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, 2017.

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 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, 2017.

Part III.

Amends GS 122C-261, concerning the process for affidavit and petition before a clerk or magistrate when immediate hospitalization is not necessary, which allows a clerk or magistrate who finds reasonable grounds to believe that the facts alleged in the affidavit are true and that the respondent has a mental illness and is either dangerous to self or others, or  in need of treatment in order to prevent further disability or deterioration that would predictably result in dangerousness, to issue an order to take the respondent into custody for examination by a physician or eligible psychologist. The statute is amended to expand upon the list of individuals who may take the respondent into custody to also include a company police officer commissioned under GS Chapter 74E who is present at and assigned to the 24‑hour facility or area facility where the respondent is located, and a security officer employed by the facility or employed by a company contracting with the facility who is present at and assigned to the 24‑hour facility or area facility where the respondent is located. Makes additional technical change and modernizes language used throughout the statute. 

Part IV.

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, 2018.

Part V.

Amends GS 58-84-35 to allow the board of trustees to disburse funds from a Local Firefighter Relief Fund to provide assistance, upon approval by the Executive Director of the North Carolina State Firefighters' Association, to a destitute member firefighter who has served or is serving honorably with a certified fire department (was, served honorably for at least five years). Effective July 1, 2017, and applies to distributions to local firefighters' relief funds on or after that date.

Part VI.

Amends GS 20-7(a)(3), which provides that a Class C license authorizes the holder to drive a Class A or B fire fighting, rescue, or EMS motor vehicle or a combination thereof when the operator is a volunteer member of a fire department, rescue squad, or emergency medical service in the performance of duty. The statute is amended to define performance of duty, for these purposes, to include any official business of a fire department, rescue squad, or emergency medical service that requires use of the vehicle.

Amends GS 20-37.16 to also waive a commercial driver's license for any vehicle when used as firefighting or emergency equipment for official business of a fire department, rescue squad, or emergency medical service that requires use of the vehicle. Defines official business as including training and the performance of maintenance.

Part VII.

Enacts new GS 14-401.14A to make it a Class H felony to assault another person because the person is emergency personnel and inflict serious bodily injury on the first responder. Makes it a Class F felony to assault another person with a firearm because the person is emergency personnel. Makes it a Class E felony to, with the intent of harming a person who is emergency personnel, lure the person to a location by falsely reporting or having another falsely report that emergency services are needed and then assaults that person because the person is emergency personnel.

Applies to offenses committed on or after December 1, 2017.

Part VIII. 

Amends GS 14-269 to exclude emergency medical services personnel 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.

Part IX. 

Effective when the act becomes law, unless otherwise provided.