H1019 • 2025

Mike Clampitt 1st Responder Tax Fairness Act.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Pyrtle, Miller, Setzer, B. Jones, Ager, Almond, Alston, Arp, Balkcom, Ball, Belk, Bell, Biggs, Blackwell, Branson, G. Brown, K. Brown, T. Brown, Buansi, Budd, Butler, Cairns, Campbell, Carney, Carver, Chesser, Clark, Cohn, Cotham, Crawford, Cunningham, Davis, Dixon, Echevarria, Eddins, Ferguson, Gable, Gillespie, Greene, Greenfield, Harrison, Hastings, Hawkins, Helfrich, Howard, Humphrey, Huneycutt, Iler, F. Jackson, N. Jackson, Jeffers, Johnson, Johnson-Hostler, Kidwell, Liu, Loftis, Lofton, Logan, Longest, Lopez, John Lowery, Majeed, McNeely, Morey, Moss, Penny, G. Pierce, R. Pierce, Pike, Pittman, Potts, Prather, Price, Quick, Reeder, Reives, Rhyne, Riddell, Roberson, Ross, Rubin, Scott, Shepard, Carson Smith, Stevens, Strickland, Turner, Tyson, von Haefen, Ward, Warren, Watford, Wheatley, White, Winslow, Zenger
Last action: 2026-05-18
Official status: Ref To Com On Rules and Operations of the Senate
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Mike Clampitt 1st Responder Tax Fairness Act.

H1019-SMCV-109(e1)-v-4 (2026-04-28): Mike Clampitt 1st Responder Tax Fairness Act.

What This Bill Does

H1019-SMCV-109(e1)-v-4 (2026-04-28): Mike Clampitt 1st Responder Tax Fairness Act.
H1019-SMDF-13(e1)-v-2 (2026-05-12): Mike Clampitt 1st Responder Tax Fairness Act.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

H1019-SMCV-109(e1)-v-4

None

Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 1019: Mike Clampitt 1st Responder Tax Fairness Act.

2025-2026 General Assembly HOUSE BILL 1019: Mike Clampitt 1st Responder Tax Fairness Act.
Committee: House Judiciary 2.
If favorable, re -refer to Finance.
If favorable, re -refer to Rules, Calendar, and Operations of the House Date: April 24, 2026 Introduced by: Reps.

H1019-SMDF-13(e1)-v-2

None

Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 1019: Mike Clampitt 1st Responder Tax Fairness Act.

2025-2026 General Assembly HOUSE BILL 1019: Mike Clampitt 1st Responder Tax Fairness Act.
Committee: House Rules, Calendar, and Operations of the House Date: May 12, 2026 Introduced by: Reps.
Pyrtle, Miller, Setzer, B.
Jones Prepared by: Zoey Howe and Trina Griffin* Staff Attorney Analysis of: First Edition Kara McCraw Director *H1019-SMDF-13(e1)-v-2* Legislative Analysis Division 919-733-2578 This bill analysis was prepared by the nonpartisan legislative staff for the use of legislators in their deliberations and does not constitute an official statement of legislative intent.

Bill History

2026-05-18 Senate
Ref To Com On Rules and Operations of the Senate
2026-05-18 Senate
Passed 1st Reading
2026-05-18 Senate
Regular Message Received From House
2026-05-14 House
Regular Message Sent To Senate
2026-05-13 House
Passed 3rd Reading
2026-05-13 House
Passed 2nd Reading
2026-05-12 House
Placed On Cal For 05/13/2026
2026-05-12 House
Cal Pursuant Rule 36(b)
2026-05-12 House
Reptd Fav
2026-05-12 House
Re-ref Com On Rules, Calendar, and Operations of the House
2026-05-12 House
Reptd Fav
2026-04-28 House
Re-ref Com On Finance
2026-04-28 House
Reptd Fav
2026-04-22 House
Ref to the Com on Judiciary 2, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House
2026-04-22 House
Passed 1st Reading
2026-04-21 House
Filed

Official Summary Text

H1019-SMCV-109(e1)-v-4
(2026-04-28): Mike Clampitt 1st Responder Tax Fairness Act.
H1019-SMDF-13(e1)-v-2
(2026-05-12): Mike Clampitt 1st Responder Tax Fairness Act.

Current Bill Text

Read the full stored 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 TH E EXEMPTION FROM HIG HWAY 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 ladde r 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 be ginning on 20
or after July 1, 2026, and applies to certificates of title issued on or after that date. 21