Reallocates the following specified amounts of all funds credited to the Inactive Hazardous Sites Cleanup Fund under GS 105-187.63(1) (which provides for 50% of waste disposal taxes received to be credited to the Fund) for the 2019-20 and 2020-21 fiscal year: (1) $1 million to the Department of Environmental Quality (DEQ) to contract for the digitization and addition to databases and inventories maintained by DEQ all remaining sites known by the Division of Waste Management as containing any waste or contamination over which DEQ has responsibility and for which DEQ maintains files only in a non-electronic format; (2) $18 million to complete work on the four sites overseen by the Division under the current pre-regulatory landfill pilot program; and (3) after such funds have been spent and encumbered, the remaining to be used by DEQ to fund administrative expenses related to hazardous and solid waste management.

Amends GS 105-187.61, decreasing the excise taxes on the disposal of municipal solid waste construction and demolition debris in any landfill, and on the transfer of municipal solid waste and construction and demolition debris to a transfer station, from $2 to $1 per ton of waste.

Amends GS 105-187.63, which provides for quarterly crediting or distribution of waste disposal taxes received (less the collection costs, as provided). Sets a moratorium on crediting the Inactive Hazardous Sites Cleanup Fund, effective July 1, 2021, and sunsets the moratorium on the first day of the first fiscal quarter beginning no less than 180 days following the date the DEQ has provided a final report to the specified NCGA committee and division regarding the completion and outcomes of the four-site pilot program for closure of pre-regulatory landfill sites. During the moratorium, provides for 75% of the waste disposal taxes received to be distributed to cities and counties on a per capita basis, as provided by existing law, and 25% to be credited to the General Fund.

Effective July 1, 2019.