House Budget Technical Corrections.

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025

SESSION LAW 2025-4
HOUSE BILL 74

*H74-v-6*
AN ACT TO MAKE VARIO US TECHNICAL AND CLA RIFYING CHANGES TO T HE
CURRENT OPERATIONS APPROPRIATIONS ACT OF 2023 AND TO OTHER ACTS.

The General Assembly of North Carolina enacts:

PART I. GENERAL PROVISIONS

EXTEND THE TIME LINE FOR CERTAIN DIRECTED GRANTS TO NON -STATE
ENTITIES
SECTION 1.1.(a) This section applies to any directed grants appropriated as
nonrecurring funds in S.L. 2022-74 for the 2022-2023 fiscal year that (i) remain unexpended as
of the effective date of this section and (ii) are subject to reversion on December 31, 2024, as set
forth in Section 1 of S.L. 2024 -40. Notwithstanding any provision of law to the contrary, the
grants described by this section shall not revert on December 31, 2024, but shall remain available
for expenditure for the purpose for which the funds were appropriated until the earlier of the date
the funds are expended or the date the funds revert pursuant to subsection (b) of this section.
SECTION 1.1.(b) Any funds described in subsection (a) of this section that remain
unexpended as of December 31, 2024, shall revert to the appropriate fund at the end of the
2025-2026 fiscal year.
SECTION 1.1.(c) This section is effective retroactively to December 31, 2024.

PART IA. DISASTER RELIEF RELATED PROVISIONS

NCORR FUNDS TRANSFER CORRECTION
SECTION 1A.1. Section 2B.2(a1) of S.L. 2025-2 reads as rewritten:
"SECTION 2B.2.(a1) Additional Transfer. – The State Controller shall transfer all funds
remaining in the Hurricane Florence Disaster Recovery Fund that remain unexpended
unencumbered as of the date this act becomes law to the Savings Reserve."

AGRICULTURAL DISASTER CROP LOSS PROGRAM CORRECTION
SECTION 1A.2.(a) Section 2D.2(b) of S.L. 2025-2 reads as rewritten:
"SECTION 2D.2.(b) Verification of Loss. – A person seeking financial assistance for losses
of agricultural commodities under the Program shall submit to the Department a Form 578 on
file with the USDA Farm Service Agency or a form provided by the Department for reporting
acreage or plantings of crops or reporting infra structure damage or loss that is not typically
reported on Form 578, along with any other documentation deemed appropriate by the
Department, no later than 45 60 days after this section becomes effective. For nursery crops,
fruit-bearing trees and bushes, and specialty crops where the survival level is not immediately
known, the Department may extend this deadline by an additional 45 60 days, upon written
request by the person received no later than 45 60 days after this subpart becomes effective and
upon approval by the Department. A person receiving assistance under this Program must provide

Page 2 Session Law 2025-4 House Bill 74
a signed affidavit, under penalty of perjury, certifying that each fact of the loss presented by the
person is accurate."
SECTION 1A.2.(b) Section 2D.2(c) of S.L. 2025-2 reads as rewritten:
"SECTION 2D.2.(c) Criteria. – The Department shall administer the financial assistance
program authorized by this subpart in accordance with the following criteria:
…
(2) The Department shall gather all cl aim information, except from those
applicants granted a deadline extension, no later than 45 60 days after this
subpart becomes law. The Department shall, as closely as possible, estimate
the amount of the funds needed to be held in reserve for payments re lated to
losses of nursery, bush, tree, and specialty crops for which losses will not be
fully known or calculated. The Department shall set aside funds as it deems
appropriate based on the estimated percentage of these losses.
…."

LOCAL GOVERNMENT FEMA LOAN REIMBURSEMENT FROM PREVIOUS
DISASTERS
SECTION 1A.3. Units of local governments that received loan funds under Section
1.5(1) of S.L. 2018-138 or Section 1.2(3)a. of S.L. 2019-250 to assist with cashflow management
while awaiting federal reimbursement, may apply to the Department of Public Safety, Office of
Recovery and Resiliency, for forgiveness of any portion, in whole or in part, of the outstanding
principal and interest of each loan received if all of the following conditions apply:
(1) The unit o f local government applied for Public Assistance reimbursement
from the Federal Emergency Management Agency (FEMA) and that
application was denied, in whole or in part.
(2) The unit of local government does not have any active appeals or active
arbitrations for Public Assistance reimbursement from FEMA.
(3) The project worksheet has been closed.

PART II. EDUCATION

REVISE DEADLINE FOR UNC REPORT ON STATE BUDGET ALLOCATIONS AND
POLICIES
SECTION 2.1. G.S. 116-11(9b) reads as rewritten:
"(9b) The Board of Go vernors shall report by February 1 March 1 of each year to
the Joint Legislative Education Oversight Committee, the Senate
Appropriations Committee on Education/Higher Education, the House of
Representatives Appropriations Subcommittee on Education, and the Fiscal
Research Division on the actions and adjustments necessary to its budgetary
policies, regulations, and standards resulting from the Current Operations
Appropriations Act for the administration and operation of The University of
North Carolina and the distribution of State and federal funds to constituent
institutions. The report shall include at least the following information for
each constituent institution:
a. Guidelines related to State salaries of University of North Carolina
employees, including range, median, and mean of faculty salaries at
the institution.
b. Budget allocations and reductions, including for operating expenses
and specific programs.
c. Distribution of additional State allocations for enrollment funding.
d. Use of State funds and budget flexibility.

House Bill 74 Session Law 2025-4 Page 3
e. Availability of federal funds.
f. Tuition and fees.
g. Composition of the student population at the institution, including
headcount enrollment and full -time student enrollment for both
undergraduate and graduate students, and aggregate data on residency
status, median household income, gender, race, and ethnicity.
h. Student retention and graduation rates.
i. Postsecondary educational attainment rate at the institution, including
comparison to statewide data.
j. A comparison to prior fiscal year expenditures and appropriations.
k. The total amount of mandatory student fee revenue collected by
institution and fee type.
l. Any source of student auxiliary revenue that represents greater than
ten percent (10%) of the overall student auxiliary revenue by
institution and revenue type.
m. Any source of sales revenue that represents greater than ten percent
(10%) of the overall sales revenue by institution and sales revenue
type."

UNC BOARD OF GOVERNORS TEMPORARY EMPLOYMENT AUTHORITY
SECTION 2.2.(a) G.S. 126-5(c1)(8) reads as rewritten:
"(8) Employees of The University of North Carolina who are exempt from the
minimum wage and overtime compensation provisions of the Fair Labor
Standards Act, including instructional and research staff, student-oriented
professionals, finance professionals, business office professionals, auditor
professionals, information technology professionals, physicians, dentists,
pilots, and the faculty of the North Carolina School of Science and
Mathematics. Mathematics, and all temporary employees. The Board of
Governors of The University of North Carolina shall have the authority to
establish positions under this subdivision to be exempt from this Chapter
without further review or approval by any other State agency."
SECTION 2.2.(b) This section becomes effective January 1, 2026.

REQUIRE THE OFFICE OF THE STATE FIRE MARSHAL TO MAINTAIN THE
ONLINE REPORTING PORTAL ON THE STORAGE AND DEPLOYMENT OF
AQUEOUS FILM-FORMING FOAMS
SECTION 2.3.(a) G.S. 58-82B-10 reads as rewritten:
"§ 58-82B-10. Duties of Office of the State Fire Marshal.
The Office of the State Fire Marshal (OSFM) shall do all of the following:
…
(2) Assist the North Carolina Collaboratory, established under G.S. 116-255, in
the development of Develop and maintain, with the assistance of the North
Carolina Collaboratory established under G.S. 116-255, an online reporting
portal for fire departments operated, regulated, or managed by one or more
units of State and local government, including those located at or serving
public airports, with the requirements of this Article.
…."
SECTION 2.3.(b) G.S. 116-255(b)(6) reads as rewritten:
"(6) Maintain an online reporting portal, in partnership with Assist the Office of
State Fire Marshal, Marshal in the maintenance of the online reporting portal

Page 4 Session Law 2025-4 House Bill 74
on the storage and deployment of Aqueous Film -Forming Foams (AFFF) as
required by G.S. 58-82B-10."
SECTION 2.3.(c) Subsection (i) of Section 8.10 of S.L. 2021-180 reads as rewritten:
"SECTION 8.10.(i) The Collaboratory, in partnership with the The Office of the State Fire
Marshal (OSFM) (OSFM), in partnership with the Collaboratory and any unit of State and local
government deemed relevant by the Collaboratory, OSFM, shall develop and maintain the online
reporting portal as required by G.S. 58-82B-10, as enacted by subsection (h) of this section, and
G.S. 116-255(b)(6), as enacted by Section 8.8 of this act. The portal shall consist of an online
reporting tool and related database that captures the storage and deployment of Aqueous
Film-Forming Foams (AFFF) by fire departments in the State that are operated, managed, or
overseen by units of local government, including those located at or serving public airports. The
reporting tool shall be easily accessible to firefighters and fire department personnel to upload
the data. The required inventory data shall include, at a minimum, the following:
…."

NORTH CAROLINA COLLABORATORY MAY USE CYANOBACTERIAL ALGAL
BLOOM TREATMENT PILOT PROJECT FUNDS FOR OTHER RESEARCH
PROJECTS
SECTION 2.4. Section 8.18(c) of S.L. 2021-180 reads as rewritten:
"SECTION 8.18.(c) The nonrecurring funds appropriated in this act for the 2021-2022 fiscal
year to the Board of Governors of The University of North Carolina and allocated to the
Collaboratory for the study of a cyanobacterial algal bloom treatment provided in subsection (b)
of this section shall not revert to the General Fund at the end of the 2021 -2022 fiscal year but
shall remain available until expended. If these funds are not fully expended after the
Collaboratory completes the evaluation required by this section, the Collaboratory may in its
discretion use these funds for other research projects related to the study, analysis, and
improvement of surface water quali ty in the S tate, including research projects related to
nutrient-impaired coastal waters."

PART III. HEALTH AND HUMAN SERVICES [RESERVED]

PART IV. AGRICULTURE AND NATURAL AND ECONOMIC RESOURCES

REALLOCATE WATER INFRASTRUCTURE FUNDS
SECTION 4.1.(a) Notwithstanding any provision of S.L. 2023 -134 or the
Committee Report referenced in Section 43.2 of that act to the contrary, three million dollars
($3,000,000) of the funds allocated to the City of Oxford for the Kerr Lake Regional Water
project by Section 12.2(e)(136) of S.L. 2023-134 shall instead be allocated to the South Granville
Water and Sewer Authority for one or more water or wastewater infrastructure projects.
SECTION 4.1.(b) Notwithstanding any provision of S.L. 2023 -134 or the
Committee Report referenced in Section 43.2 of that act to the contrary, seven million dollars
($7,000,000) of the funds allocated to the City of Oxford for the Kerr Lake Regional Water
project by Section 12.2(e)(136) of S.L. 2023-134 shall be transferred to the Office of State Budget
and Management to provide grants to the following local governments and purposes:
(1) Three million dollars ($3,000,000) to Franklin County for an infrastructure
project.
(2) One million dollars ($1,000,000) to Catawba County for a wastewa ter
infrastructure project.
(3) Three million dollars ($3,000,000) to Hertford County for a water or
wastewater infrastructure project.

House Bill 74 Session Law 2025-4 Page 5
SECTION 4.1.(c) Notwithstanding any provision of S.L. 2023-134 or the Committee
Report referenced in Section 43.2 of that act to the contrary, four million dollars ($4,000,000) of
the funds allocated by Section 12.2(e)(139) of S.L. 2023-134 shall be transferred to the Office of
State Budget and Management to provide grants in the following amounts for the following
purposes:
(1) Three million two hundred thousand dollars ($3,200,000) to Stokesdale Fire
District, Inc., a nonprofit corporation, for a new building.
(2) Seven hundred thousand dollars ($700,000) to Rockingham County to be
distributed by the County as fire department grants.
(3) One hundred thousand dollars ($100,000) to the Alamance County Sheriff's
Department for equipment.
SECTION 4.1.(d) Funds provided to the City of Archdale, the City of Asheboro, the
City of Randleman, Randolph County, and the City of Tri nity (local governments) by Section
12.2(e) of S.L. 2023 -134 shall, notwithstanding any provision of law to the contrary, be
transferred to the Office of State Budget and Management to provide grants in the same amounts
to the same local governments for water and wastewater projects.
SECTION 4.1.(e) Notwithstanding any provision of S.L. 2023-134 or the Committee
Report referenced in Section 43.2 of that act to the contrary, funds allocated to the City of
Claremont for the Lyle Creek Sewer project by Section 12.2(e)(39) of S.L. 2023-134 shall instead
be used by the City of Claremont for any regional wastewater infrastructure improvements.

REVISE MEGASITES READINESS PROGRAM
SECTION 4.2. Section 11.11 of S.L. 2022-74, as amended by Section 11.11 of S.L.
2023-134, reads as rewritten:
"SECTION 11.11.(a) Purpose. – It is in the best economic and developmental interests of
the State to support the development of megasites to ensure the State's ongoing competitiveness
for major manufacturing opportunities, including, but not limited to, the aerospace, automotive,
clean energy, food processing, semiconductor, and life science industries. The purpose of this
section is to establish a competitive grant program serving to do the following:
(1) Identify and evaluate up to seven megasites for preferred development and
marketing.
(2) Assist local governments or a partnership of local governments in the
acquisition of a newly identified or existing megasite.
(3) Support local governments or a partnership of local governmen ts to analyze,
plan, install, or upgrade public infrastructure, including publicly owned water,
gas, and sewer systems, transportation infrastructure, and the electrical utility
lines electric infrastructure necessary to meet the needs of prospective
employers for megasites.
(4) Support local governments or a partnership of local governments to fund
on-site preparation, including clearing, grading, or other related expenses for
megasites.
(4a) Support local governments or a partnership of local governments in
conducting due diligence, including, but not limited to, the following: site
characteristics, preliminary engineering reports for water and wastewater
provision to the site, assessments related to road and highway infrastructure
to serve the site, and other assessments as needed.
(5) Facilitate coordination between the economic development entities, the North
Carolina Department of Environmental Quality, and the North Carolina
Department of Transportation to expedite needs related to timely site
development.
…

Page 6 Session Law 2025-4 House Bill 74
"SECTION 11.11.(c) Definitions. – The following definitions apply in this section:
…
(4) Government partnership. – Either (i) a North Carolina nonprofit entity that is
tax exempt under section 501(c)(3) or 501(c) (12) of the Internal Revenue
Code in partnership with one or more local governments or (ii) a group of
local governments.
…
"SECTION 11.11.(d) Allocation. – EDPNC shall allocate monies in the Fund on the
following basis:
…
(2) All other funds appropriated to the Fund for local government grants for the
acquisition of megasites determined pursuant to subdivision (1) of this
subsection. purposes described in subsection (a) of this section. A grant for
the acquisition of a megasite is limited to eighty -five percent (85%) of the
lesser of the property 's purchase price or tax value. The percentage actually
provided in the grant shall be determined by EDPNC based on total
development needs for the megasite, prior investment in the megasite by one
or more local governments, th e ability of one or more local governments to
invest in the megasite, and the ability and level of participation promised by
the local government in exchange for a grant from the Fund. Monies may only
be granted for, and used to acquire, a megasite for which (i) one or more local
governments have a binding option or offer to purchase and (ii) all basic due
diligence must be complete, including, but not limited to, boundary surveys,
title searches, State Historic Preservation Office reviews, and wetlands
delineation.
…
"SECTION 11.11.(f) Agreements Required. – Monies may be disbursed from the Fund
previously appropriated for the Megasite Readiness Program shall be transferred in full to
EDPNC when this act becomes law. Funds subsequently appropriated for the Program shall be
transferred in full to EDPNC once such an act becomes law. EDPNC may use funds only in
accordance with agreements that are (i) entered into between EDPNC and a local government or
a government partnership and (ii) approved by the Economic Investment Committee established
pursuant to G.S. 143B-437.54. The agreement must include all of the performance criteria,
remedies, and other safeguards required to secure the assistance provided to ready the megasite
for a major employer and must require EDPNC to recapture a proportionate amount of assistance
provided under this section for failure by a local government or government partnership to meet
and maintain the megasite for availability for the purposes for which the assistance was provided.
…."

SELECTSITE MODIFICATIONS
SECTION 4.3.(a) Notwithstanding any provision of law to the contrary, funds
transferred to the North Carolina Selectsite Fund by Section 11.12(a) of S.L. 2023 -134 for
purposes consistent with Section 11.12(e)(1) of that act, that remain unspent as of April 1, 2025,
shall not be used for those purposes but shall instead be used for engaging a national site selection
firm through a competitive bid process to produce a report identifying and evaluating up to five
and not less than three selectsites located in a county declared a major disaster by the President
of the United States, on September 28, 2024, under the Stafford Act (P.L. 93 -288) as a result of
Hurricane Helene.
SECTION 4.3.(b) Section 11.12 of S.L. 2023-134 reads as rewritten:
"SECTION 11.12.(a) Funds appropriated by Section 11.4 of S.L. 2022-74 to the Department
of Commerce (Department) and allocated to the nonprofit corporation with which the

House Bill 74 Session Law 2025-4 Page 7
Department contracts pursuant to G.S. 143B-431.01(b) that remain unspent as of June 30, 2023,
shall be transferred to the North Carolina Selectsite Fund established in subsection (c) of this
section to be used for purposes consistent with subdivision (e)(1) of this section. Of the funds
appropriated from the Economic Development Project Reserve established in Section 2.2 of this
act to the Department to be allocated to the nonprofit corporation with which the Department
contracts pursuant to G.S. 143B-431.01(b), the sum of ten million dollars ($10,000,000) in
nonrecurring funds for the 2024-2025 fiscal year shall be used to support local governments or a
partnership of local governments in conducting due diligence as the activities described in
subdivision subdivisions (b)(2), (b)(3), (b)(4), and (b)(5) of this section.
"SECTION 11.12.(b) Purpose. – It is in the best economic and developmental interests of
the State to support the development of selectsites to ensure the State's ongoing competitiveness
for major manufacturing opportunities, including, but not limited to, the aero space, automotive,
clean energy, food processing, semiconductor, and life science industries. The purpose of this
section is to establish a competitive grant program serving to do the following:
(1) Identify and evaluate up to 15 20 selectsites of less than 1,000 acres for
preferred development and marketing.
(2) Assist local governments or a partnership of local governments in the
acquisition of a newly identified or existing selectsite.
(3) Support local governments or a partnership of local government s to analyze,
plan, install, or upgrade public infrastructure, including publicly owned water,
gas, and sewer systems; transportation infrastructure; and the electrical utility
lines electric infrastructure necessary to meet the needs of prospective
employers for selectsites.
(4) Support local governments or a partnership of local governments to fund
on-site preparation, including clearing, grading, or other related expenses for
selectsites.
(5) Support local governments or a partnership of local government s in
conducting due diligence, including, but not limited to, the following: site
characteristics, preliminary engineering reports for water and wastewater
provision to the site, assessments related to road and highway infrastructure
to serve the site, and other assessments as needed.
(6) Facilitate coordination between the economic development entities and the
North Carolina Department of Environmental Quality and the North Carolina
Department of Transportation to expedite needs related to timely site
development.
…
"SECTION 11.12.(d) Definitions. – The definitions in Section 11.11(c) of S.L. 2022 -74
apply in this section. For purposes of this section, a "selectsite" is a parcel of contiguous property
consisting of less than 1,000 acres that is viable for industrial development and listed in the report
pursuant to subsection (h) (e) of this section. For purposes of this section, "Fund" is the North
Carolina Selectsite Fund.
"SECTION 11.12.(e) Allocation. – EDPNC shall allocate monies in the Fund on the
following basis:
(1) Unspent funds transferred pursuant to subsection (a) of this section shall be
used for engaging a national site selection firm through a competitive bid
process to produce a report identifying and evaluating 15 selectsites for
preferred development and marketing, of which seven must be less than 500
acres and of which an additional two must be less than 100 acres.
(2) Funds appropriated to the Fund for local government grants shall be allocated
for the purposes outlined in subdivisions (b)(2), (b)(3), (b)(4), and (b)(5) of
this section for selectsites determined pursuant to subdivision (1) of this

Page 8 Session Law 2025-4 House Bill 74
subsection. subsection or through a similar selectsite site selection process
authorized by the General Assembly . EDPNC shall prioritize local
government grants that have the greatest potential to reduce the time for site
readiness and reduce the risk of unforeseen conditions that could affect the
site viability for advanced manufacturing projects. EDPNC shall base the
grant amount on total development needs for the selectsite, prior investment
in the selectsite by one or more local governments, the ability of one or more
local governments to invest in the selectsite, and the ability and level of
participation promised by the local government in exchange for a grant from
the Fund. Monies may only be granted for, and used to acquire, a selectsite
for which (i) one or more local governments have a binding option or offer to
purchase and (ii) all basic due diligence has been completed, including, but
not limited to, boundary surveys, title searches, State Historic Preservation
Office reviews, and wetlands delineation.
…
"SECTION 11.12.(g) Agreements Required. – Monies may be disbursed from the Fund
previously appropriated for the Selectsite Readiness Program shall be transferred in full to
EDPNC when this act becomes law. Funds subsequently appropriated for the Program shall be
transferred in full to EDPNC once such an act becomes law. EDPNC may use funds only in
accordance with agreements entered into between EDPNC and a local government or a
government partnership. The agreement must include all of the performance criteria, remedies,
and other safeguards required to secure the assistance provided to ready the selectsite for a major
employer and must require EDPNC to recapture a proportionate amount of assistance provided
under this section for failure by a local government or government partnership to meet and
maintain the selectsite for availability for the purposes for which the assistance was provided.
…."

EXTEND TEMPORARY MORATORIUM FOR CERTAIN JDIG REQUIREMENTS
SECTION 4.4. Retroactive to October 25, 2024, Section 4C.13(b) of S.L. 2024 -53
reads as rewritten:
"SECTION 4C.13.(b) This section is effective when it becomes law and expires January
31, 2025.July 31, 2025."

PART V. JUSTICE AND PUBLIC SAFETY

TRANSFER NORTH CAROLINA CENTER FOR MISSING PERSONS TO THE STATE
HIGHWAY PATROL
SECTION 5.1.(a) All functions, powers, duties, and obligations vested in the North
Carolina Center for Missing Persons in the Department of Public Safety are transferred to, vested
in, and consolidated within the State Highway Patrol by a Type I transfer, as defined in
G.S. 143A-6.
SECTION 5.1.(b) Article 17 of Chapter 143B of the General Statutes, as enacted by
S.L. 2024 -57, is amended by adding a new Part 4 to be entitled "North Carolina Center for
Missing Persons."
SECTION 5.1.(c) Subpart B of Part 5 of Article 13 of Chapter 143B of the General
Statutes is recodified as Part 4 of Article 17 of Chapter 143B of the General Statutes, as enacted
by S.L. 2024-57, as follows:
Former Citation Recodified Citation
143B-1010 143B-1760
143B-1011 143B-1761
143B-1012 143B-1762

House Bill 74 Session Law 2025-4 Page 9
143B-1013 143B-1763
143B-1014 143B-1764
143B-1015 143B-1765
143B-1016 143B-1766
143B-1017 143B-1767
143B-1018 143B-1768
143B-1019 143B-1769
143B-1020 143B-1770
143B-1021 143B-1771
143B-1022 143B-1772
143B-1023 143B-1773
SECTION 5.1.(d) Part 4 of Article 17 of Chapter 143B of the General Statutes, as
recodified by subsection (c) of this section, reads as rewritten:
"Part 4. North Carolina Center for Missing Persons.
"§ 143B-1760. North Carolina Center for Missing Persons established.
There is established within the Department of Public Safety State Highway Patrol the North
Carolina Center for Missing Persons, which shall be organized and staffed in accordance with
applicable laws. The purpose of the Center is to serve as a central repo sitory for information
regarding missing persons and missing children, with special emphasis on missing children. The
Center may utilize the Federal Bureau of Investigation/National Crime Information Center's
missing person computerized file (hereinafter r eferred to as FBI/NCIC) through the use of the
Police Information Network in the North Carolina Department of Justice.
…
"§ 143B-1762. Control of the Center.
The Center is under the direction of the Secretary of the Department of Public Safety
Commander of the State Highway Patrol and may be organized and structured in a manner as the
Secretary deems appropriate to ensure that the objectives of the Center are achieved. The
Secretary Commander may employ those Center personnel as the General Assembly may
authorize and provide funding for.
"§ 143B-1763. Secretary Commander to adopt rules.
The Secretary Commander of the S tate Highway Patrol shall adopt rules prescribing all of
the following:
(1) Procedures for accepting and disseminating information maintai ned at the
Center.
(2) The confidentiality of the data and information, including the missing person
report, maintained by the Center.
(3) The proper disposition of all obsolete data, including the missing person
report; provided, data for an individual wh o has reached the age of 18 and
remains missing must be preserved.
(4) Procedures allowing a communication link with the Police Information
Network and the FBI/NCIC's missing person file to ensure compliance with
FBI/NCIC policies.
(5) Forms, including but not limited to a missing person report, considered
necessary for the efficient and proper operation of the Center.
…
"§ 143B-1765. Dissemination of missing persons data by law-enforcement agencies.
…
If the report involves a missing child and the report meets the criteria established in
G.S. 143B-1021(b), G.S. 143B-1771(b), as soon as practicable after receipt of the report, the law
enforcement agency shall notify the Center and the National Center for Missing and Exploited
Children of the relevant data about the missing child.

Page 10 Session Law 2025-4 House Bill 74
…
"§ 143B-1766. Responsibilities of Center.
The Center shall do all of the following:
…
(9) Maintain a directory of existing public and private agencies, groups, and
individuals that provide effective assistance to families in the areas of
prevention of child abduction, location of missing children and missing
persons, and follow -up services to the child or person and family, as
determined by the Secretary of Public Safety. Commander of the State
Highway Patrol.
…
(13) Perform such other activities that the Secretary of Public Safety Commander
of the State Highway Pa trol considers necessary to carry out the intent of its
mandate.
…
"§ 143B-1768. Release of information by Center.
The following may make inquiries of, and receive data or information from, the Center:
…
(4) Any person engaged in bona fide research when approved by the Secretary;
Commander of the State Highway P atrol; provided, no names or addresses
may be supplied to this person.
(5) Any other person authorized by the Secretary of the Department of Public
Safety Commander of the State Highway Patrol pursuant to
G.S. 143B-1013.G.S. 143B-1763.
"§ 143B-1769. Provision of toll -free service; instructions to callers; communication with
law-enforcement agencies.
The Center shall provide a toll-free telephone line for anyone to report the disappearance of
any individual or the sighting of any missing child or missing person. The Center personnel shall
instruct the caller, in the case of a report concerning the disappearance of an individual, of the
requirements contained in G.S. 143B-1014 G.S. 143B-1764 of first having to submit a missing
person report on the individual to the law-enforcement agency having jurisdiction of the area in
which the individual became or is believed to have become missing. Any law -enforcement
agency may retrieve information imparted to the Center by means of this phone line. The Center
shall directly communicate any report of a sighting of a missing person or a missing child to the
law-enforcement agency having jurisdiction in the area of disappearance or sighting.
"§ 143B-1770. Improper release of information; penalty.
Any person working under the supervision of the Director of Victims and Justi ce Services
who knowingly and willfully releases, or authorizes the release of, any data, information, or
records maintained or possessed by the Center to any agency, entity, or person other than as
specifically permitted by Subpart B this Part or in violation of any rule adopted by the Secretary
Commander of the State Highway Patrol is guilty of a Class 2 misdemeanor.
"§ 143B-1771. North Carolina AMBER Alert System established.
(a) There is established within the North Carolina Center for Missi ng Persons the
AMBER Alert System. The purpose of AMBER Alert is to provide a statewide system for the
rapid dissemination of information regarding abducted children.
(b) The AMBER Alert System shall make every effort to disseminate information on
missing children as quickly as possible when all of the following criteria are met:
(1) The child is 17 years of age or younger;younger.
(2) The If abduction is not known or suspected to be by a parent of the child,
unless the child's life is must be suspected to be in imminent danger of serious
injury or death;death.

House Bill 74 Session Law 2025-4 Page 11
(3) The child is believed:believed (i) to have been abducted and (ii) to be in danger
of injury or death.
a. To have been abducted, or
b. To be in danger of injury or death;
(4) The child is not a runaway or voluntarily missing; andmissing.
(5) The abduction has been reported to and investigated by a law enforcement
agency.
If the abduction of the child is known or suspected to be by a parent of the child, the Center,
in its discretion, may disseminate information through the AMBER Alert System if the child is
believed to be in danger of injury or death.
…
(f) The Department of Public Safety, State Highway Patrol, on behalf of the Center, may
accept grants, contributions, devises, and gifts, which shall be kept in a separate fund, which shall
be nonreverting, and shall be used to fund the operations of the Center and the AMBER Alert
System.
"§ 143B-1772. North Carolina Missing Endangered System Silver Alert established.
(a) There is established within the North Carolina Center for Missing Persons the Missing
Endangered System. Silver Alert. The purpose of the Missing Endangered System Silver Alert
is to provide a statewide system for the rapid dissemination of information regarding a missing
person or missing child aged 65 or older who is believed to be suffering from dementia,
Alzheimer's disease, or a cognitive impairment that, in light of the per son's or child's missing
status, requires the person or child to be protected from potential abuse or other physical harm,
neglect, or exploitation. that causes an irreversible deterioration of intellectual faculties that
makes them unable to meet their own needs or to seek help without assistance.
(b) If the Center or a law enforcement agency receives a request that involves a missing
person or missing child as described in subsection (a) of this section, and at the time of receipt
no more than 72 hours hav e passed since the person or child went missing, the Center or law
enforcement agency shall issue an alert providing for rapid dissemination of information
statewide regarding the missing person or missing child. person. The Center or law enforcement
agency shall make every effort to disseminate the information as quickly as possible when the
person's or child's status as missing has been reported to a law enforcement agency.agency,
including procedures for the use of the Wireless Emergency Alert.
(c) The Center and all law enforcement agencies shall adopt guidelines and develop
procedures for issuing an a 90-day alert for missing persons and missing children as described in
subsection (a) of this section and shall provide education a nd training to encourage radio and
television broadcasters to participate in the alert. The guidelines and procedures shall ensure that
specific health information about the missing person or missing child is not made public through
the alert or otherwise.
(d) The Center and all law enforcement agencies shall consult with the Department of
Transportation and develop a procedure for the use of overhead permanent changeable message
signs to provide information on the missing person or missing child meeting the criteria of this
section when information is available that would enable motorists to assist in the recovery of the
missing person or missing child. person. The Center and the Department of Transportation shall
develop guidelines for the content, length, and frequency of any message to be placed on an
overhead permanent changeable message sign.
"§ 143B-1773. North Carolina Blue Alert System established.
…
(c) The Center shall adopt guidelines and develop procedures for the statewide
implementation of the Blue Alert System and shall provide education and training to encourage
radio and television broadcasters to participate in the alert.alert, including procedures for the use
of the Emergency Alert System and the Wireless Emergency Alert.

Page 12 Session Law 2025-4 House Bill 74
…
"§ 143B-1774. North Carolina Missing Endangered Alert established.
(a) There is established within the North Carolina Center for Missing Persons the Missing
Endangered Alert. The purpose of the Missing Endangered Alert is to provide a statewide system
for the rapid diss emination of information regarding a missing person, aged 64 or younger, or
missing child who is believed to be suffering from dementia, Alzheimer's disease, or a cognitive
impairment that causes an irreversible deterioration of intellectual faculties that makes them
unable to meet their own needs or to seek help without assistance and that is not a risk to the
general public.
(b) If the Center receives a request that involves a missing person or missing child as
described in subsection (a) of this section, and at the time of receipt no more than 72 hours have
passed since the person or child went missing, the Center shall issue an alert providing for rapid
dissemination of information statewide regarding the missing person or missing child. The Center
shall make every effort to disseminate the information as quickly as possible when the person 's
or child's status as missing has been reported to a law enforcement agency, including procedures
for the use of the Wireless Emergency Alert.
(c) The Center shall adopt guidelines and develop procedures for issuing a 90 -day alert
for missing persons and missing children as described in subsection (a) of this section and shall
provide education and training to encourage radio and television broadcasters to participate in
the alert. The guidelines and procedures shall ensure that specific health information about the
missing person or missing child is not made public through the alert or otherwise.
(d) The Center shall consult with the Department of Transportation and de velop a
procedure for the use of overhead permanent changeable message signs to provide information
on the missing person or missing child meeting the criteria of this section when information is
available that would enable motorists to assist in the recov ery of the missing person or missing
child. The Center and the Department of Transportation shall develop guidelines for the content,
length, and frequency of any message to be placed on an overhead permanent changeable
message sign.
"§ 143B-1775. North Carolina Ashanti Alert established.
(a) There is established within the North Carolina Center for Missing Persons the Ashanti
Alert. The purpose of the Ashanti Alert is to provide a statewide system for the rapid
dissemination of information regarding a mis sing person over 18 years of age that is suspected
to have been abducted and there is both abductor and vehicle information available.
(b) If the Center receives a request that involves a missing person as described in
subsection (a) of this section, and at the time of receipt no more than 72 hours have passed since
the person went missing, the Center shall issue an alert providing for rapid dissemination of
information statewide regarding the missing person. The Center shall make every effort to
disseminate the information as quickly as possible when the person 's status as missing has been
reported to a law enforcement agency, including procedures for the use of the Emergency Alert
System and the Wireless Emergency Alert.
(c) The Center shall adopt guidelines and develop procedures for issuing a 24-hour alert
for missing persons as described in subsection (a) of this section and shall provide education and
training to encourage radio and television broadcasters to participate in the alert.
(d) The Center sh all consult with the Department of Transportation and develop a
procedure for the use of overhead permanent changeable message signs to provide information
on the missing person or missing child meeting the criteria of this section when information is
available that would enable motorists to assist in the recovery of the missing person or missing
child. The Center and the Department of Transportation shall develop guidelines for the content,
length, and frequency of any message to be placed on an overhead p ermanent changeable
message sign.
"§ 143B-1776. North Carolina Missing – Weather Alert established.

House Bill 74 Session Law 2025-4 Page 13
(a) There is established within the North Carolina Center for Missing Persons the Missing
– Weather Alert. The purpose of the Missing – Weather Alert is to provide a statewide system
for the rapid dissemination of information regarding a missing person or child that is missing
during times of extreme heat or cold and is not in a vehicle, or immediately following a significant
weather event.
(b) If the Center receives a request that involves a missing person as described in
subsection (a) of this section, and at the time of receipt no more than 72 hours have passed since
the person went missing, the Center shall issue an alert providing for rapid dissemination of
information statewide regarding the missing person. The Center shall make every effort to
disseminate the information as quickly as possible, including procedures for the use of the
Wireless Emergency Alert.
(c) The Center shall adopt guidelines and de velop procedures for issuing a 30 -day alert
for missing persons as described in subsection (a) of this section and shall provide education and
training to encourage radio and television broadcasters to participate in the alert."
SECTION 5.1.(e) The State Highway Patrol shall adopt rules, or amendments to
rules, consistent with the provisions of this section. The State Highway Patrol may use the
procedure set forth in G.S. 150B-21.1 to adopt or amend any rules as required under this section.

CLARIFICATION ON SAFE SURRENDER OF INFANTS
SECTION 5.4.(a) G.S. 14-318.2 reads as rewritten:
"§ 14-318.2. Child abuse a misdemeanor.
(a) Any parent of a child less than 16 years of age, or any other person providing care to
or supervision of such child, who inflicts physical injury, or who allows physical injury to be
inflicted, or who creates or allows to be created a substantial risk of physical injury, upon or to
such child by other than accidental means is guilty of the Class A1 misdemeanor of child abuse.
(b) The Class A1 misdemeanor of child abuse is an offense additional to other civil and
criminal provisions and is not intended to repeal or preclude any other sanctions or remedies.
(c) A parent who abandons an infant less than seven 30 days of age pursuant to
G.S. 14-322.3 shall not be prosecuted under this section for any acts or omissions related to the
care of that infant."
SECTION 5.4.(b) G.S. 14-318.4(c) reads as rewritten:
"(c) Abandonment of an infant less than seven 30 days of age pursuant to G.S. 14-322.3
may be treated as a mitigating factor in sentencing for a conviction under this section involving
that infant."

PART VI. GENERAL GOVERNMENT

VARIOUS DIRECTED GRANT REVISIONS
SECTION 6.1. Section 6.1(a) of S.L. 2024-1, as amended by Section 2E.1(a) of S.L.
2024-57, reads as rewritten:
"SECTION 6.1.(a) Notwithstanding any provision of S.L. 2023 -134 or the Committee
Report referenced in Section 43.2 of that act to the contrary, the following directed grants to be
allocated by the Offic e of State Budget and Management – Special Appropriations for the
2023-2024 fiscal year are amended as follows:
…
(2) The directed grant to the Banner American Legion Auxiliary Unit #109, Inc.,
in the sum of one hundred twenty -five thousand dollars ($125,0 00) in
nonrecurring funds for the 2023-2024 fiscal year shall instead not be provided
to Banner Post 109, Incorporated.Incorporated, but shall be provided to
Banner American Legion Auxiliary Unit #109, Inc., as provided in S.L.
2023-134.

Page 14 Session Law 2025-4 House Bill 74
…
(37) Budgeted re ceipts from the ARPA Temporary Savings Fund to provide
additional funds to Wake Forest Institute for Regenerative Medicine in the
sum of five million dollars ($5,000,000) in nonrecurring funds for each fiscal
year of the 2023 -2025 fiscal biennium shall instead not be provided to
RegenMed Development Organization, a 501(c)3 organization.organization
but shall be provided to Wake Forest Institute for Regenerative Medicine as
provided in S.L. 2023-134.
…
(48) The directed grant to Greater Rocky Mount Family Medical Center, Inc., in
the sum of three hundred fifty thousand dollars ($350,000) in nonrecurring
funds for the 2023 -2024 fiscal year to expand dental and behavioral health
services shall instead be provided to the Opportunities Industrial ization
Center, Incorporated, of Rocky Mount.
(49) The directed grant to Open Door Ministries of High Point Foundation, Inc., in
the sum of five hundred thousand dollars ($500,000) in nonrecurring funds for
the 2023-2024 fiscal year shall instead be provided to Open Door Ministries
of High Point, Inc.
(50) The directed grant to the Union County Schools in the sum of eight million
dollars ($8,000,000) in nonrecurring funds for the 2023 -2024 fiscal year for
an athletic facility and related equipment shall not revert on June 30, 2026,
but shall remain available until June 30, 2028.
(51) The directed grant to the Gray 's Creek Ruritan Club 516 in the sum of two
hundred forty-five thousand dollars ($245,000) in nonrecurring funds for the
2023-2024 fiscal year to support its mission of community improvement shall
not be provided to the Gray's Creek Ruritan Club 516 but instead shall be
provided as follows:
a. Sixty-five thousand dollars ($65,000) to the Kidsville News! Literacy
and Education Foundation , Inc., for the Summer Reading, Literacy,
and Education Program.
b. One hundred eighty thousand dollars ($180,000) to the North Carolina
Human Trafficking Commission for the WORTH Court to support
mental health and substance abuse services for human traffic king
survivors in Cumberland County."

UNDERINSURED MOTORIST INSURANCE AMENDMENT EFFECTIVE DATE
TECHNICAL CORRECTION
SECTION 6.2. Section 8 of S.L. 2024-29 is amended by adding a new subsection to
read:
"SECTION 8.(d) Subsection (a) of this section becomes effective July 1, 2025, and applies
to policies issued or renewed on or after that date."

NORTH CAROLINA STATE BAR GRIEVANCE REVIEW COMMITTEE
EXTENSION
SECTION 6.4. Section 27.11 of S.L. 2023-134 reads as rewritten:
"NORTH CAROLINA STATE BAR GRIEVANCE REVIEW COMMITTEE
"SECTION 27.11.(a) Establishment; Composition. – There is created the State Bar Review
Committee (Committee). The Committee shall be composed of seven members as follows:
(1) One member appointed by the President Pro Tempore of the Senate.
(2) One member appointed by the Speaker of the House of Representatives.
(3) One member appointed by the Governor.

House Bill 74 Session Law 2025-4 Page 15
(4) Three members appointed by the Chief Justice of the Supreme Court of North
Carolina, of which one shall be an Associate Justice of the Supreme Court of
North Carolina and one shall be a Judge of the North Carolina Court of
Appeals.
(5) The President of the State Bar serving in that position on the date this section
becomes law, who shall serve until the Committee terminates.Bar or his or her
designee.
…
"SECTION 27.11.(c1) Additional Duties. – In addition to the duties described in subsection
(c) of this section, the Committee may review any other aspect or area of the North Carolina State
Bar the Committee deems concerning, needing improvement, or necessary in fulfilling its duties
under this section.
…
"SECTION 27.11.(e) Report. Expiration. – By April 1, 2024, the Committee shall submit a
report to the Joint Legislative Commission on Governmental Operations containing any
legislative recommendations to address and alleviate the concerns listed in subsection (c) of this
section of the grievance review process. The report shall also contain any potential improvements
and changes in oversight of the N orth Carolina State Bar. The Committee shall expire upon
submitting the report under this subsection.The Committee shall expire on December 31, 2026.
…."

PART VII. STATEWIDE

SCIF GRANT CHANGES
SECTION 7.1.(a) Section 40.8(a) of S.L. 2023-134, as enacted by Section 9.1(a) of
S.L. 2024-1, is amended by adding a new subdivision to read:
"(4) The funding allocated to the City of Charlotte in the sum of seventeen million
five hundred thousand dollars ($17,500,000) for the 2023-2024 fiscal year and
the sum of two million five hundred thousand dollars ($2,500,000) for the
2024-2025 fiscal year shall instead be used to provide grants to the following
entities and purposes:
a. Five million dollars ($5,000,000) to Appalachian State University to
be used for the renovation project at Edwin Duncan Hall.
b. One million five hundred thousand dollars ($1,500,000) to
Appalachian State University to be used for the renovation project at
Wey Hall.
c. Two million five hundred thousand dollars ($2,500,000) to
Appalachian State University to be used for the addition and
renovation project at Peacock Hall , with a total project authorization
increase of two million five hundred thousand dollars ($2,500,00 0)
from the previously authorized amount.
d. Four million one hundred thousand dollars ($4, 100,000) to Wayne
County for a capital project at Rosewood Middle School.
e. Two hundred fifty thousand dollars ($250,000) to The Hudson
Volunteer Fire Department, Inc., to be used for capital improvements
and equipment.
f. Two million dollars ($2,000,000) to North Catawba Fire -Rescue
Department, Inc., to be used for capital improvements and equipment.
g. Three hundred twenty -five thousand dollars ($325,000) to Grace
Chapel Volunteer Fire Department, Inc. , to be used for capital
improvements and equipment.

Page 16 Session Law 2025-4 House Bill 74
h. Two million dollars ($2,000,000) to the City of Lenoir to be used for
Harpers Avenue Area infrastructure improvements.
i. One hundred ten thousand dollars ($110,000) to King's Creek
Volunteer Fire Department, Inc., to be used for capital improvements
and equipment.
j. Two hundred thousand dollars ($200,000) to The Gamewell Volunteer
Fire Department, Inc., to be used for capital improvements and
equipment.
k. Two hundred seventy-five thousand dollars ($275,000) to Caldwell
County to be used for a new ambulance.
l. One hundred forty thousand dollars ($140,000) to Collettsville
Volunteer Fire Department, Inc., to be used for capital improvements
and equipment.
m. Six hundred thousand dollars ($600,000) to Patterson Fire -Rescue
Department, Inc., to be used for capital improvements and equipment.
n. One million dollars ($1,000,000) to the Town of Hudson for
downtown infrastructure improvements."
SECTION 7.1.(b) Section 40.17(a) of S.L. 2021 -180, as enacted by Section 9.1(d)
of S.L. 2021 -189 and amended by Section 18.1 of S.L. 2022 -6, Section 16 of S.L. 2022 -11,
Section 40.2 of S.L. 2022 -74, Section 40.5(n) of S.L. 2023 -134, and Section 9.1(c) of S.L.
2024-1, reads as rewritten:
"SECTION 40.17.(a) Notwithstanding any provision of law or the Committee Report
referenced in Section 43.2 of this act to the contrary, the following grants and funds allocated
from the State Capital and Infrastructure Fund are amended as follows
…
(18) The funds to the Department of Natural and Cultural Resources for Charlotte
Hawkins Brown in the sum of one million dollars ($1,000,000) for the
2021-2022 fiscal year shall be used for the purchase and development of
approximately 100 acres adja cent to the Charlotte Hawkins Brown State
Historic Site in Guilford County to be added to the Historic Site.County.
…
(82) The remaining amount of funding allocated to Clay County in the sum of two
million dollars ($2,000,000) in nonrecurring funds for the 2021-2022 fiscal
year for a new 911 call center may also be used for capital costs and equipment
associated with the construction of a farmers market."

UNC SCHOOL OF THE ARTS BUILDING PURCHASE
SECTION 7.2.(a) Notwithstanding G.S. 143C-5-2 and Article 6 of Chapter 146 of
the General Statutes, there is appropriated from the funds available in the OSBM Flexibility
Funds established in S.L. 2021-180 and described under project code FLEX21 to the University
of North Carolina School of the Arts Foundation the sum of four million five hundred thousand
dollars ($4,500,000) in nonrecurring funds for the 2025 -2026 fiscal year to be used to purchase
certain real property, and improvements thereon, adjacent to the Stevens Center, located at 411
W. 4th Street in Winston-Salem and for a new loading dock.
SECTION 7.2.(b) This section becomes effective July 1, 2025.

WRC/SETZER HATCHERY
SECTION 7.3. Section 40.1(l) of S.L. 2023-134 reads as rewritten:
"SECTION 40.1.( l) For project code WRC23 -1, the Wildlife Resources Commission is
authorized to spend up to thirty-nine forty-six million seven hundred thousand dollars
($39,700,000) ($46,700,000) on the project but shall commit to providing funding of at least

House Bill 74 Session Law 2025-4 Page 17
nineteen million seven hundred thousand dollars ($19,700,000) in non -State funds from the
Commission's endowment endowment, and other available receipts, as a match to the intended
State allocations totaling twenty million dollars ($20,000,000) for the project. The Commission
shall use the endowment funds described in this subsection on the project prior to expending any
State funds."

PART VIII. TRANSPORTATION

BRIDGE NAMING CLARIFICATION
SECTION 8.1. Section 41.7 of S.L. 2023-134 reads as rewritten:
"SECTION 41.7. Notwithstanding any provision of law to the contrary, the Department of
Transportation shall designate as follows:
…
(3) The bridge on U.S. Highway 74 that crosses over the Catawba River at the
Mecklenburg County and Gaston County line and is numbered 350091 by the
Department as the "Representative Dana Bumgardner Bridge."
…."

CLARIFICATION ON USE OF CITY OF CONCORD AIRPORT FUNDS
SECTION 8.2. Notwithstanding any provision of law or the Committee Report
described in Section 43.2 of S.L. 2023 -134 to the contrary, the sum of five million dollars
($5,000,000) in nonrecurring funds for the 2023-2024 fiscal year allocated to the City of Concord
for the Concord-Padgett Regional Airport may be used by the city for any capital improvement
at the airport.

PART IX. FINANCE

VARIOUS CLARIFYING CHANGES TO THE CONSERVATION TAX CREDIT
SECTION 9.1.(a) G.S. 105-130.34, as enacted by Section 15 of S.L. 2024 -32, is
recodified as G.S. 105-130.34A and reads as rewritten:
"§ 105-130.34A. Credit for certain real property donations.
(a) Credit. Credit; Limitation. – Subject to the limitations in this section, a C Corporation
that makes a qualified donation of real property located in North Carolina during the taxable year
that is useful (i) for forestland or farmland preservation, (ii) for fish and wildlife conservation,
(iii) as a buffer to limit land use activities that would restrict, impede, or interfere with military
training, testing, or operations on a military installation or training area or otherwise be
incompatible with the mission of the installation, (iv) for floodplain protection in a county that,
in the five years preceding the donation, was the subject of a Type II or Type III gubernatorial
disaster declaration, as provided in G.S. 166A-19.21, as a result of a natural disaster, (v) for
historic landscape conservation, or (vi) for public trails or access to public trails is allowed a
credit against the tax imposed by this Part equal to twenty-five percent (25%) of the fair market
value of the donated property. qualified donation. The aggregate amount of credit allowed to a
corporation in a taxable year under this section for under this subsection may not exceed five
hundred thousand dollars ($500,000), whether the corporation makes, directly or indirectly as an
owner of a pass -through entity, one or more qualified donations made during the taxable year,
whether made directly or indirectly as an owner of a pass -through entity, may not exceed five
hundred thousand dollars ($500,000). calendar year. The credit may not be taken for the year in
which the qualified donation is made but may be taken for the taxable year beginning during in
the calendar year in which the application for the credit becomes effective as provided in
subsection (a2) (c) of this section.
(a1)(b) Definitions. – The following definitions apply in this section:

Page 18 Session Law 2025-4 House Bill 74
(1) Allocated credit. – A requested credit minus the reduction required under
subsection (h) of this section.
(2) Cap remainder. – The amount that is the difference between the maximum
amount and the amount of prioritized credit requests allowed.
(3) Maximum amount. – The amount set out in subsection (h) of this section that
is the total aggregate amount of all credits allowed to taxpayers under this
section and G.S. 105-153.11 for qualified donations made in a calendar year.
(4) Nonprioritized credit request. – A credit request under this section or
G.S. 105-153.11 that is for a qualified donation for a use other than forestland
or farmland preservation.
(5) Prioritized amount. – The amount set out in subsection (h) of this section that
is for prioritized credit requests.
(6) Prioritized credit request . – A credit requested under this section or
G.S. 105-153.11 that is for a qualified donation for forestland or farmland
preservation.
(7) Qualified Donation. donation. – A qualified donation of real property is a
donation of a qualified real property interest located in North Carolina that
meets all of the following conditions:
(1)a. The real property It is donated in perpetuity for one of the qualifying
following uses listed in subsection (a) of this section and is accepted
in perpetuity for the qualifying use for which the qualified real
property interest is donated.donated:
1. Forestland or farmland preservation.
2. Fish or wildlife conservation.
3. A buffer to limit land use activities that would restrict, impede,
or interfere with military training, testing, or operations on a
military installation or training area or otherwise be
incompatible with the mission of the installation.
4. Floodplain prote ction in a county that, in the five years
preceding the donation, was the subject of a Type II or Type
III gubernatorial disaster declaration, as provided in
G.S. 166A-19.21, as a result of a natural disaster.
5. Historic landscape conservation.
6. Public trails or access to public trails.
(2)b. The person to whom the property It is donated must be to the State, a
local government, or a body that is both organized to receive and
administer lands for conservation purposes and qualified to receive
charitable contributions pursuant to G.S. 105-130.9. Lands required to
be dedicated pursuant to local governmental regulation or ordinance
and dedications made to increase building density levels permitted
under a regulation or ordinance are not eligible for this credit.
(8) Qualified real property interest. – As defined in section 170(h)(2) of the Code.
(9) Total allocated credits. – Total requested credits less any reduction required
under subsection (h) of this section and G.S. 105-153.11(l).
(10) Total r equested credits. – The sum of nonprioritized credit requests and
prioritized credit requests.
(a2)(c) Application. – To claim the credit provided in this section, a corporation A C
Corporation must file an application with the Secretary for the credit. to request the credit allowed
under subsection (a) of this section. The application must be filed on or before April 15 of the
year following the calendar year in which the donation was made. An application is effective for
the year in which it is timely filed. The S ecretary may not accept late applications under this

House Bill 74 Session Law 2025-4 Page 19
subsection. applications. The application must be on a form prescribed by the Secretary and
include any information required by the Secretary demonstrating that the donation has met the
conditions for qualifying to qualify for the credit, including the following items:
(1) A copy of the certification by the Department of Natural and Cultural
Resources that identifies identifying which of the valid public benefits listed
in subdivision (7) of subsection (a1) (b) of this section for which the donated
qualified real property interest is suitable.
(2) A self-contained appraisal report or summary appraisal report as defined in
Standards Rule 2 -2 in the latest edition of the Uniform Standards of
Professional Appraisal Practice as promulgated by the Appraisal Foundation
for the donated property. qualified real property interest. For fee simple
absolute donations of real property, a corporation C Corporation may submit
documentation of the county's appraised value of the donated property,
qualified real property interest, as adjusted by the sales assessment ratio, in
lieu of an appraisal report.
(a3)(d) Substantiation. – A corporation claiming a credit under this section C Corporation
must maintain and make available for inspection by the Secretary any records the Secretary
considers necessary to determine and verify the amount of the credit to which the corporation is
entitled. allowed under subsection (a) of this section. The burden of proving eligibility for the
credit and the amount of the credit rests upon the corporation, taxpayer, and no credit may be
allowed to a corporation taxpayer that fails to maintain adequate re cords or to make them
available for inspection.
(b)(e) Limitation. Cap. – The allocated credit allowed by this section may not exceed the
amount of the tax imposed by this Part 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
corporation.C Corporation.
(c)(f) Carryforward. – Any If the allocated credit exceeds the cap in subsection (e) of this
section, any unused portion of this the allocated credit may be carried forward for the next
succeeding five years.
(d) No Double Benefit. – That portion of a qualifying donation that is the basis for a credit
allowed under this section is not eligible for deduction as a charitable contribution under
G.S. 105-130.9.
(g) Transferability. – An allocated credit allowed under subsection (a) of this section may
not be transferred.
(e)(h) Ceiling; Use; Allocation. – The total aggregate amount of all total allocated credits
allowed to taxpayers under this section and G.S. 105-153.11 for donations made in 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 reserved for credits to taxpayers that have made a qualified
donation of real property for forestland or farmland conservation. If funds reserved for credits
for qualified donations of real property for forestland or farmland conservation remain after
disposition of all timely filed applications for that type of credit, the Secretary shall allocate any
funds remaining to credits for other types of qualified donations under this section. The Secretary
shall, first, fully fund any prorated credits in accordance with subse ction (f) of this section and,
second, if funds remain after fully funding prorated credits, reopen the application period for
credits under this section for which funds have become available. If the Secretary reopens the
application period and notwithstanding the application deadline in subsection (a2) of this section,
the additional applications must be filed with the Secretary on or before October 15 of the year
following the calendar year in which the donation was made. The Secretary may not accept late
additional applications permitted under this subsection. The Secretary's determinations based on
additional applications timely filed in accordance with this subsection are final. a prioritized
amount. If the total requested credits are equal to or less than the maximum amount, the Secretary

Page 20 Session Law 2025-4 House Bill 74
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.
(f)(i) Reduction. – The Secretary shall calculate the total amount of credits claimed from
applications timely filed under subsection (a2) of this section. If the total amount of requested
credits claimed for donations made in a calendar year exceeds this exceed the maximum amount,
the Secretary shall allow a portion of prorate the total requested credits claimed by allocating the
maximum amount in credits in proportion to the size of the credit claimed by each taxpayer. in
accordance with this subsection. If a requested credit claimed under this section is reduced as
provided in this subsection, the Secretary shall notify the corporation C Corporation of the
amount of the reduction of the credit on or before December 31 of the year following the calendar
year in which the qualified donation was made. The Secretary's allocations based on applications
filed under subsection (a2) (c) of this section are fi nal and shall not be adjusted to account for
credits applied for requested but not claimed.reduced under this subsection. The total requested
credits shall be reduced as follows:
(1) If the total requested credits are (i) all prioritized credit requests or (ii) all
nonprioritized credit requests , then the Secretary shall prorate the total
requested credits based on the proportion of each requested credit to the total
requested credits.
(2) If the total requested credits are (i) a combination of prioritized credit requests
and nonprioritized credit requests and (ii) the amount of prioritized credit
requests is equal to or less than the prioritized amount, the Secretary shall first
allow the prioritized credit requests. The Secretary shall then prorate the cap
remainder based on the proportion of each of the remaining requested credits
to the total requested credits less the prioritized amount.
(3) If the total amount of requested credits is (i) a combination of prioritized credit
requests and nonprioritized credit requests and (ii) the amount of prioritized
credit requests is greater than the prioritized amount, the Secretary shall first
prorate the prioritized credit requests based on the proportion of each
prioritized credit request to the prioritized amount . The Secretary shall then
prorate the cap remainder, including the remainder of any prioritized credit
requests, based on the proportion of each of the remaining requested credits
to the total requested credits less the prioritized amount.
(g)(j) Report. – The Department must include in the economic incentives report required by
G.S. 105-256 the following information:
(1) The number of C Corporations that took requested the credit allowed under
this section.subsection (a) of this section.
(2) The total amount of allocated credits claimed by conservation
purpose.identified by public benefit as listed in subdivision (7) of subsection
(b) of this section.
(3) The total amount of credits carried forward.
(4) The total cost to the General Fund of the credits taken.
(5) The total amount of qualified donations."
SECTION 9.1.(b) G.S. 105-130.9(4) reads as rewritten:
"(4) The amount of a contribution for which the taxpayer cl aimed a tax credit
pursuant to G.S. 105-130.34 G.S. 105-130.34A shall not be eligible for a
deduction under this section. The amount of the credit claimed with respect to
the contribution is not, however, required to be added to income under
G.S. 105-130.5(a)(10)."
SECTION 9.1.(c) G.S. 105-153.11, as enacted by Section 15 of S.L. 2024-32, reads
as rewritten:
"§ 105-153.11. Credit for certain real property donations.

House Bill 74 Session Law 2025-4 Page 21
(a) Credit. Credit; Limitation. – Subject to the limitations in this section, an individual or
a pass-through entity that makes a qualified donation of real property located in North Carolina
during the taxable year that is useful (i) for forestland or farmland preservation, (ii) for fish and
wildlife conservation, (iii) as a buffer to limit land use activities that would restrict, impede, or
interfere with military training, testing, or operations on a military installation or training area or
otherwise be incompatible with the mission of the installation, (iv) for floodplain protection in a
county that, in the five years preceding the donation, was the subject of a Type II or Type III
gubernatorial disaster declaration, as provided in G.S. 166A-19.21, as a result of a natural
disaster, (v) for historic landscape conservation, or (vi) for public trails or access to public trails
is allowed a credit against the tax imposed by this Part equal to twenty-five percent (25%) of the
fair market value of the donated property. qualified donation. A pass-through entity must pass
through the credit to its owners as required under subsection ( f) of this section. The amount of
credit allowed to an individual or pass -through entity may not exceed the limitations provided
under subsections (e) and (f) of this section. The credit may not be taken for the year in which
the qualified donation is made but may be taken for the taxable year beginning during in the
calendar year in which the application for the credit becomes effective as provided in subsection
(c) of this section.
(b) Definitions. – The following definitions apply in this section:
(1) Allocated credit. – A requested credit minus the reduction required under
subsection (l) of this section.
(2) Cap remainder. – The amount that is the difference between the maximum
amount and the amount of prioritized credit requests allowed.
(3) Maximum amount. – The amount set out in subsection (l) of this section that
is the total aggregate amount of all credits allowed to taxpayers under this
section and G.S. 105-130.34A for qualified donations made in a calendar year.
(4) Nonprioritized credit request. – A credit request under this section or
G.S. 105-130.34A that is for a qualified donation for a use other than
forestland or farmland preservation.
(5) Pass-through entity. – As defined in G.S. 105-228.90(b)(21).
(6) Prioritized amount. – The amount set out in subsection (l) of this section that
is for prioritized credit requests.
(7) Prioritized credit request. – A credit requested under this section or
G.S. 105-130.34A that is for a qualified donation for forestland or farmland
preservation.
(8) Qualified Donation. donation. – A qualified donation of real property is a
donation of a qualified real property interest located in North Carolina that
meets all of the following conditions:
(1)a. The property It is donated in perpetuity for one of the qualifying
following uses listed in subsection (a) of this section and is accepted
in perpetuity for the qualifying use for which the qualified real
property interest is donated.donated:
1. Forestland or farmland preservation.
2. Fish or wildlife conservation.
3. A buffer to limit land-use activities that would restrict, impede,
or interfere with military training, testing, or operations on a
military installation or training area or otherwise be
incompatible with the mission of the installation.
4. Floodplain protection in a county that, in the five years
preceding the donation, was the subject of a Type II or Type
III gubernatorial disaster declaration, as provided i n
G.S. 166A-19.21, as a result of a natural disaster.

Page 22 Session Law 2025-4 House Bill 74
5. Historic landscape conservation.
6. Public trails or access to public trails.
(2)b. The person to whom the property It is donated must be to the State, a
local government, or a body that is both organized to receive and
administer lands for conservation purposes and qualified to receive
charitable contributions under the Code. Lands required to be
dedicated pursuant to local governmental regulation or ordinance and
dedications made to increase building density levels permitted under a
regulation or ordinance are not eligible for this credit.
(9) Qualified real property interest. – As defined in section 170(h)(2) of the Code.
(10) Total allocated credits. – Total requested credits less any reduction required
under subsection (l) of this section and G.S. 105-130.34A(h).
(11) Taxed pass-through entity. – As defined in G.S. 105-153.3.
(12) Total r equested credits. – The sum of nonprioritized credit requests and
prioritized credit requests.
(c) Application. – To claim a credit allowed under this section, an An individual or a
pass-through entity must file an application with the Secretary for the credit. to request the credit
allowed under subsection (a) of this section. The application must be filed on or before April 15
of the year following the calendar year in which the donation was made. An application is
effective for the year in which it is timely filed. The Secretary may not accept late applications
under this subsection. applications. The application must be on a form prescribed by the Secretary
and include any information required by the Secretary demonstrating that the donation has met
the conditions for qualifying to qualify for the credit, including the following items:
(1) A copy of t he certification by the Department of Natural and Cultural
Resources that identifies identifying which of the valid public benefits listed
in subdivision (8) of subsection (a) (b) of this section for which the donated
qualified real property interest is suitable. The certification for a qualified
donation made by a pass -through entity must be filed by the pass -through
entity.
(2) A self-contained or summary appraisal report as defined in Standards Rule
2-2 in the latest edition of the Uniform Standards of Professional Appraisal
Practice as promulgated by the Appraisal Foundation for the donated property.
qualified real property interest. For fee simple absolute donations of real
property, an individual or pass -through entity may submit documentation of
the county's appraised value of the donated property, qualified real property
interest, as adjusted by the sales assessment ratio, in lieu of an appraisal report.
(d) Substantiation. – An individual or pass -through entity claiming a credit under this
section must maintain and make available for inspection by the Secretary any records the
Secretary considers necessary to determine and verify the amount of the credit to which the
taxpayer is entitled. allowed under subsection (a) of this section. The burden of proving eligibility
for the credit and the amount of the credit rests upon the individual or pass -through entity,
taxpayer, and no credit may be allowed to an individual or pass -through entity a taxpayer that
fails to maintain adequate records or to make them available for inspection.
(e) Limitation for Individuals. – The aggregate amount of allocated credit allowed to an
individual in a taxable year under this section for under subsection (a) of this section may not
exceed two hundred fifty thousand dollars ($250,000), whether the individual makes, directly or
indirectly as an owner of a pass-through entity, one or more qualified donations made during the
taxable year, whether made directly or indirectly as owner of a pass -through entity, may not
exceed two hundred fifty thousand dollars ($250,000). calendar year. In the case of property
owned by a married couple, if both spouses are required to file North Carolina income tax returns,
the credit allowed by under subsection (a) of this section may be claimed only if the spouses file

House Bill 74 Session Law 2025-4 Page 23
a joint return. The aggregate amount of allocated credit allowed to a married couple filing a on
the joint tax return may not exceed five hundred thousand dollars ($500,000). If only one spouse
is required to file a North Carolina income tax return, the allocated credit to that spouse may
claim the credit allowed by this section on a separate return. not e xceed two hundred fifty
thousand dollars ($250,000).
(f) Limitation for Pass-Through Entity. Entities. – The aggregate amount of allocated
credit allowed to a pass-through entity in a taxable year under this section for under subsection
(a) of this section may not exceed five hundred thousand dollars ($500,000), whether the
pass-through entity makes, directly or indirectly as an owner of another pass-through entity, one
or more qualified donations made during the taxable year, whether made directly or indirectly as
owner of another pass-through entity, may not exceed five hundred thousand dollars ($500,000).
Each individual who is an owner of a pass-through entity is allowed as a credit an amount equal
to the owner's allocated share of the credit to which the pass-through entity is eligible under this
subsection, not to exceed two hundred fifty thousand dollars ($250,000). Each corporation that
is an owner of a pass-through entity is allowed as a credit an amount equal to the owner's allocated
share of the credit to which the pass-through entity is eligible under this subsection, not to exceed
five hundred thousand dollars ($500,000). calendar year. The pass -through entity must pass
through to each of its owners the owner 's distributive share of the credit for which the
pass-through entity qualifies, not to exceed the amou nts listed in this subsection. The
pass-through entity may allocate the credit only to an owner that was an owner of the
pass-through entity as of the last day of the calendar year in which the credit was allocated. If an
owner's share of the pass-through entity's credit is limited due to the maximum allowable credit
under this section subsection for a taxable year, the pass -through entity and its owners may not
reallocate the unused credit amo ng the other owners. The maximum allowable credit amounts
are:
(1) Two hundred fifty thousand dollars ($250,000) to an owner who is an
individual.
(2) Five hundred thousand dollars ($500,000) to an owner that is a C Corporation
or a pass-through entity.
(g) Taxed Pass-Through Entity. Entities. – A taxed pass -through entity that engages in
an activity that makes it eligible for a credit under subsection (a) of this section as an entity may
not take the credit at the entity level but must pass through to ea ch of its owners the owner's
distributive share of the credit for which the taxed pass-through entity qualifies. Maximum dollar
limits The maximum allowable credit amounts and other limitations that apply in determining
the amount of credit available to an owner of a pass -through entity apply to the same extent in
determining the amount of a credit for which the taxed pass-through entity qualifies. For purposes
of this subsection, the term "taxed pass-through entity" is as defined in G.S. 105-153.3.
(h) Limitation. Cap. – The allocated credit allowed by this section may not exceed the
amount of the tax imposed by this Part 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
taxpayer.individual or pass-through entity.
(i) Carryforward. – Any If the allocated credit exceeds the cap under subsection (h) of
this section, any unused portion of this the allocated credit may be carried forward for the next
succeeding five years.
(j) No Double Benefit. – That portion of a qualifying donation that is the basis for a credit
allowed under this section is not el igible for deduction as a charitable contribution under
G.S. 105-153.5(a)(2)a.
(k) Transferability. – Except as otherwise provided in this subsection, an allocated credit
allowed under subsection (a) of this section may not be transferred. A taxpayer that is allowed,
but has not used, an allocated credit under subsection (a) of this section may provide through a
will, bequest, or other instrument of transfer that, upon the taxpayer's death, the unused allowable

Page 24 Session Law 2025-4 House Bill 74
credit shall be transferred to a designated be neficiary. If a taxpayer that is allowed, but has not
used, an allocated credit under subsection (a) of this section dies without a will, the unused
allowable credit shall be transferred to the next person who is eligible to receive according to the
rules of intestate succession as described in Chapter 29 of the General Statutes. The carryover
period for credits transferred under this subdivision are subject to the original carryover period
provided in subsection (i) of this section and shall not be extended.
(g)(l) Ceiling; Use; Allocation. – The total aggregate amount of all tax total allocated credits
allowed to taxpayers under this section and G.S. 105-130.4 for donations made in
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 reserved for credits to taxpayers
that have made a qualified donation of real property for forestland or farmland con servation. If
funds reserved for credits for qualified donations of real property for forestland or farmland
conservation remain after disposition of all timely filed applications for that type of credit, the
Secretary shall allocate any funds remaining to credits for other types of qualified donations
under this section. The Secretary shall, first, fully fund any prorated credits in accordance with
subsection (f) of this section and, second, if funds remain after fully funding prorated credits,
reopen the application period for credits under this section for which funds have become
available. If the Secretary reopens the application period and notwithstanding the application
deadline in subsection (a2) of this section, the additional applications must be fi led with the
Secretary on or before October 15 of the year following the calendar year in which the donation
was made. The Secretary may not accept late additional applications permitted under this
subsection. The Secretary's determinations based on additi onal applications timely filed in
accordance with this subsection are final. 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.
(l)(m) Reduction. – The Secretary of Revenue shall calculate the total amount of credi ts
claimed from applications timely filed under subsection (c) of this section. If the total amount of
requested credits claimed for donations made in a calendar year exceeds this exceed the
maximum amount, the Secretary shall allow a portion of prorate the total requested credits
claimed by allocating the maximum amount in tax credits in proportion to the size of the credit
claimed by each individual or pass -through entity. in accordance with this subsection. If a
requested credit claimed under this section is reduced as provided in this subsection, the Secretary
shall notify the individuals or pass -through entities of the amount of the reduction of the credit
on or before December 31 of the year following the calendar year in which the qualified donation
was made. The Secretary's allocations based on applications filed under subsection (c) of this
section are final and shall not be adjusted to account for credits applied for requested but not
claimed.reduced under this subsection. The total requested credits shall be reduced as follows:
(1) If the total requested credits are (i) all prioritized credit requests or (ii) all
nonprioritized credit requests, then the Secretary shall prorate the total
requested credits based on the proportion of each requested credit to the total
requested credits.
(2) If the total requested credits are (i) a combination of prioritized credit requests
and nonprioritized credit requests and (ii) the amount of prioritized credit
requests is equal to or less than the prioritized amount, the Secretary shall first
allow the prioritized credit requests. The Secretary shall then prorate the cap
remainder based on the proportion of each of the remaining requested credits
to the total requested credits less the prioritized amount.
(3) If the total amount of requested credits is (i) a combination of prioritized credit
requests and nonprioritized credit requests and (ii) the amount of prioritized
credit requests is greater than the prioritized amount, the Secretary shall first

House Bill 74 Session Law 2025-4 Page 25
prorate the prioritized credit requests based on the proportion of each
prioritized credit request to the prioritized amount. The Secretary shall then
prorate the cap remainder, including the remainder of any prioritized credit
requests, based on the proportion of ea ch of the remaining requested credit s
to the total requested credits less the prioritized amount.
(m)(n) Report. – The Department must include in the economic incentives report required by
G.S. 105-256 the following information:
(1) The number of individuals and pass -through entities that took requested the
credit allowed under subsection (a) of this section.
(2) The total amount of allocated credits claimed by conservation
purpose.identified by public benefit as listed in subdivision (8) of subsection
(b) of this section.
(3) The total amount of credits carried forward.
(4) The total cost to the General Fund of the credits taken.
(5) The total amount of qualified donations."
SECTION 9.1.(d) G.S. 105-153.5(a)(2)a. reads as rewritten:
"a. Charitable Contribution. – The amount allowed as a deduction for
charitable contributions under section 170 of the Code for that taxable
year, subject to the following provisions:
…
3. Certain Real Property Donations. – A qualified donation that
is the basis for an allocated credit under G.S. 105-153.11 is not
eligible for a deduction under this subdivision."
SECTION 9.1.(e) This section is effective for taxable years beginning on or after
January 1, 2025, for donations made on or after January 1, 2025, and expires for taxable years
beginning on or after January 1, 2027, for donations made on or after January 1, 2027.

Page 26 Session Law 2025-4 House Bill 74
PART X. EFFECTIVE DATE
SECTION 10.1. Except as otherwise provided, this act is effective when it becomes
law.
In the General Assembly read three times and ratified this the 14th day of May, 2025.

s/ Rachel Hunt
President of the Senate

s/ Destin Hall
Speaker of the House of Representatives

s/ Josh Stein
Governor

Approved 9:00 p.m. this 14th day of May, 2025