H1200 • 2025

Tax-Free Family Essentials Act.

Taxes

Passed Legislature

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

Sponsor: Schietzelt, Rhyne, Campbell, Chesser, Adams, Ager, Belk, G. Brown, Butler, Carney, Cervania, Clark, Cohn, Greenfield, Harrison, Helfrich, Johnson, Longest, Lopez, Majeed, McNeely, Moss, Pike, Prather, Pyrtle, Roberson, Ross, Rubin, Strickland, von Haefen, Ward, White, Winslow
Last action: 2026-07-01
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.

Tax-Free Family Essentials Act.

H1200-SMSV-115(CSSVf-52)-v-2 (2026-06-30): Tax-Free Family Essentials Act.

What This Bill Does

H1200-SMSV-115(CSSVf-52)-v-2 (2026-06-30): Tax-Free Family Essentials 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.

H1200-SMSV-115(CSSVf-52)-v-2

None

Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 1200: Tax-Free Family Essentials Act.

2025-2026 General Assembly HOUSE BILL 1200: Tax-Free Family Essentials Act.
Committee: House Finance.
If favorable, re-refer to Rules, Calendar, and Operations of the House Date: June 30, 2026 Introduced by: Reps.
Schietzelt, Rhyne, Campbell, Chesser Prepared by: Trina Griffin Staff Attorney Analysis of: PCS to First Edition H1200-CSSVf-52 Kara McCraw Director *H1200-SMSV-115(CSSVf-52)-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

2026-07-01 Senate
Ref To Com On Rules and Operations of the Senate
2026-07-01 Senate
Passed 1st Reading
2026-07-01 Senate
Regular Message Received From House
2026-07-01 House
Regular Message Sent To Senate
2026-06-30 House
Ordered Engrossed
2026-06-30 House
Passed 3rd Reading
2026-06-30 House
Passed 2nd Reading
2026-06-30 House
Amend Adopted A1
2026-06-30 House
Added to Calendar
2026-06-30 House
Cal Pursuant Rule 36(b)
2026-06-30 House
Reptd Fav
2026-06-30 House
Re-ref Com On Rules, Calendar, and Operations of the House
2026-06-30 House
Reptd Fav Com Substitute
2026-05-05 House
Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
2026-05-05 House
Passed 1st Reading
2026-04-30 House
Filed

Official Summary Text

H1200-SMSV-115(CSSVf-52)-v-2
(2026-06-30): Tax-Free Family Essentials Act.

Current Bill Text

Read the full stored bill text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 3
HOUSE BILL 1200
Committee Substitute Favorable 6/30/26
Third Edition Engrossed 6/30/26

Short Title: Tax-Free Family Essentials Act. (Public)
Sponsors:
Referred to:
May 5, 2026
*H1200-v-3*
A BILL TO BE ENTITLED 1
AN ACT TO EXEMPT DIAPERS, BABY WIPES, AND FEMININE HYGIENE PRODUCTS 2
FROM THE SALES TAX. 3
The General Assembly of North Carolina enacts: 4
SECTION 1.(a) G.S. 105-164.3 reads as rewritten: 5
"§ 105-164.3. Definitions. 6
The following definitions apply in this Article: 7
… 8
(21a) Baby wipes. – Disposable, pre-moistened tissues, towelettes, or wipes that are 9
marketed and labeled by the manufacturer primarily for use on the skin of 10
babies or toddlers excluding items that meet the definition of an 11
"over-the-counter drug." 12
… 13
(88) Feminine hygiene products. – Tampons, panty liners, menstrual cups, pads, 14
and other similar tangible personal property designed for use in connection 15
with the human menstrual cycle but does not include "grooming and hygiene 16
products." 17
… 18
(94) Grooming and hygiene products. – Soaps and cleaning solutions, shampoo, 19
toothpaste, mouthwash, antiperspirants, suntan lotions, and sunscreens, 20
regardless of whether the items meet the definition of "over-the-counter 21
drugs." 22
…." 23
SECTION 1.(b) G.S. 105-164.13 reads as rewritten: 24
"§ 105-164.13. Retail sales and use tax. 25
The sale at retail and the use, storage, or consumption in this State of the following items are 26
specifically exempted from the tax imposed by this Article: 27
… 28
(13d) Sales of diapers or incontinence underpads on prescription by an enrolled 29
State Medicaid provider for use by beneficiaries of the State Medicaid 30
program when the provider is reimbursed by the State Medicaid program or a 31
Medicaid manag ed care organization, as defined in 42 U.S.C. § 32
1396b(m).underpads. 33
… 34
(76) Sales of baby wipes. 35
General Assembly Of North Carolina Session 2025
Page 2 House Bill 1200-Third Edition
(77) Sales of feminine hygiene products." 1
SECTION 2. This act becomes effective April 1, 2027, and applies to sales made on 2
or after that date. 3