Safe Parks Act.

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 958

Short Title: Safe Parks Act. (Public)
Sponsors: Senators Chitlik, Murdock, and Mayfield (Primary Sponsors).
Referred to: Rules and Operations of the Senate
May 4, 2026
*S958-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO PROVIDE FU NDING FOR REMEDIATIO N OF ENVIRONMENTAL 2
CONTAMINATION AT PUBLIC PARKS. 3
The General Assembly of North Carolina enacts: 4
5
PART I. ESTABLISH CO NTAMINATED PARKS REM EDIAL ACCOUNT WITHIN 6
INACTIVE HAZARDOUS SITES CLEANUP FUND 7
SECTION 1.1. G.S. 130A-295.9 reads as rewritten: 8
"§ 130A -295.9. Solid waste disposal tax; use of proceeds.proceeds; establishment of 9
Contaminated Parks Remedial Account. 10
It is the intent that the proceeds of the solid waste disposal tax imposed by A rticle 5G of 11
Chapter 105 of the General Statutes credited to the Inactive Hazardous Sites Cleanup Fund 12
pursuant to G.S. 105-187.63(1) shall be used as set forth in this section: 13
(1) Thirty-three and one-third percent (33.33%) shall be used by the Department 14
of Environmental Quality to fund the assessment and remediation of pre-1983 15
landfills, except up to nineteen percent (19%) of the funds credited under this 16
subdivision may be used to fund administrative expenses related to hazardous 17
and solid waste management. 18
(2) Sixty-seven and two -thirds percent (67.67 %) shall be credited to the 19
Contaminated Parks Remedial Account (CoPRA), which the Department shall 20
establish as a separate account within the Inactive Hazardous Sites Cleanup 21
Fund and use to fund assessment and remediation of pre -1983 landfills or 22
other inactive hazardous sites that impair the use of a public park owned by a 23
unit of local government. Activities under this subdivision shall be matched 24
by the unit of local government that owns or operates the park on the basis of 25
one dollar ($1.00) provided by the unit of local government for every four 26
dollars ($4.00) provided from CoPRA." 27
28
PART II. FUNDING 29
SECTION 2.1. G.S. 105-187.61 reads as rewritten: 30
"§ 105-187.61. Tax imposed. 31
(a) Tax Rate. – An excise tax is imposed on the disposal of municipal solid waste and 32
construction and demolition debris in any landfill permitted pursuant to Article 9 of Chapter 33
130A of the General Statutes at a rate of two dollars ($2.00) four dollars ($4.00) per ton of waste. 34
An excise tax is imposed on the transfer of municipal solid waste and construction and demolition 35
General Assembly Of North Carolina Session 2025
Page 2 Senate Bill 958-First Edition
debris to a transfer station permitted pursuant to Article 9 of Chapter 130A of the General Statutes 1
for disposal outside the State at a rate of two dollars ($2.00) four dollars ($4.00) per ton of waste. 2
…." 3
SECTION 2.2. G.S. 105-187.63 reads as rewritten: 4
"§ 105-187.63. Use of tax proceeds. 5
From the taxes received pursuant to this Article, the Secretary may retain the c osts of 6
collection, not to exceed two hundred twenty -five thousand dollars ($225,000) a year, as 7
reimbursement to the Department. The Secretary must credit or distribute taxes received pursuant 8
to this Article, less the cost of collection, on a quarterly basis as follows: 9
(1) Fifty percent (50%) Seventy-five percent ( 75%) to the Inactive Hazardous 10
Sites Cleanup Fund established by G.S. 130A-310.11.G.S. 130A-310.11, to 11
be used as set forth in G.S. 130A-295.9. 12
(2) Thirty-seven and one-half percent (37.5%) Eighteen and three-fourths percent 13
(18.75%) to cities and counties in the State on a per capita basis, using the 14
most recent annual estimate of population certified by the State Budget 15
Officer. One-half of this amount must be distributed to cities, and one-half of 16
this amount must be distributed to counties. For purposes of this distribution, 17
the population of a county does not include the population of a city located in 18
the county. 19
A city or county is excluded from the distribution under this subdivision 20
if it does not provide solid waste management programs and services and is 21
not responsible by contract for payment for these programs and services. The 22
Department of Environmental Quality must provide the Secretary with a list 23
of the cities and counties tha t are excluded under this subdivision. The list 24
must be provided by May 15 of each year and applies to distributions made in 25
the fiscal year that begins on July 1 of that year. 26
Funds distributed under this subdivision must be used by a city or county 27
solely for solid waste management programs and services. 28
(3) Twelve and one-half percent (12.5%) Six and one-fourth percent (6.25%) to 29
the General Fund." 30
SECTION 2.3.(a) G.S. 105-130.3 reads as rewritten: 31
"§ 105-130.3. Corporations. 32
A tax is imposed on the State net income of every C Corporation doing business in this State. 33
An S Corporation is not subject to the tax levied in this section. The tax is a percentage of the 34
taxpayer's State net income computed as follows: 35
Taxable Years Beginning Tax 36
In 2025 2.25% 37
In 2026 2%2.5% 38
In 2028 1%1.5% 39
After 2029 0%.0.5%." 40
SECTION 2.3.(b) Article 4 of Chapter 105 of the General Statutes is amended by 41
adding a new section to read: 42
"§ 105 -130.3D. Portion of tax on C Corporations credited to Inactive Hazardous Sites 43
Cleanup Fund. 44
The Secretary must credit or distribute a portion of the taxes received pursuant to 45
G.S. 105-130.3, less the cost of collection, to the Contaminated Parks Remedial Account 46
established within the Inactive Hazardous Sites Cleanup Fund by G.S. 130A-295.9 on a quarterly 47
basis as follows: 48
Taxable Years Beginning Portion of Proceeds 49
In 2026 25% 50
In 2028 33.33% 51
General Assembly Of North Carolina Session 2025
Senate Bill 958-First Edition Page 3
After 2029 100%." 1
SECTION 2.3.(c) This Part is effective for taxable years beginning on or after 2
January 1, 2026. 3
4
PART III. EFFECTIVE DATE 5
SECTION 3.1. Except as otherwise provided, this act becomes effective July 1, 6
2026. 7