Amends GS 135-4 and GS 128-26 concerning omitted membership service under the Teachers' and State Employees' Retirement System and the Local Government Employees' Retirement System. Adds identical provisions to each statute to require an employer to provide written notification of the total hours an employee worked in the preceding 12 months upon request from the employee classified as part-time. Requires the employer to provide a copy of the notification to the Retirement Systems Division upon request. Requires an employer to pay the applicable employer contributions if an employee is found to have been classified as part-time in error and was not eligible to earn membership service due to that error so long as the employee has paid a lump sum equal to the applicable employee contributions within one year of the omission. Effective January 1, 2021, and applies to the purchase of service for work performed on or after January 1, 2020.

Requires the Department of Public Safety, Division of Adult Correction and Juvenile Justice (Division) to provide personal protective equipment to inmates who are working in a State prison or for Correction Enterprises and requires providing personal protective equipment, to the extent possible, to all other inmates. Expires on the earlier of the date the Governor rescinds Executive Order No. 116, or March 1, 2021.

Requires the Division, by October 1, 2020, to report on its distribution of personal protective equipment during the COVID-19 emergency (the time between March 10, 2020 and the date that the Division submits its report) to the specified NCGA committee.

Appropriates $100,000 in nonrecurring funds for 2020-21 from the General Fund to the Division for personal protective equipment and inmate medical costs caused by the COVID-19 emergency. Effective July 1, 2020.

Identical to S 728, filed 5/13/20.

Directs the NC Housing Finance Agency (Agency) to provide loans to eligible landlords experiencing economic hardship caused by the COVID-19 pandemic. Defines eligible landlord to mean a landlord of residential property who has no more than 25 existing tenants residing in property situated in the State and who relies on rents received from rental properties as the landlord's primary source of income. Details limitations and requirements of the loans, including that the loans have a 0% interest rate; capping the term and amount of loans at 66 months and $5,000 per eligible landlord; limiting application to one individual per household (though spouses can be listed together); requiring repayment upon the occurrence of a triggering event (defined to include the expiration of the State of Emergency period, breach of the loan agreement, notice of housing code or rental property ordinance violations, and failure to keep the premises in a fit and habitable condition); and prioritizing landlords with current tenants who are displaced students or individuals unable to pay rent as a result of the COVID-19 pandemic. 

Appropriates $3 million in nonrecurring funds from the General Fund to the Agency for the 2019-20 fiscal year for the loan program. Requires the Agency to exhaust any federal funds received for the same purpose before using any State funds.

Requires the Agency to submit a quarterly report to the specified NCGA committee on the number of loan applicants, loans issued, loan amounts, location of loans, loan repayment, and defaulted loans, loans with triggering events, and recapture.

Identical to S 727, filed 5/13/20.

Part I. IRC Update

Amends GS 105-228.90 to update the term Code as it applies to the general administration of taxation to mean the Internal Revenue Code as enacted as of May 1, 2020 (currently, January 1, 2019).

Amends GS 105-130.5 to expand the additions to federal taxable income that must be made in determining State corporate net income to include: (1) a taxpayer's interest expense deduction that exceeds the interest expense deduction allowed under the Code as of January 1, 2020, for the 2019 and 2020 taxable year (provides that the provision is meant to decouple from the modification of limitation on business interest allowed under the CARES Act); and (2) the amount of any forgiveness of indebtedness on a covered loan, as defined in the federal CARES Act (provides that this provision is meant to decouple from the loan forgiveness allowed under the federal CARES Act).

Amends GS 105-153.5(a)(2)a., concerning charitable contributions, to provide for the term Code to mean the IRC as enacted as of January 1, 2020, for taxable year 2020, as it applies to the subsubdivision. Also, adds that for taxable years beginning on or January 1, 2021, a taxpayer can only carry forward the charitable contributions from taxable year 2020 that exceed the applicable percentage limitation for the 2020 taxable year allowed under the subsubdivision. Provides that the purpose of the new provisions is to decouple from the modification of limitations on charitable contributions during 2020 allowed under the federal CARES Act.

Amends GS 105-153.5(a)(2)b. to modify the allowable itemized deduction an individual may elect to deduct from their gross income for mortgage expense and property tax. Prohibits the amount allowed as a deduction for interest paid or accrued during the taxable year under the Code with respect to any qualified residence from including the amount for mortgage insurance premiums treated as qualified residence interest for taxable years 2014 through 2020 (currently limited to taxable year 2014, 2015, 2016, and 2017).

Similarly, amends GS 105-153.5(c2) to modify the required adjustments to an individual’s gross income, which are decoupled from federal requirements. Requires the taxpayer to add the amounts excluded from the taxpayer’s gross income for the discharge of qualified principal residence indebtedness and qualified tuition and related expenses under the Code for taxable years 2014 through 2020 (currently limited to taxable year 2014, 2015, 2016, and 2017).

Further amends GS 105-153.5(c2), adding 12 new decoupling provisions and requiring taxpayers to make the specified additional adjustments to their adjusted gross income as specified relating to deductible 2018, 2019 and 2020 net operating losses, excess business losses, excess net operating loss carryforward deductions, excess interest expense deductions, employer paid qualified education loans excluded from gross income, deductions of qualified charitable contributions, and forgiveness of covered debt on a covered loan.

Part II. Excise Tax Changes

Section 2.1

Amends GS 105-113.4 to modify the definition of sale under Article 2A, Tobacco Products Tax, to more specifically include transfer of possession and transfer of ownership, rather than a transfer generally.

Section 2.2

Amends GS 105-113.4A to require licensees under Article 2A to more specifically display a license at each place of business for which it is issued (was, display at the place of business for which it is issued) and specifies that it be in a conspicuous place. Requires the Secretary of Revenue (Secretary) to make available, rather than provide, a list of licensees upon request of a manufacturer licensee. Amends GS 105-259 to similarly allow the Department of Revenue (Department) to make available, rather than provide, this tax information to all entities licensed under Article 2A (was, to aid in the administration of the tobacco products). 

Amends GS 105-449.77 to require the Secretary to make available, rather than annually provide, to each licensee a list of all licensees under Article 36C, governing motor fuels tax. Makes conforming changes to maintain the Secretary’s duty to monthly update the list.

Amends GS 105-449.139 to similarly require the Secretary to make available, rather than provide, a list of licensed alternative fuel providers under Article 36D to each licensed bulk-end user and licensed retailer, and vice-versa. Makes conforming changes to maintain the Secretary’s duty to annually update the lists.

Section 2.3

Amends GS 105-113.4B, concerning licensees under Article 2A, and GS 105-449.76, concerning licensees under Article 36C, to more clearly differentiate license cancellation and revocation procedures. Makes changes to cancellation procedures to now require the licensee’s request to cancel to include a proposed effective date of cancelation and requires the license be returned to the Secretary on or before the proposed effective date (previously required immediate return upon request). Adds that a request to cancel that does not include a proposed effective date will result in the cancelation of the license 15 days after the Department receives the written request. Establishes protocol for when a license is unable to be returned. Requires the Secretary to notify the licensee when the license is canceled. Finally, in regards to license revocation, provides that if a person whose license may be revoked fails to attend the noticed hearing on the revocation, the license revocation is effective 15 days after the noticed hearing.

Section 2.4

Amends GS 105-113.4E to require the manufacturer of modified risk tobacco products rather than the taxpayer to substantiate that the product qualifies as a modified risk tobacco product. Also subjects the manufacturer rather than the taxpayer to the reduced tax rate provided under the statute, and makes the manufacturer rather than the taxpayer responsible for notifying the Department of expiration or USFDA withdrawal of product qualification. Makes conforming changes.

Section 2.5

Enacts GS 105-113.4G to establish general recordkeeping requirements for licensees under Article 2A and all persons required to make reports under Article 2A. Requires the records to be open to inspection by the Secretary or an authorized representative at all times, and requires records to be preserved for a period of three years. Makes conforming changes to repeal GS 105-113.26 and GS 105-113.40.

Section 2.6

Amends GS 105-113.13, concerning licensed distributors of cigarettes, and GS 105-113.38, concerning wholesaler dealers or retailer dealers of other tobacco products, to remove the qualification of requiring a bond to protect the State from loss, specifically, in the event of the distributor or dealer’s failure to pay taxes. Instead, provides for the bond requirement simply to protect the State.

Section 2.7

Amends GS 105-113.27, which prohibits the sale or offering for sale non-tax-paid cigarettes, to add a qualifying phrase to provide for instances which exceptions to this general prohibition are provided for in Article 2A.

Section 2.8

Amends GS 105-187.76, GS 105-187.77 and GS 105-187.80 to correct the name of the Mining and Energy Commission as the Oil and Gas Commission. 

Section 2.9

Amends GS 105-449.37 to update the term International Fuel Tax Agreement as the term is used in Article 36B, which governs motor carrier taxation. Now defines the term to mean the Articles of Agreement adopted by the International Fuel Tax Association, Inc., as amended as of December 1, 2018 (was, as of January 1, 2017).

Section 2.10

Amends GS 105-449.49 to allow licensed motor carriers in the State that are subject to the International Fuel Tax Agreement to apply for a temporary permit authorizing the motor carrier to operate a qualified motor vehicle in the State for 30 days without the required decal. Requires the licensed motor carrier to be in compliance with the motor carrier tax provisions of Article 36B. Describes application parameters. Requires a motor carrier operating under a temporary permit to keep a copy of the permit in the motor vehicle. Makes conforming changes to GS 105-449.47.

Section 2.11

Amends GS 105-449.69A to add to the provisions concerning the issuance of temporary licenses for importing, exporting, distributing, or transporting motor fuel in the State in response to a disaster declaration. Expands the provisions to also include temporary licensing during a state of emergency, defined by statutory cross-reference. Modifies the provisions concerning the duration of the temporary licenses issued in response to a disaster declaration, which previously stated that the temporary licenses expires upon the expiration of the disaster declaration. Now provides that a temporary license issued in response to a disaster declaration or a state of emergency is effective on the date the applicant engages in business in the State and expires 30 days after that date. Allows for a request for a 30 day extension of the temporary license prior to its expiration if the disaster declaration or state of emergency remains in effect. Prohibits issuance or renewal if the licensee failed to comply with Article 36C (previously, if the licensee failed to file the requested returns or make payments of the required taxes). Modifies the application requirements to now require application within seven calendar days of engaging in business in the State (was, from the date of the disaster declaration). Further specifies that the application must be filed when a state of emergency or a disaster declaration is in effect. Maintains the existing application criteria concerning required information.

Section 2.12

Amends GS 105-449.134 to specify that the revocation and cancelation procedures set forth for licensure under Article 36C, concerning motor fuels, apply to revocation and cancelation of licenses under Article 36D, concerning alternative fuels (previously only referred to revocation procedures).

Section 2.13

Amends GS 119-19 to require the Secretary to give notice of summary revocation of a kerosene license and notice of a hearing on the proposed revocation of a kerosene license to be sent by certified mail rather than registered mail.

Part III. Sales and Use Tax Changes

Section 3.1

Amends GS 105-164.14 to allow nonprofit entities a semiannual refund, and certain governmental entities an annual refund, of sales and use taxes paid by it under Article on direct purchases of items (was, tangible personal property and services, which are now included in the defined term items by SL 2019-169). Effective July 1, 2020, and applies to purchases made on or after that date.

Section 3.2

Amends GS 105-164.16 to make clarifying changes regarding use tax on purchases by removing references to out of state purchases.

Section 3.3

Amends GS 105-164.4J, which governs marketplace-facilitated sales. Redefines the scope of the statute to make the statute applicable to a marketplace facilitator engaged in business in the State (previously, limited to marketplace facilitators that make sales sourced to this State that meet certain gross sale or transaction thresholds in the previous or current calendar year). Makes conforming changes. Effective July 1, 2020, and applies to sales occurring on or after that date.

Section 3.4

Amends GS 105-164.4, concerning privilege tax, to specify that the retail sale or the use, storage, or consumption in the State of a digital code is treated the same as the retail sale or the use, storage, or consumption in the State of certain digital property for which the digital code relates. Under existing provisions, the general tax rate of 4.75% applies to the sales price of certain digital property.

Section 3.5

Amends GS 153A-154.1, concerning local meals taxes imposed by counties, and GS 160A-214.1, concerning local meals taxes imposed by cities, to set forth uniform provisions governing local meals taxes. Establishes that the each statute preempts local acts in the event of conflict, respectively. Places responsibility of remitting the local meals tax on prepared food and beverages on retailers that are required to remit State and local sales and use tax; requires the tax to be remitted to the county or city on or after the effective date of the levy of the local meals tax. Adds defined terms to GS 153A-154.1. Adds to the defined terms set forth in GS 160A-214.1 to include prepared food and beverages. Both statutes define prepared food and beverages to include prepared food, and alcoholic beverages that meet at least one of the conditions of prepared food, as the term is defined under the Code. Makes organizational changes. Effective July 1, 2020, and applies to sales occurring on or after that date.

Part IV. Personal Income Tax Changes

Section 4.1

Corrects a statutory cross reference in GS 105-131.8, concerning income tax credits.

Section 4.2

Repeals GS 105-153.5(b)(10) to eliminate the state income tax deduction allowed for cancelation of debt income recognized as federal income for certain taxable years.

Section 4.3

Amends GS 105-154 concerning tax payments on behalf of nonresident owners or partners. Current law allows a business manager to include a copy of an affirmation of a nonresident partner, who is not an individual, to pay the tax with its corporate, partnership, trust, or estate income tax return, with the manager’s report to the Secretary regarding the business earnings in the State and the distributive share of the income of each nonresident owner or partner. Adds that the affirmation must be annually filed by the nonresident partner and submitted by the manager by the due date of the report or the manager is required to pay the tax on the nonresident partner’s share.

Section 4.4

Enacts GS 105-252.1 to prohibit using a truncated taxpayer identification number (TTIN) on any state tax return, statement, or other document required to be filed with or furnished to the Department unless specifically authorized by GS Chapter 105.

Amends GS 105-228.90 to add taxpayer identification number (TIN) and TTIN to the defined terms set out that apply to the general administration of the Chapter. Makes conforming changes to GS 105-163.1(12a).

Section 4.5

Amends GS 105-241.13 concerning taxpayer requests for review of the Department’s proposed denial of a refund or a proposed assessment, including the Department scheduling a conference with the taxpayer. Specifies that the conference can be rescheduled if there is mutual agreement of the Department and the taxpayer.

Part V. Corporate Tax Changes

Section 5.1

Amends GS 105-122, concerning corporate franchise or privilege tax. Requires the addition for the amount of indebtedness the corporation owes that creates net interest expense, but does not create qualified interest expense, as defined by statutory cross reference (previously, detailed adjustments for borrowed capital). Makes conforming changes. Effective for taxable years beginning on or after January 1, 2021, and applicable to the calculation of franchise tax reported on the 2020 and later corporate income tax returns.

Section 5.2

Amends GS 105-130.4, concerning allocation and apportionment for corporate tax purposes. Provides that a wholesale content distributor’s amount of receipts sourced to the State (was, amount of income apportioned to the State) cannot be less than 2% of the total domestic gross receipts of the wholesale content distributor from advertising and licensing activities. Amends GS 105-122(c1) to eliminate duplicate language. Effective for taxable years beginning on or after January 1, 2020.

Section 5.3

Repeals GS 105-130.5(a)(21) and (b)(25), concerning adjustments to federal income in determining State income tax, to conform to the repeal of GS 105-153.5(b)(10) that eliminates the State income tax deduction allowed for cancelation of debt income recognized as federal income for certain taxable years.

Section 5.4

Amends GS 105-130.5A, concerning the Department’s proposed assessment or refund for corporations. Provides that when a refund is determined in whole or in part by a proposed assessment to an affiliated group member pursuant to the statute, the refund cannot be issued until the proposed assessment to the affiliated group member has become collectable under state law. Requires the refund to reflect any changes made by the Department under the statute.

Section 5.5

Repeals GS 105-130.11(b)(4), which set out an income tax exemption for nonrelated business income concerning parking facilities for nonprofit entities.

Part VI. Tax Enforcement and Administration Changes

Section 6.1

Amends GS 105-236.1 to authorize the Secretary to appoint employees of the Criminal Investigations Section of the Tax Enforcement Division to serve as revenue law enforcement officers having the responsibility and subject matter jurisdiction to enforce GS 105-259, which governs secrecy of tax information by State officers, employees and agents, when the offense involves a tax imposed under GS Chapter 105.

Section 6.2

Amends GS 105-241.8 to allow the Secretary to propose a tax assessment at any time with no statute of limitations if the taxpayer, as a trustee, collected taxes on behalf of the State but did not remit all the taxes held in trust when due. Applies to assessments not barred by the statute of limitations on or after the date the act becomes law.

Section 6.3

Amends GS 105-242.2, concerning personal civil liability for unpaid taxes of a business entity, to define the scope of the act to exclude the criminal liability of any person.

Section 6.4

Amends GS 105-243.1 to redefine overdue tax debt to mean any part of a tax debt that remains unpaid 60 days or more (was, 90 days or more) after it becomes collectible under state law and excludes tax debt for which an installment agreement was in place for the tax debt within 60 days (was, 90 days) after the tax debt become collectible. Provides for a collection assistance fee of 20% to be imposed on any overdue tax debt (previously, imposed on an overdue tax debt that remains unpaid 60 days or more after the debt is deemed collectible under state law). Requires the Department to notify the taxpayer that the fee will be imposed at least 60 days prior to its imposition and allows the Department to include the fee notice on the notice of collection. Makes conforming changes. Effective August 1, 2020, and applies to tax debts that become collectible on or after that date.

Amends SL 2019-169, Section 5.1, to postpone related changes made by Section 5.1 of that act to GS 105-243.1 from January 1, 2020, to August 1, 2020.

Section 6.5

Amends GS 93B-1 to exclude the Department from the term State agency licensing board, as the term applies to occupational licensing regulations. 

Part VII. Extend Certain Sunsets

Amends GS 105-269.8 to extend the sunset for individuals to donate all or a portion of their State tax refunds to aid in the early detection of breast cancer and cervical cancer from taxable years beginning on or after January 1, 2021, to on or after taxable years beginning on or after January 1, 2026.

Amends GS 160A-239.1 to extend the sunset of Article 10A, Special Assessments for Critical Infrastructure Needs, from July 1, 2020, to July 1, 2025, which allows local governments to finance certain infrastructure needs through special assessments, for projects that have not been approved under a final assessment resolution.

Part VIII. Effective Date

Amends GS 18B-104 to require the Alcoholic Beverage Control Commission (ABC Commission) to develop a written policy regarding actions the ABC Commission may take against permittees for ABC law violations. Requires the policy to detail (1) the guidelines followed by the ABC Commission in determining which authorized action to take against a permittee for a first or repeat violation, (2) when it is appropriate to deviate from the guidelines, (3) the justification for differences in the severity of actions taken for similar violations, and (4) the justification for dismissing an alleged violation case. Requires the policy to be posted on the ABC Commission’s website and requires 30 days’ notice to be posted on the website prior to policy revision. Additionally, establishes a new reporting requirement mandating that the ABC Commission annually posts specified information regarding alleged ABC law violations on its website.

Requires the ABC Commission to post the policy now required under GS 18B-104, as amended, by October 1, 2020.

Directs the ABC Commission to study the feasibility of setting the amount of Commission-assessed fines for ABC law violations based on the value of alcohol sales made by the permittee or the volume of alcohol sold by the permittee. Details required components of the study, including any necessary legislative changes necessary to implement either approach. Requires the ABC Commission to submit the report to the specified NCGA Committee by December 1, 2020.

Makes the following changes to the NC Teaching Fellows Program (Program), Part 3, Article 23, GS Chapter 116.

Amends GS 116-209.62, expanding the purpose of the Program to now be to recruit, prepare, and support students residing in or attending higher education institutions in the State for preparation as highly effective teachers in the State's public schools, rather than specifically targeting STEM or special education teachers. Makes conforming changes throughout Part 3 to remove references limiting the provisions' application to STEM or special education teachers. Expands the Program to include the 17 specifically named institutions, which all have approved educator preparation programs (EPPs) (previously, limited participation to five institutions of higher learning with approved EPPs selected by the Commission that represent both postsecondary constituent UNC institutions and private postseconday institutions operating in the State that meet the specified standards for selection, adopted by the Commission, as specified). Makes technical and conforming changes.

Appropriates $2,987,500 in additional recurring funds for 2020-21 from the General Fund to the Program, to provide for additional slots for forgivable loans beginning with the 2021-22 academic year. States the NCGA's intent to appropriate from the General Fund to the Program the following to provide a total of 200 slots for forgivable loans beginning with the 2024-25 academic year: (1) $2,987,500 in additional recurring funds for 2021-22; (2) $2,987,500 in additional recurring funds for 2022-23; and (3) $2,987,500, in additional recurring funds for 2023-24.

Effective July 1, 2020, and applies to the administration of the Program on or after that date.

Establishes the 23-member Joint Legislative Study Committee on Uniform Pretrial Release Procedures (Committee) to study and develop recommendations for: (1) uniform statewide standards and procedures regarding pretrial release programs; (2) uniform statewide standards and procedures for the treatment of criminal defendants that have failed to appear in court or have failed to comply with a judgment that ordered the payment of monies; (3) uniform statewide standards and procedures for conditions of pretrial release imposed upon criminal defendants that have been arrested for a crime for which there is no possibility of jail time, whether due to the crime charged or the defendant's prior criminal history; and (4) uniform statewide procedures and cost estimates for a house arrest and electronic monitoring program funded entirely by the State. Sets out membership requirements of the Committee, including appointment authority. Allows the President Pro Tempore of the Senate and the Speaker of the House to each appoint a co-chair. Provides for a quorum, staffing, meeting space, Committee powers, and the filling of vacancies. Allows the Committee to make an interim report to the specified NCGA Committee by September 1, 2021, and requires a final report by January 15, 2022. Terminates the Committee upon the earlier of January 15, 2022, or the filing of the final report.

Titles the act as the Invest NC Bond Act of 2020. States the act's purpose and legislative findings, and provides seven defined terms.

Subject to voter approval at the statewide election on November 3, 2020, authorizes the State Treasurer to issue and sell, either at one time or from time to time, general obligation bonds and notes up to $3.9 billion, subject to consent of the Council of State. Restricts use of the proceeds of the public improvement bonds and notes to specified projects and amounts, with general total amounts totals of: $2 billion for public instruction, $800 million for water and sewer infrastructure, $500 million for community colleges, $500 million for the University of North Carolina, and $100 million for the Department of Natural and Cultural Resources. Details special allocation provisions applicable to the following uses of bond and note proceeds.

Concerning proceeds used for public schools capital assistance, requires (1) equal allocation among counties of $1 billion; (2) allocation of $250 million among local administrative units located in counties whose wealth is less than the State average wealth, as specified; (3) allocation of $750 million among local administrative units on the basis of average daily membership for the 2018-19 fiscal year, as specified; (4) except for low-wealth counties, local matching of proceeds at a $1 match for every $3 of proceeds for units in development tier one areas, $1 match for every $2 of proceeds for units in development tier two areas, and $1 match for every $1 of proceeds for units in development tier three areas, with periodic reports on matching to the State Board of Education and annual reports on the impact of funds provided on the property tax rate, and provisions for reallocating unmatched funds; and (5) guarantees proceeds received are used for acquisition of real property and construction, acquisition, reconstruction, enlargement, renovation or replacement of buildings and other structures, and that proceeds only supplement and do not decrease local funds for those projects.

Concerning proceeds used for water and sewer infrastructure, requires the Department of Environmental Quality (DEQ) to create a grant and loan program within the Wastewater Reserve and the Drinking Water Reserve, with priority for (1) requests to substantially increase a water and/or sewer infrastructure system's financial system viability, (2) requests used to promote increased resiliency of systems at risk of catastrophic damages from flooding or storm events, and (3) requests allowed for loans from the Drinking Water Reserve under GS 159G-34. Details program administration.

Concerning proceeds used for the Community College Prosperity Zone Projects, requires the NC State Board of Community Colleges to create a grant program for allocation of funds labeled as such Prosperity Zone Projects to fund large construction projects or substantial renovations of existing facilities for majority use in the training and education areas of advanced health sciences, information technology, public safety, and transportation. Requires collaboration of at least two colleges in the prosperity zone on the use of the requested facility. Requires participating colleges to document an operation plan in its loan application. Specifies that no match is required.

Concerning proceeds used for community colleges for new construction, repairs, and renovations, requires the proceeds be used for new construction or rehabilitation of existing facilities and repairs and renovations only. Requires all such purchases and replacements to have a useful life of at least 10 years and any renovation must extend the useful life of the facility at least 10 years. Requires matching of proceeds for new construction projects only at $1 match for every $3 of proceeds for projects in development tier one areas, $1 match for every $2 of proceeds for projects in development tier two areas, and $1 match for every $1 of proceeds for projects in development tier three areas. 

Details the allocation and accounting of improvement bond proceeds. Allows for investment by the State Treasurer and use of investment earnings as specified. Sets forth further parameters regarding use of proceeds with other available monies and disbursement. Requires the State Treasurer or a designee to set up a comprehensive system of tracking the proceeds to account for use and compliance. Allows the State Treasurer to withhold proceeds for not complying with tracking requirements.

Details the procedure and requirements for issuance of the improvement bonds and notes, including: required terms and conditions; required signatures, forms, and registration; the manner of sale and expenses; notes and repayment; refunding of bonds and notes; tax exemption; investment eligibility; faith and credit of the State pledged; and other agreements the State Treasurer can provide for bond insurance and other derivative products. 

Provides for the variable rate demand authority of the State Treasurer of the bonds and notes and sets restrictions concerning the aggregate principal amounts payable by the State under a credit facility, as defined by the act.

Provides guidance for the act's interpretation, including that the act is meant to provide an additional or alternative financing method, statutory cross references may be amended, the act is to be construed broadly, the act supersedes other conflicting law; and the act's provisions are severable.

Appropriates $30 million in nonrecurring funds from the General Fund to the Office of State Budget and Management to be allocated to State agencies negatively impacted by the loss of anticipated receipts due to the COVID-19 emergency. Requires OSBM to report to the specified NCGA commission prior to any transfer of funds. Effective July 1, 2020.

Substantively identical to H 1087, filed 5/14/20.

Requires the State Controller to transfer $300,000 for 2019-20 from the Coronavirus Relief Reserve to the Coronavirus Relief Fund (Relief Fund) under the CARES Act of 2020. Appropriates that $300,000 in nonrecurring funds for 2019-20 from the Relief Fund to the Department of Health and Human Services (DHHS) for various health care needs related to public health and safety during the COVID-19 pandemic. Provides that the funds do not revert but remain available until December 30, 2020. 

Requires DHHS to report to the specified NCGA committees and division by March 1, 2021, on the use of the appropriated funds. 

Amends GS 126-4 to require the State Human Resources Commission (SHRC) to establish policies and rules governing delegation of authority to an Ombud's Office charged with providing independent review of State employee workplace complaints and assistance to State employees in resolving workplace issues. Requires the Ombud's Office to establish education and training programs for State employees and their supervisors concerning employee rights and appropriate dispute resolution.

Enacts Article 17, Contract Employee Protection, to GS Chapter 126. Provides defined terms for the Article. Establishes that it is against State policy for any State employee to mistreat a contract employee in the government workplace or in connection with a State-controlled project. Defines contract employee to mean an employee of a private third-party employer, as defined, who is assigned to work in a State government workplace or on a State-controlled project. Makes it the responsibility of each supervisor to take reasonable steps to prevent mistreatment of contract employees.

Prohibits State employees from taking or causing a private third-party employer to initiate adverse action against a contract employee in retaliation, and prohibits a private third-party employer from taking an adverse action against a contract employee for retaliation, for the contract employee: (1) making a complaint or providing information in good faith to the NC Department of Labor or the US Department of Labor about possible labor law violations by the employer or a State agency, department or institution; (2) testifying in any investigation or other proceeding under State, local or federal law relating to a State government workplace or State-controlled project; (3) exercising any legally protected employee rights; or (4) complaining about workplace bullying in a State government workplace or State-controlled project. Defines adverse action to include reassignment to less desired work location, a reduction in compensation, failure to give promised or customary compensation or work status increase, disciplinary action, more intensive or critical supervision, withdrawal of previously allowed privileges, or assignment of more difficult duties. Defines workplace bullying to mean a persistent pattern of mistreatment from others in the workplace that causes either physical, emotional, or financial harm. Subjects any State employee who violates the prohibition to disciplinary action up to and including termination.

Requires investigation of violations by the NC Department of Labor. Permits civil penalties against a private third-party employer ranging from $1,000 to $20,000 per violation. Makes a private third-party employer determined in violation of the statute to be ineligible to contract with any State agency, department or institution for a period of five years. Establishes a cause of action for the contract employee to bring against the private third-party employer for a violation, and allows for remedies including reinstatement, back pay, and any other relief the court deems appropriate. Requires the prevailing party to also receive attorneys' fees and litigation costs. Directs the Department of Labor and the SHRC to jointly develop and distribute educational and training materials about contract employee rights, including physical posters and online materials.

Defines the scope of the Article to include all State employees including those subject to and exempt from the provisions of the State Human Resources Act, GS Chapter 126; excludes contracts to which the federal government is a party. Requires the State employer and the private third-party employer to post notice and use other appropriate means to keep all employees informed of their protections and obligations under the Article. Clarifies that the rights and obligations under the Article supplement other rights and obligations under state law. Directs the NC Department of Labor and the SHRC to collaborate and adopt rules to implement the Article. 

Appropriates $180,000 in recurring funds from the General Fund to the SHRC for the 2020-21 fiscal year for two new personnel positions to support the establishment of the Ombud's Office created by the act.

Appropriates $100,000 in nonrecurring funds from the General Fund to the SHRC for the 2020-21 fiscal year to fund enforcement, training, and educational efforts concerning new GS 126-101 and to combat workplace bullying in State government.

Appropriates $77,000 in recurring funds from the General Fund to the Department of Labor for the 2020-21 fiscal year for one new personnel position to conduct investigations related to enforcement of new GS 126-101.

Effective July 1, 2020.

To be summarized.

Amends GS 15A-601 to require any defendant charged with a misdemeanor under a magistrate's order or by criminal process who is held in the custody to have a first appearance before a district court judge in the district in which the crime is charged to have been committed. Clarifies that this first appearance is not a critical stage of the proceedings. Makes technical changes and language gender neutral. Effective December 1, 2020, and applies to criminal processes served on or after that date.

Provides that no criminal liability applies to any provision of an executive order issued by the Governor in response to the COVID-19 emergency or a prohibition or restriction issued by a city or a county in response to the COVID-19 emergency that restricts a business owner or religious organization's ability to operate if the owner or religious organization makes reasonable efforts to maintain and enforce social distancing. Abates all prosecutions for violation of any provisions described above and prohibits charging court costs. Provides that any business operating as required above must not be closed by any law enforcement entity for violation of an executive order if the business is operating in compliance with the above. Excludes businesses or establishments engaged in providing the use of video gaming machines. Allows a business or establishment providing the use of video gaming machines along with other goods and services, that otherwise meets the criteria above, to operate the portions of its business that do not involve video gaming machines. Sets the maximum civil fine that may be levied against any person who is liable for a violation referenced in above at $5.

Appropriates $5,000 in nonrecurring funds for 2019-20 from the General Fund to the Department of Commerce, to develop and provide educational materials to businesses and religious organizations on the provisions of this act.

Applies retroactively to March 23, 2020.

Enacts Article 6, New Farm Equipment Warranties, of GS Chapter 106. States the Article's purpose and sets forth defined terms. Defines agricultural equipment as any self-propelled vehicle designated primarily for and used in the occupation or business of farming.

Requires a manufacturer, an agent or authorized dealer of the manufacturer to make or arrange for repairs necessary to conform agricultural equipment to the express written warranties if the consumer reports the nonconformity during the later of the term of the express written warranties or one year from the date of original delivery to the first consumer. Requires replacement with comparable equipment acceptable to the consumer when noncomformity is not corrected and substantially impairs the use and market value of the equipment to the consumer after a reasonable number of attempts, whereby the consumer can only be charged the reasonable allowance for prior use of the equipment, or requires the manufacturer or authorized dealer to accept a return of the equipment and refund the cash price to the consumer less a reasonable allowance for prior use. Provides for refunds to the consumer and lien holder or holder of a security interest, if any. Defines reasonable allowance for prior use.

Establishes a presumption that a reasonable number of attempts have been undertaken to conform equipment to the applicable express written warranties if, within the warranty term or one year following the date of the original delivery to the first consumer, (1) the same nonconformity subject to repair four or more times continues to exist, or (2) the equipment has been out of service for repair for a cumulative total of 30 or more calendar days, as specified. Allows for extensions whereby repair services are unavailable due to war, natural disasters or the like. Prevents application of the presumption unless the manufacturer received prior direct written notice from or on behalf of the consumer and has been offered an opportunity to cure the defect, as specified. 

Establishes affirmative defenses against claims alleging nonconformity which does not substantially impair the use and market value, or a nonconformity that is the result of abuse, neglect, or modifications or alterations of the equipment not authorized by the manufacturer.

Establishes a consumer's right to civil action for violations of the Article. Sets a six month or 24 month statute of limitations on an action under the Article, determined by the later of six months following the expiration of the warranty term or 24 months following the date of the original delivery to the consumer. Provides that other remedies are not effected and remain available to the consumer.

Effective January 1, 2021, and applies to agricultural equipment sold on or after that date.

Appropriates $100,000 in nonrecurring funds from the General Fund to the Department of Agriculture and Consumer Services for the 2020-21 fiscal year for consumer education and enforcement of the act.

States legislative intent to provide a refundable premium tax credit designed to help eligible individuals in the coverage gap to afford health insurance purchased through the federal Health Insurance Marketplace, or the Health Benefits Exchange, modeled after the federal refundable premium tax credit under the Affordable Care Act. Establishes eligibility requirements as: (1) that the individual has a modified adjusted gross income that is below 100% of the federal poverty level; (2) the individual is at least 19 and under 65 years of age; (3) the individual is not entitled to to or enrolled in Medicaid benefits under Parts A or B of Title XVIII of the Social Security Act; (4) the individual is not eligible for Medicaid coverage or NC Health Choice coverage under the State Plan providing minimum essential coverage; (5) the individual is not eligible for coverage under TRICARE; and (6) the individual is not able to obtain affordable coverage through an eligible employer-sponsored plan that provides minimum value and minimum essential coverage. 

Directs the Department of Health and Human Services (DHHS) Secretary and the Department of Revenue Secretary to collaborate and design a program to implement the described State premium tax credit that (1) estimates the amount of credit that the individual will be eligible for in a given tax year, and (2) allows an individual to direct any amount of the estimated credit in advance directly to an insurance company offering health benefit plans in the State on the Health Benefits Exchange. Requires the Secretaries to submit a report by March 1, 2021, to the NCGA outlining the program, setting out recommendations, and providing any necessary legislative changes for implementation, as well as the costs associated with program administration. States legislative intent that program costs do not exceed $1 billion.

Appropriates $100,000 in nonrecurring funds from the General Fund to each DHHS and the Department of Revenue for the 2020-21 fiscal to design the program.

Amends GS 15A-534 to no longer mandate judicial officials to require a defendant to execute a secured appearance bond when imposing house arrest with electronic monitoring as a condition of pretrial release. Additionally, no longer mandates a judicial official to require a defendant who has failed to appear on one or more prior occasions to answer the charge(s) to which pretrial conditions apply to execute a secured appearance bond in an amount at least double the amount of the most recent previous secured or unsecured bond, or $1,000 if no bond has been required of the charges. Instead, requires the judicial official to impose conditions of pretrial release provided by the statute, which includes imposing restrictions on travel, associations, conduct, or place of abode of the defendant. Effective December 1, 2020, and applies to conditions of pretrial release imposed on or after that date.

Blank bill.

Identical to S 759, filed 5/14/20.

Enacts Article 37, Student-Athlete Compensation, of GS Chapter 116. States legislative findings and sets forth three defined terms.

Permits student-athletes to receive compensation for the use of the student-athlete's name, image, or likeness related to an athletic program at an institution of higher education, which is defined to include a constituent institution of UNC or a private college or university in the State. Defines athletic program to mean a sport program played at the collegiate level for which eligibility requirements for participation by a student-athlete are established by a national association for the promotion or regulation of intercollegiate athletics. Further, allows student-athletes to contract for athlete agent or attorney representation pursuant to state and federal law.

Prohibits an institution of higher education or an athletic group or organization with authority over intercollegiate athletics from providing a prospective student-athlete with compensation in relation to his or her name, image, or likeness; excludes scholarships.

Details specified retaliatory actions prohibited to be taken by institutions of higher education or groups or organizations with authority over intercollegiate athletics in response to a student-athlete taking action permitted by the statute. Prohibited actions include those taken against the student-athlete and the athletic team.

Establishes requirements regarding contracts entered into by student-athletes for compensation, including that there is no conflict with the team contract and disclosure of the compensation contract to a designated official for the institution of higher education. Requires the institution of higher education to disclose to the student-athlete or his or her representative any conflict identified in the compensation contract and the team contract. Further, prohibits a team contract from preventing a student-athlete from using the athlete's name, image, and likeness for a commercial purpose when the athlete is not engaged in official team activities.

Amends GS 78C-94 to modify the standard form of agency contract provided for student-athletes, conforming to the authorities now provided in new Article 37, GS Chapter 116. Makes conforming repeal of GS 78C-98(b)(6).

The above provisions are effective January 1, 2023, and apply to contracts entered into on or after that date.

Establishes the  18-member NC Study Committee on Student-Athlete Compensation (Committee). Details Committee membership and appointment, chairs, and meetings. Charges the Committee with studying and making recommendations on ensuring implementation of a fair and equitable system of compensation for student-athletes. Allows for contracting with an independent consultant as necessary. Requires consideration of at least five specified factors, including (1) whether receiving compensation will impact eligibility for scholarships or other financial assistance for student-athletes and (2) whether there continues to be significant limitations related to rules of athletic associations, conferences, or other groups or organizations with authority over intercollegiate athletics. Provides for member compensation and committee powers, expenses, staffing, and meeting location.

Appropriates $10,000 from the General Fund to the NCGA to support the Committee's operations.

Requires the Committee to report to the 2021 Regular Session of the NCGA upon its convening. Terminates the Committee upon the earlier of its filing a final report or June 1, 2021.

The above provisions are effective July 1, 2020.