Contains whereas clauses.

Section 1.  

Amends GS Chapter 17F (concerning law enforcement as follows). Reorganizes GS 17F-1 through 17F-4 into Article 1, titled “General Provisions,” GS 17F-5 (Defenses of highway patrol members) into Article 2, “Liability Provisions,” GS 17F-10 (developing law enforcement early warning system) into Article 3, “Early Warning System,” GS 17F-12 through GS 17F-14 into Article 5, GS 17F-16 through GS 17F-19 into Article 6, and GS 17F-20 and GS 17F-21 into Article 7, “Disposition of Equipment, Property, and Service Animals.

Enacts Article 4 of GS Chapter 17, titled the Community Safety Partnership Act (Act). Defines nine terms. Establishes the Community Safety Partnership Fund (Fund) in GS 17F-11.2 as a special fund within the Department of Public Safety (DPS) to distribute grant funds pursuant to the Community Safety Partnership Grant Program (Program). Tasks DPS with administering the Fund as described. Authorizes the Fund to receive funds from the General Assembly, monies appropriated pursuant to State law, and gifts, grants, or services from any public or private source.

Tasks the Program in GS 17F-11.3 with awarding and distributing grants to county and municipal governments, including internal departments, divisions, or offices of those governments, and nonprofit organizations to support community-led safety projects, including the four described. Specifies that the Program is funded by the Fund. Tasks DPS with establishing guidelines for administering the Program, including the six specified in the statute. Caps maximum grant awards at $100,000 and limits a total award amount to a grantee during a single fiscal year to that amount. Requires DPS to submit an annual report by March 1 each year to the specified NCGA committee on the Program, as specified. If grant funds awarded cannot be paid due to insufficient funds in the Fund, directs for payment to be delayed until sufficient funds are available and no further grant awards should be made until sufficient funds are available.

Establishes an eight-member Community Safety Partnership Commission (Commission) in DPS to ensure transparency and proper implementation of the Act. Provides for appointments, four-year terms, vacancies, election of a chair, quorum, compensation and reimbursement for expenses, meetings, and a report to DPS and the specified NCGA committee by March 1 of each year to include information on four specified matters including effectiveness of projects funded by Program grants. 

Enacts GS 17F-11.6 which creates community safety officer initiative program as follows. Grants a one-time $1,500 bonus to those officers who attend at least 10 approved community safety meetings in a calendar year to be paid within 60 days of the officer's attendance at the tenth meeting. For officers who attend at least 20 approved meetings, provides for an additional one-time $500 bonus, to be paid within 60 days of the officer's attendance at the 20th meeting. Specifies that the bonus payments supplement the law enforcement officer's salary. Provides for attendance system. 

Section 2.

Enacts GS 105-153.12, establishing a tax credit for a taxpayer attending approved community safety meetings as follows. Specifies that a taxpayer that attends at least 10 approved community safety meetings, as evidenced by the Department of Revenue (DOR) statewide digital tracking system (a digital statewide tracking system enacted in GS 17F-11.4 to record attendance at approved community safety meetings), in the taxable year, is allowed a credit against their income tax equal to $500. Provides reduction of the credit claimed by a nonresident or part-year resident claiming the credit as required by GS 105-153.4. Specifies that if the credit allowed exceeds the amount of tax income imposed for the taxable year reduced by the sum of all credits allowable, the Secretary of DOR must refund the excess to the taxpayer as described. Requires, in GS 17F-11.5, DPS to notify the public, as well as chairs or representatives in charge of approved community safety meetings of the opportunity to qualify for this tax credit. 

Effective for taxable years beginning on or after January 1, 2026.

Section 3.

Requires DPS and DOR to promulgate rules to implement the act. Contains a severability clause.