Adopts the permanent rules of the 2025 Regular Session of the Senate as the permanent rules of the 2026 First Extra session with the following changes.

Requires that membership of standing committees consist of no fewer than five Senators, including the chairs and vice-chairs and ranking minority members. Gives the President Pro Tempore the right and authority to determine the total number of members and the number of members of each political party for each committee; prohibits a Senator from being a member of more than 12 standing committees unless the Committee on Rules and Operations of the Senate provides otherwise. Specifies that a quorum of a committee is the lesser of the chair and five members or a majority of the committee. Allows the President Pro Tempore and Deputy President Pro Tempore to serve as voting ex officio members of each Senate committee and subcommittee. Allows the Vice-Chair of the Committee on Rules and Operations of the Senate or the Deputy President Pro Tempore to exercise authority given to the Chair of the Rules Committee under these rules, including deciding appeals, in the absence of, or at the discretion of the Chair.

Requires introduced bills to include on the e-jacket the title of the document and the name of the Senator or Senators presenting it. Requires the Principal Clerk of the Senate to receive, number, and present each bill to the Senate for first reading on the day it is filed and receive bills for introduction during the extra session for a day the Senate holds a session until 1:30 pm. Allows cosponsoring no later than the end of the legislative day during which the bill or resolution was first read and refereed and requires cosponsoring to be done electronically.

Limits resolutions that may be introduced or considered in the Senate to those establishing the rules governing the session and adjourning the session sine die. Limits the bill or amendments that may be introduced or considered in the Senate to those that are necessary to provide North Carolinians with State tax relief on gas and diesel fuel.

Requires all bills introduced and all House bills received upon a message from the House of Representatives, upon presentation to the Senate, to be read in the regular order of business by their number and title, constituting first reading of the bill on the day on which they are received. Sets out the procedure for referring bills to committees.

Requires that when a bill or resolution has passed its second reading, it be placed on the calendar for immediate consideration on its third reading, unless prohibited by Section 23 of Article II of the North Carolina Constitution.

Requires all floor amendments to be germane to the subject matter of the measure being considered. Specifies that an amendment is germane to a bill eligible under the Rules above only if it is necessary to provide North Carolinians with State tax relief on gas and diesel fuel and does not (1) change total spending within the bill, (2) change tax expenditures within the bill, and (3) affect transfers to, or appropriations within, program and fund sources in the bill. Makes the committee chair for determining germaneness of amendments or committee substitutes in committee.