House committee substitute to the 3rd edition makes the following changes.

Changes the act’s titles.

Removes the increase on the sales tax on boats.

Adds the following.

Requires the Wildlife Resources Commission (Commission) to issue one resident Elk Permit by raffle and one Elk Permit by auction, for the 2026 hunting season. Requires any elk taken to be reported and presented to Commission staff. Prohibits transferring, selling, or reassigning the permits. Sets out the procedures for the raffle, including setting the ticket price at $20 or a maximum of 30 raffle tickets for $500. Allows the Commission to retain from the proceeds the actual costs of administering the raffle, up to $25,000, and requires the remaining funds to be deposited in the Wildlife Resources Fund for the conservation and management of elk. Requires the Commission to select one nonprofit wildlife conservation organization that has been involved in the reintroduction of elk into North Carolina to conduct the auction for one Elk Permit. Allows the organization to retain up to 25% of the auction proceeds and for the remaining proceeds to be deposited in the Wildlife Resources Fund for the conservation and management of elk. Allows the Commission, for hunting seasons after the 2026 season, based on its evaluation of its elk management goals, to raffle off one or more Elk Permits and select one nonprofit wildlife conservation organization to conduct an auction for one Elk Permit. Requires for those future hunting seasons that the Commission: (1) conduct an Elk Permit raffle for one or more Elk Permits if it conducts an Elk Permit auction and (2) reserve 50% of all Elk Permits made available via raffle for NC residents. States the NCGA’s intent that receipts generated by the activities authorized by this act supplement, rather than replace, other funds budgeted for management of elk. Requires the Commission to report by March 1, 2027, and every year thereafter in which the Commission conducts Elk Permit raffles and auctions, to the specified NCGA committees and division on the effectiveness of the auction and raffle programs, including the amount of money raised, recommendations as to whether to continue the programs, and, if so, legislative recommendations to improve the programs.

Amends GS 113-129(7c) by adding elk to the definition of game animals.

Amends GS 113-291.8 by requiring both elk and deer hunters to wear hunter orange in a manner that is visible from all directions. Removes outdated language.