Bill Summary for H 118 (2019-2020)

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Summary date: 

Feb 19 2019

Bill Information:

View NCGA Bill Details2019-2020 Session
House Bill 118 (Public) Filed Tuesday, February 19, 2019
Intro. by Warren, Corbin, D. Hall, Potts.

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Bill summary

Part I.

Amends GS 105-153.5 to allow an eligible firefighter or an eligible rescue squad worker to deduct $250 from their adjusted gross income when calculating income tax. Allows each spouse to qualify separately for the deduction when filing a joint return. Prohibits claiming a deduction as both an eligible firefighter and as an eligible rescue squad worker in a single taxable year. Defines an eligible firefighter as an unpaid member of a volunteer fire department who attended at least 36 hours of fire department drills and meetings during the taxable year. Defines an eligible rescue squad worker as an unpaid member of a volunteer rescue or emergency medical services squad who attended at least 36 hours of rescue squad training and meetings during the taxable year. Effective for taxable years beginning on or after January 1, 2019.

Part II.

Enacts new GS 105-277.1E to designate a permanent residence owned and occupied by a qualifying owner as a special class of property under Section 2(2) of Article V of the North Carolina Constitution and excludes the appraised value of the permanent residence from taxation. Prohibits a qualifying owner receiving this exclusion from receiving other property tax relief. Defines a qualifying owner as an owner, as defined in G.S. 105‑277.1, who is a North Carolina resident and is the surviving spouse who has not remarried of an emergency personnel officer (as defined in the statute) who was killed in the line of duty. Provides that an owner does not lose the benefit of this exclusion because of a temporary absence from his or her permanent residence for reasons of health or because of an extended absence while confined to a rest home or nursing home if the residence is unoccupied or occupied by a dependent of the owner. Sets out provisions governing multiple owners and establishing the application procedure.

Makes conforming changes to GS 105-282.1.

Effective for taxes imposed for taxable years beginning on or after July 1, 2019.

Part III.

Requires the Department of Transportation (DOT) to study the needs of law enforcement, emergency medical and emergency management personnel, and firefighters to improve access to or within the interstate system within this State for the benefit of public safety. Allows consultation with the Division of Emergency Management of the Department of Public Safety, the Office of State Fire Marshal of the Department of Insurance, the Office of Emergency Medical Services of the Department of Health and Human Services, and any other State or local government organizations the DOT determines may be of assistance in the course of the study. Specifies steps DOT must take in performing the study. Requires DOT to report its findings and recommendations to the Joint Legislative Oversight Committee on Justice and Public Safety, Joint Emergency Management Oversight Committee, and Joint Legislative Transportation Oversight Committee by March 1, 2020.

Part IV. 

Amends GS 14-269 to exclude emergency medical services personnel while on duty who are deployed providing tactical medical assistance to law enforcement in an emergency from the prohibition on carrying concealed weapons. Requires that in order to qualify for the exemption, the emergency services personnel must have completed an approved tactical medical assistance course for supporting tactical law enforcement operations that includes specified elements and is sponsored by one of the listed organizations.

Requires state and local law enforcement agencies to provide paramedics rendering tactical medical assistance during a Special Weapons and Tactic Operation with the same protective equipment provided to other members of a Special Weapons and Tactic operation.

Effective December 1, 2019.

Part V. 

Effective when the act becomes law, unless otherwise provided.