Enacts new GS 75A-10.4 establishing the following crimes. Establishes death by reckless boarding, a Class A1 misdemeanor, as when: (1) the person unintentionally causes the death of another person while operating a vessel; (2) the person was engaged in an offense under of recklessly operating a vessel that was the proximate cause of death; and (3) the person was not engaged in the offense of impaired boating. Establishes serious injury by reckless boating, a Class 1 misdemeanor, as when: (1) the person unintentionally causes the serious injury of another person while operating a vessel; (2) the person was engaged in an offense for recklessly operating a vessel that was the proximate cause of the serious injury; and (3) the person was not engaged in the offense of impaired boating. Establishes aggravated death by reckless boating, a Class F felony, as when: (1) the person unintentionally causes the death of another person while operating a vessel; (2) the person was engaged in an offense for recklessly operating a vessel that is the proximate cause of the death; (3) the person was not engaged in the offense of impaired boating; and (4) the person has a previous conviction for recklessly operating a vessel within seven years of the date of the offense. Establishes aggravated serious injury by reckless boating, a Class I felony, as when: (1) the person unintentionally causes the serious injury of another person while operating a vessel; (2) the person was engaged in an offense for recklessly operating a vessel that is the proximate cause of the serious injury; (3) the person was not engaged in the offense of impaired boating; and (4) the person has a previous conviction for recklessly operating a vessel within seven years of the date of the offense. Prohibits prosecuting a person who has been charged with death by reckless boating for the offense of manslaughter arising out of the same death; and prohibits prosecuting a person charged with manslaughter for death by reckless boating arising out of the same death. Applies to offense committed on or after December 1, 2025.