
Tillman — Not Voting
D. Davis — Yea
J. Jackson — Nay
Dan Blue Democratic Nay
Gladys A. Robinson Democratic Nay
Jay J. Chaudhuri Democratic Nay
Joyce Waddell Democratic Yea
Michael Garrett Democratic Nay
Mujtaba A. Mohammed Democratic Nay
Paul A. Lowe, Jr. Democratic Yea
Tracy Clark Democratic Nay
Bill Rabon Republican Yea
Brent Jackson Republican Yea
Carl Ford Republican Yea
Danny Earl Britt, Jr. Republican Yea
Jim Burgin Republican Yea
Norman W. Sanderson Republican Yea
Phil Berger Republican Yea
Ralph Hise Republican Yea
Tom McInnis Republican Yea
Vickie Sawyer Republican Not Voting
W. Ted Alexander Republican Yea
W. Ted Alexander Republican Yea
Warren Daniel Republican Yea

Official roll call →

Second Reading

Passed 114 Yea · 0 Nay · 6 Other
Party YeaNayPresentNot Voting
Democratic 24001
Republican 31002
Unaffiliated 57003
U 2000
Total 114006
% of votes cast 95%0%0%5%
How each member voted (120)
Member Party Vote
Autry — Yea
Beasley — Yea
Black — Yea
Brewer — Yea
Clemmons — Yea
Farmer-Butterfield — Yea
Fisher — Yea
Floyd — Yea
Gailliard — Yea
Garrison — Yea
Gill — Yea
Graham — Yea
Harris — Yea
Holley — Yea
Hunt — Yea
Hunter — Yea
Insko — Yea
Jackson — Yea
Lucas — Yea
Martin — Yea
Montgomery — Yea
Queen — Yea
Richardson — Yea
Russell — Yea
Terry — Yea
vonHaefen — Yea
Wray — Yea
Boles — Yea
Bumgardner — Yea
Carter — Yea
Cleveland — Yea
Conrad — Yea
Davis — Yea
Dobson — Yea
Elmore — Yea
Faircloth — Yea
Fraley — Yea
Grange — Yea
Hardister — Yea
Henson — Yea
Hurley — Yea
Lewis — Yea
McElraft — Yea
McGrady — Yea
McNeill — Yea
Moore — Yea
Presnell — Yea
Rogers — Yea
Saine — Yea
Sasser — Yea
Speciale — Yea
Szoka — Yea
Yarborough — Yea
Zachary — Yea
Horn — Not Voting
L. Johnson — Not Voting
Murphy — Not Voting
C. Smith — Yea
K. Smith — Yea
R. Smith — Yea
Allison A. Dahle Democratic Yea
Amos L. Quick, III Democratic Yea
Becky Carney Democratic Yea
Brandon Lofton Democratic Yea
Brian Turner Democratic Yea
Brian Turner Democratic Yea
Carolyn G. Logan Democratic Yea
Cecil Brockman Democratic Yea
Cynthia Ball Democratic Yea
Dante Pittman Democratic Yea
Deb Butler Democratic Yea
Eric Ager Democratic Yea
Gale Adcock Democratic Yea
Garland E. Pierce Democratic Yea
Graig Meyer Democratic Yea
Joe John Democratic Yea
Marcia Morey Democratic Yea
Mary Belk Democratic Yea
Pricey Harrison Democratic Yea
Robert T. Reives, II Democratic Not Voting
Shelly Willingham Democratic Yea
Sydney Batch Democratic Yea
Terence Everitt Democratic Yea
Tracy Clark Democratic Yea
Zack Hawkins Democratic Yea
Bobby Hanig Republican Yea
Brenden H. Jones Republican Yea
Chris Humphrey Republican Yea
Dean Arp Republican Yea
Dennis Riddell Republican Yea
Destin Hall Republican Yea
Donna McDowell White Republican Yea
Donny Lambeth Republican Yea
Edward C. Goodwin Republican Yea
Frank Iler Republican Yea
Harry Warren Republican Yea
Hugh Blackwell Republican Not Voting
Jay Adams Republican Yea
Jimmy Dixon Republican Yea
John A. Torbett Republican Yea
John R. Bell, IV Republican Yea
John Sauls Republican Not Voting
Julia C. Howard Republican Yea
Keith Kidwell Republican Yea
Kelly E. Hastings Republican Yea
Kevin Corbin Republican Yea
Kyle Hall Republican Yea
Larry C. Strickland Republican Yea
Larry W. Potts Republican Yea
Lisa S. Barnes Republican Yea
Mark Brody Republican Yea
Mitchell S. Setzer Republican Yea
Phil Shepard Republican Yea
Sarah Stevens Republican Yea
Stephen M. Ross Republican Yea
Steve Jarvis Republican Yea
W. Ted Alexander Republican Yea
William D. Brisson Republican Yea
Carla D. Cunningham U Yea
Nasif Majeed U Yea

Official roll call →

Subjects

public-safety taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 74?
HB 74 is sponsored by John A. Torbett (Republican), Lewis, Dobson, Alexander, Dean Arp (Republican), Autry, Black, Carter, Clemmons, Conrad, Kevin Corbin (Republican), Carla D. Cunningham (U), Jimmy Dixon (Republican), Faircloth, Gailliard, Gill, Grange, Hanig, Henson, Holley, Frank Iler (Republican), Insko, Donny Lambeth (Republican), McElraft, Dennis Riddell (Republican), Sasser, Mitchell S. Setzer (Republican), Larry C. Strickland (Republican), Szoka, Wray, Donna McDowell White (Republican), Harry Warren (Republican), Sarah Stevens (Republican), Stephen M. Ross (Republican), Brenden H. Jones (Republican), Chris Humphrey (Republican), Becky Carney (Democratic), and John R. Bell, IV (Republican).
What is the current status of HB 74?
This bill died with 2019-2020 Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 74?
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