North Carolina 2025 Session Status: Enacted 2 R cosponsors

SB 595 — Various Revenue Laws Changes.

Last action — Signed by Gov. 7/2/2026

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

This bill has been enacted into law. Introduced March 25, 2025. Enacted.

Signed by Governor Josh Stein (Democratic) on July 02, 2026.

Prognosis

Likely to advance 74% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 R).

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill makes changes to various revenue laws.

This legislation changes certain aspects of revenue laws, affecting how revenues are collected and managed. These changes aim to update and streamline the revenue process.

Bill Text

What changed in the latest version

923 added · 1282 removed

Plain-language change summary

In the latest version of Senate Bill 595, some lines were removed and added for clarification, particularly regarding how certain income items are treated for state tax purposes. The bill focuses on specifying the relationship between federal tax regulations and state laws, ensuring consistency in how partnerships report their income. These changes matter because they help streamline tax processes for businesses and clarify obligations, potentially reducing confusion and compliance issues for employers and partnerships in North Carolina.

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GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 2 SENATE BILL 595 Finance Committee Substitute Adopted 6/11/25 Short Title:
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 1 SENATE BILL 595 Short Title:
Various Revenue Laws Changes.
Rev Laws Tech Chngs/BBA Chngs/P2P Tax Parity.
Senators McInnis and Craven (Primary Sponsors).
March 26, 2025 A BILL TO BE ENTITLED AN ACT TO MAKE VARIOUS TECHNICAL, CLARIFYING, AND ADMINISTRATIVE CHANGES TO THE REVENUE LAWS;
Rules and Operations of the Senate March 26, 2025 A BILL TO BE ENTITLED AN ACT TO MAKE VARIOUS TECHNICAL, CLARIFYING, AND ADMINISTRATIVE CHANGES TO THE REVENUE LAWS;
TO PROVIDE TAX PARITY FOR SHORT-TERM CAR RENTALS BY EXPANDING ALTERNATE HIGHWAY USE TAX TO INCLUDE PEER-TO-PEER RENTALS;
AND TO PROVIDE TAX PARITY FOR SHORT-TERM CAR RENTALS BY EXPANDING ALTERNATE HIGHWAY USE TAX TO INCLUDE PEER-TO-PEER RENTALS.
TO SHIFT ENFORCEMENT OF VAPOR DIRECTORY VIOLATIONS TO THE ALE DIVISION;
AND TO ENHANCE TAX FORECLOSURE AND SPECIAL ASSESSMENT COLLECTION EFFORTS.
105-153.5(c1) reads as rewritten:
105-153.5 reads as rewritten:
"(c1) Other Additions.
"§ 105-153.5.
Adjustments.
Modifications to adjusted gross income.
– The following other adjustments shall be made in determining North Carolina taxable income:
… (b) Other Deductions.
(1) SCorporationssubjecttotheprovisionsofPart1AofthisArticle,partnerships subject to the provisions of this Part, and estates and trusts subject to the provisions of Part 3 of this Article must add any amount deducted under section 164 of the Code as state, local, or foreign income tax.
– In calculating North Carolina taxable income, a taxpayer may deduct from the taxpayer's adjusted gross income any of the following items that are included in the taxpayer's adjusted gross income:
(2) A shareholder of an S Corporation subject to the provisions of Part 1A of this Article may deduct the aggregate amount of losses or deductions of an S Corporation pursuant to the provisions of G.S.
… (17) The amount by which the aggregate amount of losses or deductions of an S Corporation taken into account by a shareholder under G.S.
105-131.4.
105-131.1(b) do not exceed the combined adjusted bases, determined in accordance with G.S.
(3) A shareholder of an S Corporation subject to the provisions of Part 1A of this Article must add the aggregate amount of losses or deductions of an S Corporation included in the shareholder's adjusted gross income to the extent the losses or deductions exceed the shareholder's combined adjusted bases, determined in accordance with G.S.
105-131.3, of the shareholder in the stock and indebtedness of the S Corporation.
105-131.3, in the stock and indebtedness of the S Corporation." SECTION 1.1.(b) This section is effective for taxable years beginning on or after January 1, 2025.
(c) Additions.
– In calculating North Carolina taxable income, a taxpayer must add to the taxpayer's adjusted gross incomeanyofthefollowingitems thatarenot includedin thetaxpayer's adjusted gross income:
… (8) The amount by which the aggregate amount of losses or deductions of an S Corporation taken into account by a shareholder under G.S.
105-131.1(b) exceed the combined adjusted bases, determined in accordance with G.S.
105-131.3, of the shareholder in the stock and indebtedness of the S Corporation.
…." SECTION 1.1.(b) This section is effective for taxable years beginning on or after January 1, 2025.
"§ 105-153.5A.
*S595-v-1* General Assembly Of North Carolina Session 2025 "§ 105-153.5A.
– The provisions of this section apply only to individuals, estates, and trusts." *S595-v-2* General Assembly Of North Carolina Session 2025 SECTION 1.2.(b) G.S.
– The provisions of this section apply only to individuals, estates, and trusts." SECTION 1.2.(b) G.S.
(7) The amount of the taxpayer's excess business loss, as defined under the provisions of section 461(l) of the Code, shall be fully allowed as a State net operating loss." SECTION 1.2.(c) Subsection (a) of this section is effective when this Part becomes law and applies retroactively to taxable years beginning on or after January 1, 2022.
(7) The amount of the taxpayer's excess business loss, as defined under the provisions of section 461(l) of the Code, shall be fully allowed as a State net operating loss." SECTION 1.2.(c) Subsection (a) of this section is effective when the Part becomes law and applies retroactively to taxable years beginning on or after January 1, 2022.
The remainder of this section is effective when this Part becomes law.
The remainder of this section is effective when the Part becomes law.
105-153.6 are apportioned between the estate or trust and the beneficiaries based on the distributions made during the taxable year." SECTION 1.3.(b) This section is effective for taxable years beginning on or after January 1, 2025.
105-153.6 are apportioned between the estate or trust and the beneficiaries based on the distributions made during the taxable year." Page 2 Senate Bill 595-First Edition General Assembly Of North Carolina Session 2025 SECTION 1.3.(b) This section is effective for taxable years beginning on or after January 1, 2025.
105-153.3(15) reads as rewritten:
"(15) Resident.
– Either of the individuals listed below.
A resident who removes from the State during a taxable year is considered a resident until the resident has both established a definite domicile elsewhere and abandoned any domicile in this State.
The fact of marriage does not raise any presumption as to domicile or residence.
A resident individual is either of the following:
a.
An individual who is domiciled in this State at any time during the taxable year or who resides in this State during the taxable year for other than a temporary or transitory purpose.
In the absence of convincing proof to the contrary, an individual who is present within the State for more than 183 days during the taxable year is presumed to be a resident, but the b.
An individual who maintains a place of abode within the State and spends more than 183 days, including partial days, of the taxable year within the State.
The absence of an individual from the State for more than 183 days raises no presumption that the individual is not a resident.
A resident who removes from the State during a taxable year is considered a resident until he has both established a definite domicile elsewhere and abandoned anydomicile in this State.
The fact of marriage does not raise any presumption as to domicile or residence." SECTION 1.5.
G.S.
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Page 2 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 … (c) Monthly.
… (c) Monthly.
The employer also must paythe withheld State taxes by the date set under the Code for depositing or paying federal employment taxes attributable to the same wages.
The employer also must paythe withheld State income taxes by the date set under the Code for depositing or paying federal employment taxes attributable to the same wages.
(2) If an employer's paydayfalls on a Saturday, Sunday, Monday, or Tuesday, the withheld taxes must be paid on or before the following Friday.
Senate Bill 595-First Edition Page 3 General Assembly Of North Carolina Session 2025 (2) If an employer's paydayfalls on a Saturday, Sunday, Monday, or Tuesday, the withheld taxes must be paid on or before the following Friday.
(3) If any of the three weekdays following the close of a semiweekly period is a legal holiday, the employer has an additional business day for each day that is a legal holiday by which to pay the withheld taxes.
(3) If any of the three weekdays following the close of a semiweekly period is a legal holiday, the employer has an additional day for each day that is a legal holiday by which to pay the withheld taxes.
… (f) The Secretary may close a taxpayer's withholding account if the taxpayer files no withholding returns or files returns showing no State income taxes withheld for a period of 18 months." SECTION 1.5.(a) G.S.
… (f) The Secretary may close a taxpayer's withholding account if the taxpayer files no withholding returns or files returns showing no withholding of State income taxes for a period of 18 months." SECTION 1.6.
105-130.34A, as recodified and amended by Section 9.1(a) of S.L.
2025-4, reads as rewritten:
"§ 105-130.34A.
Credit for certain real property donations.
… (b) Definitions.
– The following definitions apply in this section:
(1) Allocated credit.
– A requested credit minus the reduction required under subsection (h) (i) of this section.
… (9) Total allocated credits.
– Total requested credits less any reduction required under subsection (h) (i) of this section and G.S.
105-153.11(l).G.S.
105-153.11(m).
… (h) Ceiling;
Use;
Allocation.
– The amount of total allocated credits to taxpayers under this section and G.S.
105-153.11 for a taxable 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, Senate Bill 595-Second Edition Page 3 General Assembly Of North Carolina Session 2025 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 this subsection.subsection (i) of this section.
…." SECTION 1.5.(b) G.S.
105-153.11, as amended by Section 9.1(c) of S.L.
2025-4, reads as rewritten:
"§ 105-153.11.
Credit for certain real property donations.
… (b) Definitions.
– The following definitions apply in this section:
(1) Allocated credit.
– A requested credit minus the reduction required under subsection (l) (m) of this section.
… (10) Total allocated credits.
– Total requested credits less any reduction required under subsection (l) (m) of this section and G.S.
105-130.34A(h).G.S.
105-130.34A(i).
… (h) Cap.
– The allocated credit may not exceed the amount of the tax against which it is claimed 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.individual.
… (l) Ceiling;
Use;
Allocation.
– The amount of total allocated credits under this section and G.S.
105-130.34A for a taxable 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 this subsection.subsection (m) of this section.
…." SECTION 1.6.
G.S.
105-153.5(b) reads as rewritten:
"(b) Other Deductions.
– In calculating North Carolina taxable income, a taxpayer may deduct from the taxpayer's adjusted gross income any of the following items that are included in the taxpayer's adjusted gross income:
… (17) For taxable year 2024, the amount of an eligible timber casualty loss that is equal to the fair market value of the timberland after the casualty loss subtracted from the fair market value of the timberland before the loss, less any amount received, directly or indirectly, related to the eligible timber casualty loss, including insurance payments, tax credits, tax deductions, disaster payments, grants, or relief funding.
The eligible timber casualty loss mustbedeterminedbyreferencetoasingle,identifiablepropertythathasbeen damaged or destroyed in accordance with section 165 of the Code.
The taxpayer may elect to take the deduction in the taxable year 2023 by filing an amended return within the statute of limitations for obtaining a refund.
No deduction is allowed under this subdivision if another person claimed the eligible timber casualty loss for the same timberland, or if the eligible timber casualty loss was excluded from the taxpayer's adjusted gross income.
For purposes of this subdivision, an "eligible timber casualty loss" is a timber casualty loss that meets all of the following conditions:
a.
It occurred between September 24, 2024, and October 31, 2024, as the result of damage or destruction caused by Hurricane Helene in a Page 4 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 countythat qualified for individual and public assistance under FEMA 4827 DR federal major disaster declaration as of September 28, 2024.
b.
It is attributable to at least 20 but no more than 2,000 acres of timberland in this State that are owned by the taxpayer." SECTION 1.7.(a) Section 13.1(a) of S.L.
2024-51 reads as rewritten:
"SECTION 13.1.(a) Interest Waiver for Certain State Taxes.
– Notwithstanding G.S.
105-241.21(b), the Secretaryof Revenue shall waive the accrual of interest from September 25, 2024, through May 1, 2025, September 25, 2025, on an underpayment of tax imposed on a franchise, corporate income, or individual income tax return, including a partnership and estate and trust tax return, due on September 25, 2024, through May 1, 2025, September 25, 2025, for a taxpayer that resides or is located in a county identified in Section 4.1(b) of this act.
The relief from accrual of interest includes interest imposed pursuant to G.S.
105-163.15 and G.S.
105-163.41 for underpayment of estimated income tax." SECTION 1.7.(b) Section 13.1(c) of S.L.
2024-51 reads as rewritten:
"SECTION 13.1.(c) Withholding Taxes Interest Waiver.
– Notwithstanding G.S.
105-241.21(b) and excluding taxpayers under G.S.
105-163.6(d), the Secretary of Revenue shall waivetheaccrual of interest as describedin this subsectionforanunderpayment ofwithheld taxes by a taxpayer located in a county described in Section 4.1(b) of this act:
(1) For an underpayment of tax due on a quarterly return for as follows:
a.
For the third calendar quarter of 2024, the amount of interest accrued from October 31, 2024, through November 30, 2024, September 25, 2025, so long as the payment is made on or before November 30, 2024.September 25, 2025.
b.
For the fourth calendar quarter of 2024, the amount of interest accrued from January 31, 2024, through September 25, 2025, so long as the payment is made on or before September 25, 2025.
c.
For the first calendar quarter of 2025, the amount of interest accrued from April 30, 2025, through September 25, 2025, so long as the payment is made on or before September 25, 2025.
d.
Forthesecondcalendarquarterof2025,theamountofinterestaccrued from July 31, 2025, through September 25, 2025, so long as the payment is made on or before September 25, 2025.
…." SECTION 1.8.
Senate Bill 595-Second Edition Page 5 General Assembly Of North Carolina Session 2025 (6) Federal partnership adjustment.
(6) Federal partnership adjustment.
– A beneficiary of an estate or nongrantor trust or an owner in a partnership or pass-through entity, where the estate, partnership, pass-through entity, or nongrantor trust holds, either itself or through another indirect partner, a direct interest in a partnership or pass-through entitysubject to a final federal partnership adjustment.
– A beneficiary of an estate or trust or an owner in a partnership or pass-through entity, where the estate, partnership, pass-through Page 4 Senate Bill 595-First Edition General Assembly Of North Carolina Session 2025 entity, or trust holds, either itself or through another indirect partner, a direct interest, in a partnership or pass-through entity subject to a final federal partnership adjustment.
(13) Tiered partner.
(13) Tieredpartner.– Anestate,partnership,SCorporation,ortrustthatis apartner in a partnership subject to a federal partnership adjustment.
– An estate, partnership, S Corporation, or nongrantor trust that is a partner in a partnership subject to a federal partnership adjustment.
Page 6 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 a.
a.
(1) Reporting and payment of tax.
Senate Bill 595-First Edition Page 5 General Assembly Of North Carolina Session 2025 (1) Reporting and payment of tax.
No later than six months after the final federal partnership adjustment, the audited partnership must notify each of its tiered partners of the tiered partner's distributive share of the final federal partnership adjustment, including any information necessary for the tiered partner to properly file a State income tax return.
The information must be in the form prescribed by the Secretary.
c.
105-153.6,reportedto Senate Bill 595-Second Edition Page 7 General Assembly Of North Carolina Session 2025 direct corporate partners subject to tax under this Article, apportion and allocate the adjustments as provided under G.S.
105-153.6,reportedto direct corporate partners subject to tax under this Article, apportion and allocate the adjustments as provided under G.S.
105-153.6,reportedto nonresident individual direct partners and nonresident grantor trust direct partners subject to tax under this Article, apportion and allocate such adjustments as provided under G.S.
105-153.6,reportedto nonresident individual direct partners and estate and trust direct partners subject to tax under this Article, apportion and allocate such adjustments as provided under G.S.
105-153.6,reportedto resident individual direct partners and resident grantor trust direct partners subject to tax under this Article, multiply that amount by the tax rate under G.S.
105-153.6,reportedto resident direct partners subject to tax under this Article, multiplythat amount by the tax rate under G.S.
For purposes of this sub-sub-subdivision, an audited partnership may deduct from each resident individual direct partner's and resident grantor trust direct partner's distributive share the amount of theresidentindividualdirectpartner'sandresident grantortrust direct partner's share of distributive income not attributable to the State from the partnership to the extent the resident individual direct partner's and resident grantor trust direct partner's share of distributive income not attributable to the State was included in the partnership's taxable income in another state or the District of Columbia and was subject to an entity-level tax levied onthe aggregate distributive share of the partnership's income allocable to one or more of its partners.
For purposes of this sub-sub-subdivision, an audited partnership may deduct from each resident direct partner's distributive share the amount of the resident direct partner's share of distributive income not attributable to the State from the partnership to the extent the resident direct partner's share of distributive income not attributable to the State was included in the partnership's taxable income in another state or the District of Columbia and was subject to an entity-level tax levied on the aggregate distributive share of the partnership's income allocable to one or more of its partners.
5.
Page 6 Senate Bill 595-First Edition General Assembly Of North Carolina Session 2025 5.
If the tax debt is not paid to the Secretary within 60 days of the date the notice of collection is mailed to the audited partnership, the Secretary may assess the partners of the audited partnership for the partners' distributive share of the tax debt by sending the partners a notice of proposed assessment in Page 8 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 accordance with G.S.
If the tax debt is not paid to the Secretary within 60 days of the date the notice of collection is mailed to the audited partnership, the Secretary may assess the partners of the audited partnership for the partners' distributive share of the tax debt by sending the partners a notice of proposed assessment in accordance with G.S.
The Secretary is authorized to establish procedures and interim time periods for the reports and payments required by tiered partners and their owners or partners and for making the election under this subsection.
The tiered partners or their owners must make required reports and payments no later than 90 days after the time for filing and furnishing statements to tiered partners and their owners or beneficiaries as established under section 6226 of the Code and the regulations thereunder.
The Secretary is authorized to establish procedures and interim time periods for the reports and payments required bytieredpartners andtheir ownersor beneficiaries and formaking the election under this subsection.
105-241.9 for tax due if a partnership or tiered partner fails to timely make any report or payment required by this section for any reason.
105-241.9 for tax due, if a partnership or tiered partner fails to timely make any report or payment required by this section for any reason.
A federal determination is final when the determination is not subject to administrative or judicial review.
Senate Bill 595-First Edition Page 7 General Assembly Of North Carolina Session 2025 A federal determination is final when the determination is not subject to administrative or judicial review.
105-153.6, is increased as a result of a final federal partnership Senate Bill 595-Second Edition Page 9 General Assembly Of North Carolina Session 2025 adjustment, as defined in G.S.
105-153.6, is increased as a result of a final federal partnership adjustment, as defined in G.S.
… (7) Final Federal Partnership Adjustment.
… Page 8 Senate Bill 595-First Edition General Assembly Of North Carolina Session 2025 (7) Final Federal Partnership Adjustment.
If there is a final federal partnership adjustment and the taxpayer does not file the return within the Page 10 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 required time, the period for proposing an assessment of any tax due is six years after the date the Secretary received the final report of the final federal partnership adjustment." SECTION 2.(g) This Part is effective for taxable years beginning on or after January 1, 2025, and applies to federal partnership adjustments that become final on or after that date.
If there is a final federal partnership adjustment and the taxpayer does not file the return within the required time, the period for proposing an assessment of any tax due is six years after the date the Secretary received the final report of the final federal partnership adjustment." SECTION 2.(g) This Part is effective for taxable years beginning on or after January 1, 2025, and applies to federal partnership adjustments that become final on or after that date.
7 PART III.
PART III.
"(259) Streamlined Agreement.
Senate Bill 595-First Edition Page 9 General Assembly Of North Carolina Session 2025 "(259) Streamlined Agreement.
Senate Bill 595-Second Edition Page 11 General Assembly Of North Carolina Session 2025 (3) Each location from where a retail dealer that is a delivery seller or a remote seller receives or stores non-tax-paid vapor products for delivery sales if the location is a location other than the location described in subdivision (2) of this subsection." SECTION 4.2.
(3) Each location from where a retail dealer that is a delivery seller or a remote seller receives or stores non-tax-paid vapor products for delivery sales if the location is a location other than the location described in subdivision (2) of this subsection." SECTION 4.2.
105-241.22.by the last day of the month following the quarter in which the motor fuel or alternative fuel was used by the motor carrier." SECTION 4.3.(b) This section becomes effective July 1, 2025, and applies to taxes due on or after that date.
105-241.22.by the last day of the month following the quarter in which the motor fuel or alternative fuel was used by the motor carrier." Page 10 Senate Bill 595-First Edition General Assembly Of North Carolina Session 2025 SECTION 4.3.(b) This section becomes effective July 1, 2025, and applies to taxes due on or after that date.
– A motor fuel chemically equivalent to diesel fuel that is manufactured from organic feedstocks and meets American Society for Testing and Materials Specification D975, "Standard Specification for Diesel Fuel." …." SECTION 4.4.(b) G.S.
– A motor fuel chemically equivalent to petroleum diesel that is manufactured from organic feedstocks using a hydrogenation process.
Renewable diesel meets ASTM D975 specifications for diesel fuel.
…." SECTION 4.4.(b) G.S.
Page 12 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 d.
d.
A person who owns tax-paid motor fuel as it enters the terminal transfersystematalocationotherthananapprovedterminalasdefined by 26 C.F.R.
A purchaser of tax-paid motor fuel who introduces the respective tax-paid motor fuel into the terminal transfer system at a location other than an IRS-registered terminal.
§ 48.4081-1(b)." SECTION 4.5.(b) G.S.
f.
A person who owns tax-paid motor fuel at the time it is placed in the terminal transfer system at a location other than an IRS-registered terminal." SECTION 4.5.(b) G.S.
– When filing a return, a licensed supplier who is the position holder may take a credit for tax-paid motor fuel in the terminal system.transfer system if either of the following applies:
– When filing a return, a licensed supplier who is the position holder may take a credit for tax-paid motor fuel in the terminal system.transfer system if any of the following apply:
(1) The supplier is the position holder.
(1) The supplier is a position holder.
(2) The supplier is the person who owns tax-paid motor fuel as it enters the terminal transfer system at a location other than an approved terminal as defined by 26 C.F.R.
(2) The supplier is the original purchaser of tax-paid motor fuel that is placed in the terminal transfer system at a location other than an IRS-registered terminal.
§ 48.4081-1(b)." SECTION 4.5.(c) G.S.
(3) The supplier owns tax-paid motor fuel at the time it is placed in the terminal transfer system at a location other than an IRS-registered terminal." SECTION 4.5.(c) This section is effective July 1, 2025.
105-449.72 reads as rewritten:
"§ 105-449.72.
Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds.
(a) Initial Bond.
– An applicant for a license as a refiner, a terminal operator, a supplier, an importer, a blender, a permissive supplier, or a distributor must file with the Secretary a bond or an irrevocable letter of credit.
A bond or an irrevocable letter of credit must be conditioned upon compliance with the requirements of this Article, be payable to the State, and be in the form required by the Secretary.
The amount of the bond or irrevocable letter of credit is determined as follows:
(1) For an applicant for a license as any of the following, the amount is two million dollars ($2,000,000):
a.
A refiner.
b.
A terminal operator.
c.
A supplier that is a position holder or a person that receives motor fuel pursuant to a two-party exchange.
d.
A bonded importer.
e.
A permissive supplier.
f.
A supplier who owns tax-paid motor fuel as it enters the terminal transfersystematalocationotherthananapprovedterminalasdefined by 26 C.F.R.
§ 48.4081-1(b).
…." SECTION 4.5.(d) This section is effective July 1, 2025.
If the Secretary determines that an exporter has ceased operations as an exporterin thisStateforone year, theSecretarymaycancel theexporter's license by sending a notice of cancellation in accordance with G.S.
If the Secretary determines that an exporter is no longer operating in this State, and the exporter has failed to comply with G.S.
105-449.76(b1)." SECTION 4.6.(b) G.S.
105-449.75, the Secretary may cancel the exporter license and send notice of the cancellation in accordance with G.S.
105-449.76(b1)." Senate Bill 595-First Edition Page 11 General Assembly Of North Carolina Session 2025 SECTION 4.6.(b) G.S.
If the licensee's request does not include a proposed effective date of cancellation, the license is cancelled 15 days after the Department Senate Bill 595-Second Edition Page 13 General Assembly Of North Carolina Session 2025 receives the written request.
If the licensee's request does not include a proposed effective date of cancellation, the license is cancelled 15 days after the Department receives the written request.
Gross wagering revenue includes the cash value of any bonuses or promotional credits when returned to an interactive sports wagering operator in the form of a deposit or sports wager." SECTION 4.11.(a) G.S.
Gross wagering revenue includes the cash value of any bonuses or Page 12 Senate Bill 595-First Edition General Assembly Of North Carolina Session 2025 promotional credits when returned to an interactive sports wagering operator in the form of a deposit or sports wager." SECTION 4.11.
105-113.4 reads as rewritten:
"§ 105-113.4.
Definitions.
The following definitions apply in this Article:
… Page 14 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 (10b) Smokeless tobacco.
– Any finely cut, ground, powdered, or leaf tobacco, or other product containing tobacco, that is intended to be placed in the oral or nasal cavity or otherwise consumed without being combusted.
The term includes snuff.
(10d) Snuff.
– A tobacco product consisting of finely cut, ground, or powdered tobacco that is not intended to be smoked.
…." SECTION 4.11.(b) G.S.
105-113.36A(a) reads as rewritten:
"(a) Tax Imposed.
– An excise tax is levied on the sale, use, consumption, handling, or distribution of tobacco products at the following rates:
… (2a) On snuff, excluding other smokeless tobacco, the rate of forty cents (40¢) per ounce and a proportionate rate on all fractional parts of an ounce.
The tax shall be computed based on the net weight as listed by the manufacturer on the package in accordance with federal law.
…." SECTION 4.11.(c) This section becomes effective July 1, 2025, and applies to sales or purchases occurring on or after that date.
SECTION 4.12.
PART V.
6 PART V.
Senate Bill 595-Second Edition Page 15 General Assembly Of North Carolina Session 2025 (29) Taxpayer.
(29) Taxpayer.
– If a taxpayer files a frivolous return under Part 2 of Article 4 of this Chapter, the Secretary shall assess a penalty in the amount of up to five hundred dollars ($500.00).
– If a taxpayer files a frivolous return under Part 2 of Article 4 of this Chapter, the Secretary shall assess a penalty in the amount Senate Bill 595-First Edition Page 13 General Assembly Of North Carolina Session 2025 of up to five hundred dollars ($500.00).
G.S.
105-251.2 reads as rewritten:
"§ 105-251.2.
Compliance informational returns.
… (c1) Interactive Sports Wagering Operator.
– An interactive sports wagering operator licensed by the North Carolina State Lottery Commission to engage in sports wagering in this State must give information to the Secretary when the Secretary requests the information.
The Secretary may not request the information more than once per month.
For purposes of this subsection, the term "interactive sports wagering operator" has the same meaning as defined in Page 16 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 G.S.
18C-901.
The Secretary may request an interactive sports wagering operator provide the following information on a return or a report:
(1) A registered player's name, tax identification number, address, and any other information that identifies a registered player.
(2) The amount of wagers placed by the registered player.
(3) The outcome of wagers placed by the registered player.
(4) The amount of winnings paid to the registered player.
(5) Any other information pertaining to the registered player in possession of the interactive sports wagering operator that the Secretary deems necessary to determine the registered player's compliance with this Chapter.
(c2) North Carolina State Lottery Commission.
– The North Carolina State Lottery Commission must give information to the Secretarywhen the Secretary requests the information.
The Secretary may not request the information more than once per month.
For purposes of this subsection, the term "lottery game" has the same meaning as defined in G.S.
18C-103 and the term "account holder" is a person that has established an account with the North Carolina State Lottery for the purpose of playing lottery games.
The Secretary may request the North Carolina State Lottery Commission provide the following information on a return or report:
(1) The name, tax identification number, address, and any other information that identifies an account holder.
(2) The amount of winnings paid to the account holder as prizes from lottery games.
(3) Any other information pertaining to the account holder in possession of the North Carolina State Lottery Commission that the Secretary deems necessary to determine the account holder's compliance with this Chapter.
…." SECTION 5.5.
PROPERTY TAX CHANGES SECTION 6.1.
PROPERTY TAX CHANGES SECTION 6.(a) G.S.
G.S.
– For purposes of this section, the term "real property" includes land, tombs, vaults, monuments, and mausoleums, and the term "burial" includes entombment." SECTION 6.2.(a) A tax levied by a taxing unit which is then deemed by the governing bodyof the taxing unit, via resolution, to be an improperlycollected fire tax is deemed anillegaltaxforpurposes ofG.S.
– For purposes of this section, the term "real property" includes land, tombs, vaults, monuments, and mausoleums, and the term "burial" includes entombment." SECTION 6.(b) Except as otherwise provided, this Part is effective when this act becomes law.
105-381.Ataxdeemedtobeillegalunderthissectionislimited to the properties or area indicated in the resolution as affected by the levy of said illegal tax and to the tax years indicated in the resolution in which the illegal tax was levied.
Notwithstanding G.S.
105-380 and the time limitations for refunds under G.S.
105-381(a)(3), a taxpayer that paid a tax deemed illegal under this section may seek a refund of said taxes under G.S.
105-381(a) by submitting a written request for refund of the taxes to the governing body of the taxing unit at Senate Bill 595-Second Edition Page 17 General Assembly Of North Carolina Session 2025 any time within 10 years after said tax first became due or within six months from the date of payment of such tax, whichever is the later date.
SECTION 6.2.(b) This section is effective when it becomes law and expires July 1, 2026.
SECTION 6.3.
Article 12 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105-274.1.
Prohibition on double taxation.
A taxing unit may assess tax imposed by this Subchapter on each property only once per tax year.
Nothing in this section prevents a taxing unit from correcting an abstract as provided in this Subchapter." SECTION 6.4.
Except as otherwise provided, this Part is effective when this act becomes law.
… (3b) Peer-to-peer vehicle sharing provider.
Page 14 Senate Bill 595-First Edition General Assembly Of North Carolina Session 2025 … (3b) Peer-to-peer vehicle sharing provider.
– A person or entity that operates, facilitates, or administers a peer-to-peer vehicle sharing program as defined in G.S.
– As defined in G.S.
Page 18 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 (2) A peer-to-peer vehicle sharing provider.
(2) A peer-to-peer vehicle sharing provider.
When a limited possession commitment is sold to another retailer, the seller of the limited possession commitment should provide to the purchaser of the limited possession commitment the documentation showing that the service contract and applicable sales taxes were separately stated at the time the limited possession commitment went into effect effect, and the new retailer must retain the information to support an allocation for tax computed on the gross receipts subject to highway use tax.
When a limited possession commitment is sold to another retailer, the seller of the limited possession commitment should provide to the purchaser of the limited possession Senate Bill 595-First Edition Page 15 General Assembly Of North Carolina Session 2025 commitment the documentation showing that the service contract and applicable sales taxes were separately stated at the time the limited possession commitment went into effect effect, and the new retailer must retain the information to support an allocation for tax computed on the gross receipts subject to highway use tax.
In conducting an audit of Senate Bill 595-Second Edition Page 19 General Assembly Of North Carolina Session 2025 a retailer under this section, the Secretary may audit any sales of motor vehicles made by the retailer." SECTION 7.2.(a) G.S.
In conducting an audit of a retailer under this section, the Secretary may audit any sales of motor vehicles made by the retailer." SECTION 7.2.(a) G.S.
(2) Vehicle.
Page 16 Senate Bill 595-First Edition General Assembly Of North Carolina Session 2025 (2) Vehicle.
Page 20 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 b.
b.
– A regional public transportation authority or a regional transportation authoritycreated pursuant to Article 26or Article 27 of Chapter 160A of the General Statutes.
– A regional public transportation authority or a regional transportation authoritycreated pursuant to Article 26or Article 27of Chapter 160A of the General Statutes.
The systems may include oneormoreofthe following:
The systems may include Senate Bill 595-First Edition Page 17 General Assembly Of North Carolina Session 2025 oneormoreofthe following:
– A tax levied by an Authority under this Article shall be collected by the Authority but shall otherwise be administered in the same manner as the optional gross receipts Senate Bill 595-Second Edition Page 21 General Assembly Of North Carolina Session 2025 tax levied by under G.S.
– A tax levied by an Authority under this Article shall be collected by the Authority but shall otherwise be administered in the same manner as the optional gross receipts tax levied by under G.S.
The board of trustees of an Authority may exercise any power the Secretary of Revenue or a board of county commissioners may exercise in collecting local sales and use taxes." SECTION 7.3.
The board of trustees of an Authority may exercise any power the Secretary of Revenue or a board of county commissioners may exercise in collecting local sales and use taxes." SECTION 7.3.(a) G.S.
G.S.
(2) Peer-to-peer vehicle sharing.
Page 18 Senate Bill 595-First Edition General Assembly Of North Carolina Session 2025 (2) Peer-to-peer vehicle sharing.
– The authorized use of a shared vehicle for financial consideration by an individual other than the shared vehicle owner through a peer-to-peer vehicle sharing program.
– The authorized use of a shared vehicle by an individual other than the shared vehicle owner through a peer-to-peer vehicle sharing program.
– A commercial business platform that connects shared vehicle owners with drivers to enable the sharing of vehicles for financial consideration.peer-to-peer vehicle sharing.
– A business platform that connects shared registered vehicle owners that have not made an election under G.S.
105-187.5 with drivers to enable the sharing of vehicles for financial consideration.
– A vehicle that is available for sharingthrough a peer-to-peer vehicle sharing program.sharing.
– A vehicle that is available for sharingthrough a peer-to-peer vehicle sharing program.
– The registered owner of a shared vehicle that is made available for sharing through a peer-to-peer vehicle sharing program.vehicle, or a person or entity designated by the registered owner, who has not made an election under G.S.
– The registered owner of a shared vehicle that is made available for sharing through a peer-to-peer vehicle sharing program.
105-187.5.
(6) Vehicle Peer-to-peer vehicle sharing provider.
…." SECTION 7.4.
– The A person or entity that operates, facilitates, or administers the provision of personal vehicle sharing through a peer-to-peer vehicle sharing program." SECTION 7.3.(b) G.S.
20-280.17 reads as rewritten:
"§ 20-280.17.
Airport operators.
An airport operator may (i) charge peer-to-peer vehicle sharing programs providers a reasonable fee for the use of the airport's facility, (ii) require an identifying decal be displayed on all shared vehicles that operate on airport property, (iii) require the purchase and use of equipment or establish other appropriate mechanisms for monitoring and auditing compliance, including having a peer-to-peer vehicle sharing program provider provide data for purposes of monitoring and auditing compliance, and (iv) designate a location where shared vehicles may stage on the airport operator's facility." SECTION 7.4.
CORPORATE AND FRANCHISE TAX CHANGES SECTION 8.1.
EFFECTIVE DATE SECTION 8.
G.S.
105-114.1(d) reads as rewritten:
"(d) No Double Inclusion.
– If a corporation is required to include a percentage of a noncorporate limited liability company's assets in its tax bases base under this Article pursuant to subsection (b) of this section, its investment in the noncorporate limited liability company is not included in its computation of net worth base under G.S.
105-122(b)." SECTION 8.2.(a) G.S.
105-122(d2) reads as rewritten:
"(d2) Tax Rate.
– For a C Corporation, as defined in G.S.
105-130.2, the tax rate is one dollar and fifty cents ($1.50) per one thousand dollars ($1,000) of its tax base with a minimum of two hundred dollars ($200.00) and a maximum of five hundred dollars ($500.00) for the first one million dollars ($1,000,000) of the corporation's its tax base as determined under subsection (d) of this section.
base.
For an S Corporation, as defined in G.S.
105-130.2, the tax rate is two hundred dollars ($200.00) for the first one million dollars ($1,000,000) of the corporation's its tax base as determined under subsection (d) of this section and one dollar and fifty cents ($1.50) per one thousand dollars ($1,000) of its tax base that exceeds one million dollars ($1,000,000).
In no event may the tax imposed by this section be less than two hundred dollars ($200.00).For Page 22 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 purposes of this subsection, a corporation's tax base is determined under subsection (d) of this section." SECTION 8.2.(b) G.S.
105-120.2(b) reads as rewritten:
"(b) Tax Rate.
– Every corporation taxed under this section shall annually pay to the Secretary of Revenue, at the time the return is due, a franchise or privilege tax at the rate of one dollar and fifty cents ($1.50) per one thousand dollars ($1,000) of its tax base with a maximum offivehundreddollars($500.00)forthefirstonemilliondollars($1,000,000)ofthecorporation's tax base as determined under subsection (a) of this section, set forth in G.S.
105-122(d2), but in no case shall the tax be more than one hundred fifty thousand dollars ($150,000) nor less than two hundred dollars ($200.00)." SECTION 8.3.
G.S.
105-131.1(b) reads as rewritten:
"(b) Except with respect to a taxed S Corporation, each Each shareholder's pro rata share of an S Corporation's income attributable to the State and each resident shareholder's pro rata share of income not attributable to the State, shall be taken into account by the shareholder in the manner and subject to the adjustments provided in Parts 2 and 3 of this Article and section 1366 of the Code and shall be subject to the tax levied under Parts 2 and 3 of this Article." SECTION 8.4.(a) G.S.
105-122(b) reads as rewritten:
"(b) Determination of Net Worth.
– A corporation taxed under this section shall determine the total amount of its net worth on the basis of the books and records of the corporation as of the close of its income year.
The net worth of a corporation is its total assets without regard to the deduction for accumulated depreciation, depletion, or amortization less its total liabilities, computed in accordance with generally accepted accounting principles as of the end of the corporation's taxable year.
If the corporation does not maintain its books and records in accordance with generally accepted accounting principles, then its net worth is computed in accordance with the accounting method used by the entity for federal tax purposes.
A corporation's net worth is subject to the following adjustments:
… (9) A deduction for any investment, whether direct or indirect, in an insurance company subject to tax under Article 8B of this Chapter and any investment, whether direct or indirect, in an insurance company that would be subject to such tax if it engaged in business in this State.
The deduction afforded under this subdivision only applies if the corporation owns, directly or indirectly, more than eightypercent (80%) of the outstanding voting stock, votingcapital interests, or ownership interests in the insurance company." SECTION 8.4.(b) This section is effective retroactively for taxable years beginning on or after January 1, 2019, and applicable to the calculation of franchise tax reported on the 2018 and later corporate income tax returns.
SECTION 8.5.
Except as otherwise provided, this Part is effective when this act becomes law.
PART IX.
ADMINISTRATIVE CHANGES TO THE VAPOR PRODUCTS REGISTRY SECTION 9.(a) G.S.
14-313(h) reads as rewritten:
"(h) Fines and Civil Penalties.
– The following penalties shall apply to violations of the certification requirements for consumable products and vapor products required by Part 3 of Article 4 of Chapter 143B of the General Statutes:
(1) Retailer, distributor, or wholesaler fines.
– A retailer, distributor, or wholesaler who offers for sale a consumable product or vapor product intendedforultimateretailsaleinthisStatethatisnotincludedinthedirectory is subject to a warning with a mandatory reinspection of the retailer within 30 days of the violation of Part 3 of Article 4 of Chapter 143B of the General Statutes.
[The following applies:]The following provisions apply:
Senate Bill 595-Second Edition Page 23 General Assembly Of North Carolina Session 2025 a.
For a second violation of this type within a 12-month period, the fine shall beat least five hundreddollars ($500.00)but not morethanseven hundred fifty dollars ($750.00) and, if licensed, the licensee's license shall be suspended for 30 days.
b.
For a third or subsequent violation of this type within a 12-month period, the fine shall be at least one thousand dollars ($1,000) but not more than one thousand five hundred dollars ($1,500) and, if licensed, the licensee's license shall be revoked.
c.
Upon a second or subsequent violation of this type, consumable products or vapor products that are not on the directory as required by G.S.
143B-245.12, and are possessed by a retailer, distributor, or wholesaler, shall be subject to seizure, forfeiture, and destruction.
The cost of such seizure, forfeiture, and destruction shall be borne by the person from whom the products are confiscated, except that no products may be seized from a consumer who has made a bona fide purchase of such product.
The Secretary ALE Division may store and dispose of the seized products as appropriate, in accordance with federal, State, and local laws pertainingto storage and disposal of such products.
…." SECTION 9.(b) G.S.
143B-245.10 reads as rewritten:
"§ 143B-245.10.
Definitions.
The following definitions apply throughout this Part:
(1) ALE Division.
– As defined in G.S.
18B-101.
(1a) Alternative nicotine product.
– As defined in G.S.
14-313(a)(1).
(2) Consumable product.
– As defined in G.S.
14-313(a)(1a).
(3) Distribute.
– As defined in G.S.
14-313(a)(1b).
(4) FDA.
– As defined in G.S.
14-313(a)(1c).
(5) Secretary.
– The Secretary of the Department of Revenue.
(6) Timely Filed Premarket Tobacco Product Application.
– As defined in G.S.
14-313(a)(3c).
(7) Tobacco product.
– As defined in G.S.
14-313(a)(4).
(8) Vapor product.
– As defined in G.S.
14-313(a)(5)." SECTION 9.(c) G.S.
143B-245.15 reads as rewritten:
"§ 143B-245.15.
Compliance.
(a) Unannounced Compliance Check.
– Each retailer, distributor, and wholesaler that sells or distributes consumable products or vapor products in this State shall be subject to unannounced compliance checks by the Secretary or its designee, which may include State and local law enforcement officials, ALE Division for purposes of enforcing this Part.
Unannounced follow-up compliance checks of all noncompliant retailers, distributors, and wholesalers shall be conducted within 30 days after any violation of this Part.
[The following applies:]The following provisions apply with respect to this section:
(1) Anypersonwhoobservesaviolationdescribedin G.S.
143B-245.13mayalert the Secretary ALE Division of such the violation, and the Secretary ALE Division shall cause an unannounced compliance check to occur with respect to the person alleged to be in violation.
(2) The Secretary ALE Division shall publish the results of all compliance checks at least annually and shall make the results available to the public on request.
(3) The ALE Division shall report to the Secretary any violation of this Chapter for which civil penalties are authorized and regardless of whether criminal charges have been filed.
Page 24 Senate Bill 595-Second Edition General Assembly Of North Carolina Session 2025 (4) Anyproducts identified for sale that are not on the registryin compliance with the provisions of this Chapter may be subject to seizure, forfeiture, and destruction in accordance with G.S.
14-313(h)(1)c.
…." SECTION 9.(d) G.S.
143B-245.16 reads as rewritten:
"§ 143B-245.16.
Rules;
use of fees;
report.
(a) Rules.
– The Secretary shall adopt rules for the implementation and enforcement of this Part.
(b) Use of Fees and Penalties.
Fees.
– The fees received under this Part and the penalties collected under G.S.
14-313(h) by the Department of Revenue shall be used by the Department of Revenue exclusively for processing the certifications, certifications and operating and maintaining the directory, and enforcement directory of this Part.
(b1) Use of Penalties.
– The penalties collected under G.S.
14-313(h) shall be remitted to the Civil Penalty and Forfeiture Fund in accordance with G.S.
115C-457.2.
(c) Report.
– Beginning on January 31, 2026, and annually thereafter, the Secretary shall provide a report to the legislature regarding the status of the directory, manufacturers and products included in the directory, revenue and expenditures related to administration of this section [Article], and enforcement activities undertaken pursuant to this section [Article], including the number of stores that have been inspected and the results from such inspections.Article." SECTION 9.(e) G.S.
143B-218 reads as rewritten:
"§ 143B-218.
Department of Revenue – duties.
It shall be is the duty of the Department to collect and account for the State's tax funds, to insure uniformity of administration of the tax laws and regulations, to conduct research on revenue matters, and to exercise general and specific supervision over the valuation and taxation of property throughout the State.State, and to perform other non-tax-related functions as enacted by the General Assembly." SECTION 9.(f) G.S.
143B-219 reads as rewritten:
"§ 143B-219.
Department of Revenue – functions.
(a) The functions of the Department of Revenue shall comprise, except as otherwise expressly provided by the Executive Organization Act of 1973 or by the Constitution of North Carolina, all executive functions of the State in relation to revenue collection, tax research, tax settlement, and property tax supervision including those prescribed powers, duties duties, and functions enumerated in Article 16 of Chapter 143A of the General Statutes of this State.Statutes.
The Department of Revenue may also perform other non-tax-related functions as enacted by the General Assembly.
(b) All functions, powers, duties, and obligations heretofore vested in any agency enumerated in Article 16 of Chapter 143A of the General Statutes are hereby transferred to and vested in the Department of Revenue, except as otherwise provided by the Executive Organization Act of 1973.
They shall include, by way of extension and not of limitation, the functions of:
(1) The Commissioner Secretary and Department of Revenue,Revenue.
(2) The Department of Tax Research, andResearch.
(3) The State Board of Assessment." SECTION 9.(g) This Part is effective when it becomes law.
PART X.
TAX FORECLOSURE CHANGES SECTION 10.(a) G.S.
1-339.1(a) reads as rewritten:
"(a) A judicial sale is a sale of property made pursuant to an order of a judge or clerk in an action or proceeding in the superior or district court, including a sale pursuant to an order made in an action in court to foreclose a mortgage or deed of trust, but is not Senate Bill 595-Second Edition Page 25 General Assembly Of North Carolina Session 2025 … (5) A tax foreclosure sale, but for the purposes of federal law, nothing herein shall be construed to mean that a tax foreclosure sale under G.S.
105-374 is a non-judicial sale, or …." SECTION 10.(b) G.S.
160A-233(c) reads as rewritten:
"(c) Assessment liens may be foreclosed under any procedure prescribed by law for the foreclosure of property tax liens, except that lien sales and lien sale certificates shall not be required, and foreclosure maybe begun at anytime after 30 days after the due date.
The city shall not be entitled to a deficiency judgment in an action to foreclose an assessment lien.
The lien of special assessments shall be inferior to all prior and subsequent liens for State, local, and federal State and local taxes, and superior to all other liens." SECTION 10.(c) G.S.
153A-200(c) reads as rewritten:
"(c) A county may foreclose assessment liens under any procedure provided by law for the foreclosure of property tax liens, except that (i) lien sales and lien sale certificates are not requiredand (ii)foreclosuremaybebegunatanytimeafter30days aftertheduedate.Thecounty is not entitled to a deficiency judgment in an action to foreclose an assessment lien.
The lien of special assessments is inferior to all prior and subsequent liens for State, local, and federal State and local taxes, and superior to all other liens." SECTION 10.(d) Subsections (b) and (c) of this section become effective October 1, 2025.
The remainder of this Part is effective when it becomes law.
PART XI.
EFFECTIVE DATE SECTION 11.
Page 26 Senate Bill 595-Second Edition
Senate Bill 595-First Edition Page 19
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Action History

  1. Signed by Gov. 7/2/2026

  2. Ch. SL 2026-31

  3. Pres. To Gov. 6/26/2026

  4. Ratified

  5. Conf Report Adopted 3rd

  6. Ordered Enrolled

  7. Conf Report #CCS2 Adopted

  8. Conf Report Adopted 2nd

  9. Conf Report Passed 2nd

  10. Placed On Cal For 06/23/2026

  11. Withdrawn From Com

  12. Conf Com #2 Reported

  13. Placed On Cal For 06/18/2026

  14. Conf Com #2 Reported

  15. Ruled Material

  16. Cal Pursuant Rule 44(d)

  17. Placed On Cal For 06/23/2026

  18. Conf Rept Withdrawn

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

  20. Conf Rpt Withdrawn

  21. Conf Com Reported

  22. Conf Com Reported

  23. Ruled Material

  24. Cal Pursuant Rule 44(d)

  25. Placed On Cal For 06/02/2026

  26. Placed On Cal For 06/02/2026

  27. Conferees Changed

  28. Conf Com Appointed

  29. Conf Com Appointed

  30. Withdrawn From Com

  31. Placed on Today's Calendar

  32. Failed Concur In H Com Sub

  33. Passed 3rd Reading

  34. Special Message Sent To Senate

  35. Special Message Received For Concurrence in H Com Sub

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

  37. Reptd Fav Com Substitute

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

  39. Reptd Fav

  40. Cal Pursuant Rule 36(b)

  41. Added to Calendar

  42. Passed 2nd Reading

  43. Passed 3rd Reading

  44. Special Message Sent To House

  45. Special Message Received From Senate

  46. Passed 1st Reading

  47. Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House

  48. Passed 2nd Reading

  49. Reptd Fav

  50. Reptd Fav Com Substitute

  51. Com Substitute Adopted

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

  53. Withdrawn From Com

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

  55. Passed 1st Reading

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

  57. Filed

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 177 not signed on · 36 voted No

Sponsors (1)

Co-sponsors (1)

Not signed on (177)

177 members have not signed on to this bill.

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"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

R2 Ruled Mat'l C RPT Adoption

Passed 99 Yea · 11 Nay · 9 Other
Party YeaNayPresentNot Voting
Democratic 311102
Unaffiliated 6001
Republican 60006
Total 971109
% of votes cast 83%9%0%8%
How each member voted (117)
Member Party Vote
CharlesSmith — Yea
vonHaefen — Yea
Campbell — Yea
Reeder — Yea
JohnLowery — Not Voting
C. Smith — Yea
F. Jackson — Yea
Abe Jones Democratic Nay
Aisha O. Dew Democratic Not Voting
Allen Buansi Democratic Yea
Allison A. Dahle Democratic Nay
Amanda P. Cook Democratic Nay
Amber M. Baker Democratic Yea
Amos L. Quick, III Democratic Yea
B. Ray Jeffers Democratic Nay
Becky Carney Democratic Yea
Beth Helfrich Democratic Yea
Brandon Lofton Democratic Yea
Brian Turner Democratic Yea
Bryan Cohn Democratic Yea
Carolyn G. Logan Democratic Yea
Cynthia Ball Democratic Yea
Dante Pittman Democratic Yea
Deb Butler Democratic Yea
Eric Ager Democratic Not Voting
Garland E. Pierce Democratic Yea
Gloristine Brown Democratic Nay
James Roberson Democratic Yea
Jordan Lopez Democratic Nay
Julia Greenfield Democratic Yea
Kanika Brown Democratic Yea
Laura Budd Democratic Yea
Lindsey Prather Democratic Yea
Marcia Morey Democratic Nay
Maria Cervania Democratic Yea
Mary Belk Democratic Yea
Mike Colvin Democratic Yea
Monika Johnson-Hostler Democratic Yea
Phil Rubin Democratic Nay
Pricey Harrison Democratic Yea
Renée A. Price Democratic Yea
Robert T. Reives, II Democratic Yea
Rodney D. Pierce Democratic Yea
Sarah Crawford Democratic Nay
Shelly Willingham Democratic Yea
Terry M. Brown Jr. Democratic Yea
Tim Longest Democratic Yea
Tracy Clark Democratic Yea
Vernetta Alston Democratic Nay
Ya Liu Democratic Yea
Zack Hawkins Democratic Nay
A. Reece Pyrtle, Jr. Republican Yea
Allen Chesser Republican Yea
Anna Ferguson Republican Yea
Ben T. Moss, Jr. Republican Not Voting
Bill Ward Republican Yea
Blair Eddins Republican Yea
Brenden H. Jones Republican Yea
Brian Biggs Republican Yea
Brian Echevarria Republican Yea
Celeste C. Cairns Republican Yea
Charles W. Miller Republican Yea
Chris Humphrey Republican Yea
Cody Huneycutt Republican Yea
David Willis Republican Yea
Dean Arp Republican Not Voting
Dennis Riddell Republican Yea
Destin Hall Republican Not Voting
Diane Wheatley Republican Yea
Donna McDowell White Republican Yea
Donnie Loftis Republican Yea
Donny Lambeth Republican Yea
Dudley Greene Republican Yea
Edward C. Goodwin Republican Yea
Erin Paré Republican Yea
Frank Iler Republican Yea
Harry Warren Republican Yea
Heather H. Rhyne Republican Yea
Howard Penny, Jr. Republican Yea
Hugh Blackwell Republican Yea
Jay Adams Republican Yea
Jeff Zenger Republican Yea
Jeffrey C. McNeely Republican Yea
Jennifer Balkcom Republican Yea
Jerry "Alan" Branson Republican Yea
Jimmy Dixon Republican Yea
John A. Torbett Republican Yea
John M. Blust Republican Yea
John R. Bell, IV Republican Yea
John Sauls Republican Not Voting
Jonathan L. Almond Republican Yea
Joseph Pike Republican Yea
Julia C. Howard Republican Yea
Karl E. Gillespie Republican Yea
Keith Kidwell Republican Yea
Kelly E. Hastings Republican Not Voting
Kyle Hall Republican Yea
Larry C. Strickland Republican Yea
Larry W. Potts Republican Yea
Mark Brody Republican Yea
Mark Pless Republican Yea
Matthew Winslow Republican Yea
Mike Schietzelt Republican Yea
Mitchell S. Setzer Republican Yea
Neal Jackson Republican Yea
Paul Scott Republican Yea
Phil Shepard Republican Not Voting
Ray Pickett Republican Yea
Sam Watford Republican Yea
Stephen M. Ross Republican Yea
Steve Tyson Republican Yea
Ted Davis, Jr. Republican Yea
Todd Carver Republican Yea
Todd Johnson Republican Yea
Tricia Ann Cotham Republican Yea
William D. Brisson Republican Yea
Wyatt Gable Republican Yea

Official roll call →

Veto Override

Passed 74 Yea · 42 Nay · 4 Other
Party YeaNayPresentNot Voting
Democratic 23101
U 1100
Unaffiliated 161000
Republican 55003
Total 744204
% of votes cast 62%35%0%3%
How each member voted (120)
Member Party Vote
Wray — Yea
Bradford — Yea
Cleveland — Yea
Crutchfield — Yea
Elmore — Yea
Faircloth — Yea
Fontenot — Yea
Lowery — Yea
Mills — Yea
Moore — Yea
Reeder — Yea
Saine — Yea
Sasser — Yea
CarsonSmith — Yea
Sossamon — Yea
Autry — Nay
Clemmons — Nay
Gill — Nay
Harris — Nay
Lucas — Nay
Rudow — Nay
CharlesSmith — Nay
Staton-Williams — Nay
vonHaefen — Nay
F. Jackson — Nay
K. Baker — Yea
Abe Jones Democratic Nay
Allen Buansi Democratic Nay
Allison A. Dahle Democratic Nay
Amber M. Baker Democratic Nay
Amos L. Quick, III Democratic Nay
B. Ray Jeffers Democratic Nay
Becky Carney Democratic Nay
Brandon Lofton Democratic Nay
Carolyn G. Logan Democratic Not Voting
Cecil Brockman Democratic Yea
Cynthia Ball Democratic Nay
Deb Butler Democratic Nay
Eric Ager Democratic Nay
Garland E. Pierce Democratic Nay
Gloristine Brown Democratic Nay
James Roberson Democratic Nay
Joe John Democratic Nay
Kanika Brown Democratic Nay
Laura Budd Democratic Nay
Lindsey Prather Democratic Nay
Marcia Morey Democratic Nay
Maria Cervania Democratic Nay
Mary Belk Democratic Nay
Pricey Harrison Democratic Nay
Renée A. Price Democratic Nay
Robert T. Reives, II Democratic Nay
Sarah Crawford Democratic Nay
Shelly Willingham Democratic Yea
Terence Everitt Democratic Nay
Terry M. Brown Jr. Democratic Nay
Tim Longest Democratic Nay
Vernetta Alston Democratic Nay
Ya Liu Democratic Nay
Zack Hawkins Democratic Nay
A. Reece Pyrtle, Jr. Republican Yea
Allen Chesser Republican Yea
Ben T. Moss, Jr. Republican Yea
Bill Ward Republican Yea
Brenden H. Jones Republican Yea
Brian Biggs Republican Yea
Celeste C. Cairns Republican Yea
Charles W. Miller Republican Yea
Chris Humphrey Republican Yea
David Willis Republican Yea
Dean Arp Republican Yea
Dennis Riddell Republican Yea
Destin Hall Republican Not Voting
Diane Wheatley Republican Yea
Donna McDowell White Republican Yea
Donnie Loftis Republican Yea
Donny Lambeth Republican Yea
Dudley Greene Republican Yea
Edward C. Goodwin Republican Yea
Erin Paré Republican Yea
Frank Iler Republican Yea
Harry Warren Republican Yea
Howard Penny, Jr. Republican Yea
Hugh Blackwell Republican Yea
Jake Johnson Republican Yea
Jay Adams Republican Yea
Jeff Zenger Republican Yea
Jeffrey C. McNeely Republican Yea
Jennifer Balkcom Republican Yea
Jerry "Alan" Branson Republican Yea
Jimmy Dixon Republican Yea
John A. Torbett Republican Yea
John R. Bell, IV Republican Yea
John Sauls Republican Yea
Joseph Pike Republican Yea
Julia C. Howard Republican Not Voting
Karl E. Gillespie Republican Yea
Keith Kidwell Republican Yea
Kelly E. Hastings Republican Yea
Kyle Hall Republican Yea
Larry C. Strickland Republican Yea
Larry W. Potts Republican Yea
Mark Brody Republican Yea
Mark Pless Republican Yea
Matthew Winslow Republican Yea
Mike Clampitt Republican Yea
Mitchell S. Setzer Republican Yea
Neal Jackson Republican Yea
Phil Shepard Republican Yea
Ray Pickett Republican Yea
Sam Watford Republican Yea
Sarah Stevens Republican Yea
Stephen M. Ross Republican Yea
Steve Tyson Republican Yea
Ted Davis, Jr. Republican Yea
Tricia Ann Cotham Republican Yea
W. Ted Alexander Republican Not Voting
William D. Brisson Republican Yea
Carla D. Cunningham U Yea
Nasif Majeed U Nay

Official roll call →

Subjects

taxation transportation
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Frequently asked questions

Who sponsors SB 595?
SB 595 is sponsored by David W. Craven, Jr. (Republican) and Tom McInnis (Republican).
What is the current status of SB 595?
This bill has been enacted into law. Introduced March 25, 2025. Enacted.
Where can I track SB 595?
Track SB 595 free on One Click Politics — get push/email alerts when it moves.

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