Senate committee substitute makes the following changes to the 2nd edition.

Modifies the proposed restrictions on the use of the 1/4 cent sales tax proceeds in Buncombe County, which prioritize uses for community college needs as follows. Requires the County to appropriate to an eligible community college, with the highest priority, for each fiscal year the amount necessary to satisfy the debt service obligations existing as of March 12, 2019, for construction and improvements of real property owned by an eligible community college and to real property by the county if directly related to services and educational programs offered by the community college (was, an amount equal to the college's debt service obligations for that fiscal year). Concerning the $2 million amount that must be appropriated to the reserve for the benefit of an eligible community college, establishes that those funds unexpended and unencumbered as of the expiration date of the act (June 30, 2027) are to be used for new construction of or repair and improvements to real property owned by the eligible community college or to retire any indebtedness incurred by the county for those purposes. Requires the remainder of the proceeds to be used for new construction of or repair and improvements to real property owned by an eligible community college or to retire any indebtedness incurred by the county for those purposes (was, to be used in conformity with Article 46, GS Chapter 105, subject to voter approval).