Amends GS 120-36.7 regarding long-term fiscal analyses of proposed legislation as follows. Enacts a new general requirement for every bill and resolution introduced that does not require a fiscal note pursuant to Article 6D (concerning those that would have a fiscal impact on local governments) to have a fiscal note prepared by the Fiscal Research Division attached before it may be scheduled for committee consideration. Details required content of the fiscal note including five-year cost estimates.

Modifies existing requirements to mandate the Division prepare a fiscal analysis of proposed legislation which appropriate funds for a State building, create a new state program, or make changes that could cause a net increase in incarceration, prior to being scheduled for committee consideration (was upon member request only). Maintains the required content of such notes prepared for proposals involving a state building, new program, or increased incarceration.

Specifies that for any fiscal analysis required under the statute for which the Division determines no dollar estimate is possible, the Division must include a statement to that effect in the note.

Appropriates $50,000 from the General Fund to the NCGA for 2026-27 to implement the act.