Amends GS 163-231(b)(1) to require absentee ballots to be received by the county board of elections by 7:30 p.m. rather than by 5:00 p.m. on the day of the statewide primary or general election or county bond election. Makes conforming changes to GS 163-232.1(a). Amends (b)(2) to allow for absentee ballots not received by that specified time to be accepted if, in lieu of being required by federal law, the State Board of Elections has extended the closing time of the polls for every poll in the county pursuant to state law, whereby the ballots must be received by the closing time as extended by the State Board in order to be counted. Also requires absentee ballots to be accepted after the stated deadline if the ballots are received in accordance with Article 21A of GS Chapter 163, Uniform Military and Overseas Voters Act (was, if the ballots issued under Article 21A are received by the county board no later than the end of business on the business day before the canvass conducted by the county board). Makes conforming changes to the statutory cross references to this provision in GS 163-234 and GS 163-89.

Modifies the county boards' duty to prepare a certified list of absentee ballots received on or after election day pursuant to GS 163-232.1. Now requires the list to contain all absentee ballots returned to the county board to be counted, which have been approved by the county board and not included on the certified list of executed absentee ballots received before 7:30 p.m., the time provided in GS 163-231(b) on the day of the statewide primary or general election or county bond election. Makes conforming changes to the county chairman's certification of the list. Makes language gender-neutral.

Amends GS 163-234 by requiring that only absentee ballots returned to the county board by 5:00 pm on the day before election day in a properly executed container-return envelope or absentee ballots received pursuant to GS 163-231(b)(2) must be counted (removes the specification that this requirement is except to the extent federal law requires otherwise). Requires the county board to also comply with GS 163-230.1 (simultaneous issuance of absentee ballots with application) in counting absentee ballots received pursuant to GS 163-231(b)(2). Makes language gender neutral.

Amends GS 163-89 to specify that an absentee ballot received by the county board under GS 163-231(b)(1) may be challenged on the day of any statewide primary or general election or county bond election beginning no earlier than noon and ending no later than 5:00 pm, or by the chief judge at the time of closing of the polls (was, applicable to the absentee ballot of any voter).

Amends GS 163-227.10 by adding the requirement that each county board and the State Board publish on its website and on materials sent to voters the date by which absentee ballots are available for voting.

Amends GS 163-230.1 by adding that each county board and the State Board must publish on its website and on materials sent to voters the date by which a completed request form for an absentee application and absentee ballots must be received. 

Enacts new GS 163-232.2 setting out the following reporting requirements. Requires each county board to report the following to the State Board during each day of the one-stop early voting period: (1) the number of absentee ballots that have been spoiled due to the voter voting in person at a one-stop voting site and (2) the number of outstanding absentee ballots. Requires each county board of elections to report, from the day after the day of the election through the day after the receipt deadline for absentee ballots, to the State Board by 5:00 pm each day: (1) the number of absentee ballots that have been counted, (2) the number of outstanding absentee ballots, and (3) the number of voted provisional ballots. Requires the State Board to publish each report on its website daily.