Amends GS 14-56, which makes it a Class I felony for a person to break and enter any railroad car, motor vehicle, trailer, aircraft, boat or other watercraft, containing goods or other things of value, with the intent to commit any felony or larceny therein, and after having committed any felony or larceny therein, breaks out of the same. Increases the offense to a Class H felony if the railroad car, motor vehicle, trailer, aircraft, boat or other watercraft is owned or operated by any law enforcement agency, the NC National Guard, or any branch of the US Armed Forces, and the person knows or reasonably should know of such ownership or operation. 

Enacts GS 14-72.9, establishing the offense of larceny of law enforcement equipment from a law enforcement vehicle, punishable as a Class H felony, or a Class G felony for equipment valued in excess of $1,000. Requires that the person knows or reasonably should know that the vehicle was a law enforcement vehicle and the property was law enforcement equipment. Defines law enforcement equipment and law enforcement vehicle. 

Applicable to offenses committed on or after December 1, 2021.