Bill Summaries: H118 (2019-2020 Session)

Tracking:
  • Summary date: May 6 2019 - View summary

    House committee substitute to the 4th edition makes the following changes.

    Deletes Part II of the act, which amended GS 14-269 to provide for concealed carry for certain emergency medical services personnel and directed law enforcement agencies to provide paramedics protective equipment while rendering tactical medical assistance during a Special Weapons and Tactics operation. Makes conforming changes to the act's long title and makes conforming organizational changes to the act.


  • Summary date: Apr 15 2019 - View summary

    House committee substitute to the 3rd edition makes the following changes.

    Deletes Part I of the act, which created a tax deduction for firefighters. Deletes Part II of the act, which created a property tax homestead exclusion for the surviving spouse of qualifying emergency personnel. Amends the act's long title.


  • Summary date: Mar 27 2019 - View summary

    House committee substitute to the 2nd edition makes the following changes.

    Modifies proposed GS 105-277.1E, which provides a property tax homestead exclusion for a qualifying owner/surviving spouse of an emergency personnel officer, to make clarifying and organizational changes to the definition of emergency personnel officer.


  • Summary date: Mar 5 2019 - View summary

    House committee substitute to the 1st edition makes the following change. Requires DOT to report its findings and recommendations on the interstate system access study to the Joint Legislative Oversight Committee on Justice and Public Safety, Joint Emergency Management Oversight Committee, and Joint Legislative Transportation Oversight Committee by March 1, 2022 (was, March 1, 2020).


  • Summary date: Feb 19 2019 - View summary

    Part I.

    Amends GS 105-153.5 to allow an eligible firefighter or an eligible rescue squad worker to deduct $250 from their adjusted gross income when calculating income tax. Allows each spouse to qualify separately for the deduction when filing a joint return. Prohibits claiming a deduction as both an eligible firefighter and as an eligible rescue squad worker in a single taxable year. Defines an eligible firefighter as an unpaid member of a volunteer fire department who attended at least 36 hours of fire department drills and meetings during the taxable year. Defines an eligible rescue squad worker as an unpaid member of a volunteer rescue or emergency medical services squad who attended at least 36 hours of rescue squad training and meetings during the taxable year. Effective for taxable years beginning on or after January 1, 2019.

    Part II.

    Enacts new GS 105-277.1E to designate a permanent residence owned and occupied by a qualifying owner as a special class of property under Section 2(2) of Article V of the North Carolina Constitution and excludes the appraised value of the permanent residence from taxation. Prohibits a qualifying owner receiving this exclusion from receiving other property tax relief. Defines a qualifying owner as an owner, as defined in G.S. 105‑277.1, who is a North Carolina resident and is the surviving spouse who has not remarried of an emergency personnel officer (as defined in the statute) who was killed in the line of duty. Provides that an owner does not lose the benefit of this exclusion because of a temporary absence from his or her permanent residence for reasons of health or because of an extended absence while confined to a rest home or nursing home if the residence is unoccupied or occupied by a dependent of the owner. Sets out provisions governing multiple owners and establishing the application procedure.

    Makes conforming changes to GS 105-282.1.

    Effective for taxes imposed for taxable years beginning on or after July 1, 2019.

    Part III.

    Requires the Department of Transportation (DOT) to study the needs of law enforcement, emergency medical and emergency management personnel, and firefighters to improve access to or within the interstate system within this State for the benefit of public safety. Allows consultation with the Division of Emergency Management of the Department of Public Safety, the Office of State Fire Marshal of the Department of Insurance, the Office of Emergency Medical Services of the Department of Health and Human Services, and any other State or local government organizations the DOT determines may be of assistance in the course of the study. Specifies steps DOT must take in performing the study. Requires DOT to report its findings and recommendations to the Joint Legislative Oversight Committee on Justice and Public Safety, Joint Emergency Management Oversight Committee, and Joint Legislative Transportation Oversight Committee by March 1, 2020.

    Part IV. 

    Amends GS 14-269 to exclude emergency medical services personnel while on duty who are deployed providing tactical medical assistance to law enforcement in an emergency from the prohibition on carrying concealed weapons. Requires that in order to qualify for the exemption, the emergency services personnel must have completed an approved tactical medical assistance course for supporting tactical law enforcement operations that includes specified elements and is sponsored by one of the listed organizations.

    Requires state and local law enforcement agencies to provide paramedics rendering tactical medical assistance during a Special Weapons and Tactic Operation with the same protective equipment provided to other members of a Special Weapons and Tactic operation.

    Effective December 1, 2019.

    Part V. 

    Effective when the act becomes law, unless otherwise provided.