North Carolina Association of Certified Public Accountants

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        Key Legislation
        Artificial Intelligence ("A.I.")
        HB 375: AI/Ban Deceptive Ads. | 2025-2026 Regular Session
        HB 934: AI Regulatory Reform Act. | 2025-2026 Regular Session
        SB 315: More Transparency/Efficiency in Utiliz. Rev. | 2025-2026 Regular Session
        SB 624: AI Chatbots - Licensing/Safety/Privacy. | 2025-2026 Regular Session
        SB 640: AI Ethics and Literacy Across Education. | 2025-2026 Regular Session
        SB 735: AI Innovation Trust Fund. | 2025-2026 Regular Session
        SB 738: Digital Content Provenance Initiative/Funds. | 2025-2026 Regular Session
        SB 746: Study Automation and the Workforce. | 2025-2026 Regular Session
        SB 747: AI Learning Agenda. | 2025-2026 Regular Session
        Appropriations
        HB 74: House Budget Technical Corrections. | 2025-2026 Regular Session
        SB 257: 2025 Appropriations Act. | 2025-2026 Regular Session
        SB 258: 2025 Appropriations Act. | 2025-2026 Regular Session
        SB 263: 2025 Appropriations Act. | 2025-2026 Regular Session
        SB 356: Global Transpark Authority Sales Tax Mods. | 2025-2026 Regular Session
        SB 440: 2025 Governor's Budget. | 2025-2026 Regular Session
        Audit and Attestation
        HB 717: Amend NC PEO Act.-AB | 2025-2026 Regular Session
        HB 762: Modernize NC S.A.F.E. Act. | 2025-2026 Regular Session
        SB 268: Amend NC PEO Act.-AB | 2025-2026 Regular Session
        SB 471: Horse Race Wagering Modifications. | 2025-2026 Regular Session
        Business and Industry
        HB 13: Charges for Payments by Credit or Debit Card. | 2025-2026 Regular Session
        HB 207: Remove Barriers to Labor Organizing. | 2025-2026 Regular Session
        HB 250: Waive Annual Report/Fee For Deployed Military. | 2025-2026 Regular Session
        HB 283: Small Business Investment Grant Program. | 2025-2026 Regular Session
        HB 310: Eminent Domain. | 2025-2026 Regular Session
        HB 339: Economic Security Act. | 2025-2026 Regular Session
        HB 353: Fair Minimum Wage Act. | 2025-2026 Regular Session
        HB 403: Workers' Rights Act. | 2025-2026 Regular Session
        SB 110: North Carolina Work and Save. | 2025-2026 Regular Session
        SB 120: Remove Barriers to Labor Organizing. | 2025-2026 Regular Session
        Contracts
        HB 188: Automatic Renewal of Contracts. | 2025-2026 Regular Session
        HB 269: Workforce Freedom and Protection Act. | 2025-2026 Regular Session
        SB 222: Contracts/Choice of Law & Forum. | 2025-2026 Regular Session
        Cryptocurrency and Digital Assets
        HB 92: NC Digital Assets Investments Act. | 2025-2026 Regular Session
        HB 462: Personal Data Privacy/Social Media Safety. | 2025-2026 Regular Session
        HB 920: NC Digital Asset Freedom Act. | 2025-2026 Regular Session
        Disaster Relief
        HB 47: Disaster Recovery Act of 2025 - Part I. | 2025-2026 Regular Session
        SB 56: Disaster Recovery Act of 2025 - Part I. | 2025-2026 Regular Session
        Diversity, Equity, and Inclusion ("DEI")
        HB 171: Equality in State Agencies/Prohibition on DEI. | 2025-2026 Regular Session
        HB 529: Clean Repeal of HB2. | 2025-2026 Regular Session
        HB 799: Ensure Nondiscrimination in Government. | 2025-2026 Regular Session
        Education
        SB 101: Protect Certain Tax-Advantaged Accounts. | 2025-2026 Regular Session
        Elections and Political Activities
        HB 66: Reduce Early Voting Period. | 2025-2026 Regular Session
        HB 411: Reduce Early Voting Period for Primaries. | 2025-2026 Regular Session
        SB 652: Voter Fraud Prevention Act. | 2025-2026 Regular Session
        Environmental, Social, Governance ("ESG")
        HB 62: Farmers Protection Act. | 2025-2026 Regular Session
        HB 454: Review of Federal Acts/Rules/Regulations. | 2025-2026 Regular Session
        HB 919: Fair Access to Financial Services. | 2025-2026 Regular Session
        SB 554: Farmers Protection Act. | 2025-2026 Regular Session
        Government Operations
        HB 211: The Kelsey Smith Act. | 2025-2026 Regular Session
        HB 318: The Criminal Illegal Alien Enforcement Act. | 2025-2026 Regular Session
        HB 443: Const. Amendment: Council of State Vacancies. | 2025-2026 Regular Session
        HB 481: GSC Technical Corrections 2025 Part 2. | 2025-2026 Regular Session
        HB 506: 2025 State Investment Modernization Act.-AB | 2025-2026 Regular Session
        SB 153: North Carolina Border Protection Act. | 2025-2026 Regular Session
        SB 709: 2025 State Investment Modernization Act.-AB | 2025-2026 Regular Session
        S 372 (SR 372): Confirm McKinley Wooten, Sec. of Rev. | 2025-2026 Regular Session
        Governmental Accounting and Audit
        HB 593: Local Government Audits. | 2025-2026 Regular Session
        HB 659: Local Government Spending Transparency. | 2025-2026 Regular Session
        HB 801: LRC Study Paper Towns. | 2025-2026 Regular Session
        HB 816: Voucher School Transparency Act. | 2025-2026 Regular Session
        SB 474: The DAVE Act. | 2025-2026 Regular Session
        Liability
        HB 5: NC Constitutional Carry Act. | 2025-2026 Regular Session
        HB 9: Firearm Discharge/Preempt Local Ordinance. | 2025-2026 Regular Session
        SB 469: Improper Action Claims Act. | 2025-2026 Regular Session
        SB 757: Consumer Privacy Act. | 2025-2026 Regular Session
        Nonprofits and Associations
        HB 517: Modify Nonprofit Corp. Act/Charitable Org. | 2025-2026 Regular Session
        HB 582: Providing Relief to Impacted Families Act. | 2025-2026 Regular Session
        HB 755: Nonprofit Sales Tax Exemption. | 2025-2026 Regular Session
        SB 62: Nonprofit Fundraising Sales Tax Exemption. | 2025-2026 Regular Session
        SB 416: Personal Privacy Protection Act. | 2025-2026 Regular Session
        SB 489: Modify Nonprofit Corp. Act/Charitable Org. | 2025-2026 Regular Session
        Professional Licensing & Administrative Procedures
        HB 45: GSC Moral Turpitude/Occupational Licensure. | 2025-2026 Regular Session
        HB 499: NC Paid Family Leave Insurance Act. | 2025-2026 Regular Session
        HB 763: Neighbor State License Recognition Act. | 2025-2026 Regular Session
        SB 321: Accounting Workforce Development Act. | 2025-2026 Regular Session
        SB 451: Occupational/Professional Licensing Relief. | 2025-2026 Regular Session
        SB 705: Limit Rules With Substantial Financial Costs. | 2025-2026 Regular Session
        Regulatory Reform
        HB 402: NC REINS Act. | 2025-2026 Regular Session
        HB 926: Regulatory Reform Act of 2025. | 2025-2026 Regular Session
        HR 563: House Permanent Rules. | 2025-2026 Regular Session
        SB 290: NC REINS Act. | 2025-2026 Regular Session
        Tax, Corporate Income
        HB 131: Reenact Solar Energy Tax Credit. | 2025-2026 Regular Session
        HB 303: Make Corporations Pay What They Owe. | 2025-2026 Regular Session
        HB 544: Tax Credit for Rehab. Corp. Campus. | 2025-2026 Regular Session
        SB 233: Make Corporations Pay What They Owe. | 2025-2026 Regular Session
        SB 351: Right to Start Act. | 2025-2026 Regular Session
        SB 354: NC Breakthrough Act. | 2025-2026 Regular Session
        SB 456: Healthy Start NC. | 2025-2026 Regular Session
        SB 478: Enhancing Ag. Opportunities in Rural NC. | 2025-2026 Regular Session
        Tax, Excise on Conveyances
        SB 736: Foundation Act: Building NC's Housing Future. | 2025-2026 Regular Session
        Tax, Individual Income
        HB 11: No Tax on Tips, Overtime, Bonus Pay. | 2025-2026 Regular Session
        HB 14: Gambling Losses Tax Deduction. | 2025-2026 Regular Session
        HB 179: Labor Org. Membership Dues Tax Deductible. | 2025-2026 Regular Session
        HB 181: Tax Relief for Working Families Act. | 2025-2026 Regular Session
        HB 384: NCNG Tax Deduction for Fed. Pay. | 2025-2026 Regular Session
        HB 387: Eliminate Tax on Gov't Retirees. | 2025-2026 Regular Session
        HB 459: Income Tax Rate Reduction Trigger Mods. | 2025-2026 Regular Session
        HB 628: Reenact Child Tax Credit. | 2025-2026 Regular Session
        HB 663: Living Donor Protection Act. | 2025-2026 Regular Session
        HB 668: NC Working Families Economic Relief Act. | 2025-2026 Regular Session
        HB 786: Working Families Act. | 2025-2026 Regular Session
        HB 787: Revise NC 529 Program. | 2025-2026 Regular Session
        HB 836: North Carolina Sound Money Act. | 2025-2026 Regular Session
        SB 169: Labor Org. Membership Dues Tax Deductible. | 2025-2026 Regular Session
        SB 211: Reenact the Earned Income Tax Credit. | 2025-2026 Regular Session
        SB 304: Reenact EITC. | 2025-2026 Regular Session
        SB 326: Economic Security Act. | 2025-2026 Regular Session
        SB 436: Age with Dignity Act (Caregiver Tax Credit). | 2025-2026 Regular Session
        SB 437: Middle Class Momentum Act. | 2025-2026 Regular Session
        SB 455: Main Street Resilience Act. | 2025-2026 Regular Session
        SB 461: Modify Taxation of 1031 Exchanges. | 2025-2026 Regular Session
        SB 483: The Children First Act. | 2025-2026 Regular Session
        SB 521: Community Infra. and Resilience Tax Credit. | 2025-2026 Regular Session
        SB 522: Thrive at Midlife Act. | 2025-2026 Regular Session
        SB 524: Community Safety Partnership Act. | 2025-2026 Regular Session
        SB 627: Small Business Capital Improvement Account. | 2025-2026 Regular Session
        SB 632: Homes for Heroes. | 2025-2026 Regular Session
        SB 641: Reenact Child Tax Credit. | 2025-2026 Regular Session
        SB 684: Put Money to Work in Communities Act. | 2025-2026 Regular Session
        SB 712: Caring for Our Caregivers Act. | 2025-2026 Regular Session
        Tax, Miscellaneous
        HB 467: Reenact Low-Income Housing Tax Credits. | 2025-2026 Regular Session
        HB 554: Rev Laws Tech Chngs/BBA Chngs/P2P Tax Parity. | 2025-2026 Regular Session
        SB 334: Repeal the NC Drug Tax. | 2025-2026 Regular Session
        SB 350: Marijuana Justice and Reinvestment Act. | 2025-2026 Regular Session
        SB 595: Rev Laws Tech Chngs/BBA Chngs/P2P Tax Parity. | 2025-2026 Regular Session
        Tax, Property
        HB 94: Disabled Veteran Homestead Excl. Prequalification. | 2025-2026 Regular Session
        HB 100: Expand Religious Property Tax Exemption. | 2025-2026 Regular Session
        HB 101: Prop. Tax Appeal Process Transparency. | 2025-2026 Regular Session
        HB 115: Child Care Facility Tax Exemption. | 2025-2026 Regular Session
        HB 118: Disabled Veterans Tax Relief Bill. | 2025-2026 Regular Session
        HB 299: Increase Disabled Veteran Prop Tax Benefit. | 2025-2026 Regular Session
        HB 341: Disabled Veterans Tax Relief Bill. | 2025-2026 Regular Session
        HB 432: Protect Our Homes Act. | 2025-2026 Regular Session
        HB 436: Counties/Semiannual Assessments. | 2025-2026 Regular Session
        HB 683: Expand Disabled Veteran Prop. Tax Exclusion. | 2025-2026 Regular Session
        HB 728: Shared Investment in Our Heroes Act. | 2025-2026 Regular Session
        HB 729: Farmland Protection Act. | 2025-2026 Regular Session
        HB 811: Taxpayer Transparency Act. | 2025-2026 Regular Session
        SB 96: Modify Insufficient Funds Tax Payment Fee. | 2025-2026 Regular Session
        SB 128: Heroes Homestead Act. | 2025-2026 Regular Session
        SB 135: Expand Homestead Exclusion Inc. Elig. Limit. | 2025-2026 Regular Session
        SB 143: Disabled Veteran Property Tax Exemption. | 2025-2026 Regular Session
        SB 228: Disabled Veterans Tax Relief Bill. | 2025-2026 Regular Session
        SB 230: Expand Homestead Exclusion Inc. Elig. Limit. | 2025-2026 Regular Session
        SB 310: Religious Property - Tax Exemption. | 2025-2026 Regular Session
        SB 343: Secure Home, Secure Future Act. | 2025-2026 Regular Session
        SB 349: Property Tax Modifications. | 2025-2026 Regular Session
        SB 387: Brownfields Property Reuse Act Revisions. | 2025-2026 Regular Session
        SB 427: Property Tax Modifications. | 2025-2026 Regular Session
        SB 546: Clean Energy Workforce & Innovation Act. | 2025-2026 Regular Session
        SB 615: Property Tax Rate Transparency Act. | 2025-2026 Regular Session
        SB 660: Honoring Sacrifice: NC Veterans Relief Act. | 2025-2026 Regular Session
        SB 671: Helene Rev. Replace./Locals; Prop Tax Relief. | 2025-2026 Regular Session
        SB 695: Incent Development Finance District Funding. | 2025-2026 Regular Session
        SB 731: County Service Districts/Research & URSD. | 2025-2026 Regular Session
        Tax, Sales
        HB 413: Marijuana Legalization and Reinvestment Act. | 2025-2026 Regular Session
        HB 448: Safe Firearm Storage/Sales Tax Exemption. | 2025-2026 Regular Session
        HB 510: Menstrual Equity for All Act. | 2025-2026 Regular Session
        HB 617: Supporting Small Farmers for NC's Future Act. | 2025-2026 Regular Session
        HB 630: Restore LEA Sales Tax Benefit. | 2025-2026 Regular Session
        HB 650: No Interchange Fees on Sales Tax or Tips. | 2025-2026 Regular Session
        HB 884: Prepared Food Tax - Modification. | 2025-2026 Regular Session
        HB 948: The P.A.V.E. Act. | 2025-2026 Regular Session
        SB 131: Buncombe County Article 39 Tax. | 2025-2026 Regular Session
        SB 145: Mecklenburg Transportation Referendum. | 2025-2026 Regular Session
        SB 161: The Jenesis Firearm Accountability Act. | 2025-2026 Regular Session
        SB 303: Repeal Service Tax. | 2025-2026 Regular Session
        SB 510: Menstrual Products Sales Tax Exemption. | 2025-2026 Regular Session
        SB 547: Clarify Ballot Language for Art. 46 Tax. | 2025-2026 Regular Session
        SB 621: An Act for Better Education. | 2025-2026 Regular Session
        Tax, Unemployment
        HB 48: Increase UI Max Benefit/2025 UI Tax Credit. | 2025-2026 Regular Session