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Amends sections of the NC General Statutes related to sexual offenses by raising the age of sexual consent as follows. Amends GS 14-27.25 which addresses statutory rape. Increases the maximum age of statutory rape victims from 15 to 17 and reduces the minimum age gap between individuals from six to four years. Amends GS 14-27.30 which addresses statutory criminal sexual acts. Increases the maximum age of criminal sexual acts victims from 15 to 17 and reduces the minimum age gap between individuals from six to four years. Amends GS 14-178 which addresses incest. Changes the applicable ages of victims for Class B1 and C felonies to also include victims aged 16 and 17. Provides that no child under age 18 (was, 16) is liable if the other person is at least four years older when the incest occurred.  Amends GS 14-190.7 which prohibits dissemination of obscene material. Increases the maximum age of prohibited recipients from 16 to 18. Amends GS 14-202.1 which prohibits indecent liberties with children. Increases the age of perpetrator from 16 or older to 18 or older, and increases the age of victim children from under 16 to under 18. Amends GS 14-202.2 which addresses indecent activities between children by changing the age of the perpetrator from under the age of 16 to under the age of 18. Makes grammatical changes and makes language gender neutral. Applies to offenses committed on or after December 1, 2023.