Amends GS 105-187.6 to exempt volunteer fire departments and volunteer rescue squads that are not part of a local government and that are exempt from State income tax from highway use taxes when a certificate of title is issued due to the transfer of a motor vehicle (previously this exemption was limited to those departments and squads that had no more than two paid employees and the motor vehicle met specified criteria). Effective for taxes imposed for taxable years beginning on or after July 1, 2026, and applies to certificates of title issued on or after that date.