Effective upon the convening of the 2027 General Assembly and applicable to travel occurring on or after that date, amends GS 120-3.1(a) (pertaining to travel and other expenses for members of the General Assembly) as follows. Increases the business standard mileage rate set forth in the weekly travel allowance while in session as well as for occasions when a member travels as a member of the General Assembly or any of its committees or commissions, with the approval of the Legislative Services Commission, so that it is 67 cents per mile (currently, the rate is 29 cents per mile as set forth in IRS publication Rev. Proc. 93-57, published on December 27, 1993), in line with IR 2024-312 published on December 19, 2024. Requires members' subsistence allowance for meals and lodging to be at a daily rate equal to the maximum per diem rate for federal employees traveling to Raleigh as set out at 89 Federal Register 67093 (August 19, 2024) (currently, 58 Federal Register 67959, December 22, 1993). Makes conforming changes.

Appropriates $100,000 from the General Fund to the General Assembly for the 2025-2026 fiscal year for costs associated with implementing, and offsetting the costs of, the rate changes by this act. 

Except as otherwise provided, this act is effective when it becomes law.