Amends GS 20-79.4, as the title indicates. Also allows the Revisor of Statutes to make changes to ensure the plates are listed in the correct order. Effective July 1, 2026.

Establishes the Department of Housing and Community Development (Department) as a cabinet-level department containing the Division of Operations, the Division of Community Development, the Division of Housing and the Policy and Legislative Office. 

Amends GS 143B-2 making the Department subject to the Executive Organization Act of 1973. Amends GS 143B-6 making the Department a principal department.

Amends GS 126-5 listing the Department among those which the Governor may designated positions that are exempt from the NC Human Resources Act.

Enacts new Article 18, Department of Housing and Community Development in GS Chapter 143B, providing as follows. Establishes the Departments and sets out its structure. States the Department's mission as: (1) partner with communities in this State to develop economic potential of communities and residents; (2) provide training and certification for building officials; and (3) invest in housing and community development projects in this State to assist low- to moderate-income residents. Establishes the Secretary of the Department of Housing and Community Development as the head of the Department. Establishes the 9-member North Carolina Board of Housing and Community Development to advise the Secretary and to assist in the mission of the Department. Sets out membership appointment power, sets terms at two years and provides for filling vacancies.

Appropriates $30 million in recurring funds beginning in 2026-27 from the General Fund to the Department. Effective July 1, 2026.

Amends GS 58-51-37(6) defining independent pharmacy as a pharmacy with a limited market of 10 or fewer states and that is either not publicly traded or has a pharmacy-focused core business objective (was, a pharmacy that is part of a group of 10 or fewer pharmacies under common ownership, including a pharmacy that is part of a group of one).

Appropriates $100,000 in nonrecurring funds for 2026-27 from the General Fund to the Department of Insurance, to support the implementation and enforcement of the provisions of SL 2025-69 (The SCRIPT Act), effective July 1, 2026.

Part I. 

Renames the catchline to GS 90-210.22 to Board of Funeral Service (Funeral Board) (currently, Required Meetings of the Board).  Recodifies GS 90-210.19 (Funeral Board members’ oath of office) to GS 90-210.22(b). Recodifies the following provisions: (1) GS 90-210.18A(b), (c), and (d) (Funeral Board creation and membership, vacancies, and removal) as GS 90-210.22(a), (f), and (g), respectively; (2) GS 90-210.23(b) and (c) (Funeral Board officers and limited compensation) into GS 90-210.22(c) and (e), respectively; (3) GS 90-210.25(c)(3) (definition of transportation or removal of a dead human body)as GS 90-210.20(22).

Renames the catchline of GS 90-210.18A as amended by the recodifications provision of the act to State policy on the practice of funeral service (currently, Funeral Board created; qualifications; vacancies; removal) and makes a technical change.

Removes burial and dead human bodies from GS 90-210.20 (definitions pertaining to the practice of funeral services), as amended by the recodifications provision of the act. Removes provisions authorizing a different meaning of the defined terms when required by context.  Adds human remains, reduced human remains, reduction, reduction facility, reduction licensee, transportation or removal permit, and transportation or removal service permit. Replaces references to dead human body with human remains throughout. Removes provision not requiring a branch establishment to contain a preparation room so that it is defined as funeral establishment that serves as an ancillary facility to a principal funeral establishment.  Removes limitation in embalming that ritual washing of human remains required by religious practices be handled in a manner that conforms to GS 130A-395 (handling and limitation of bodies). Expands facility requirements for embalming facility so that it has to be located on property that is not contiguous with the premises of the  funeral establishment and has a different physical address than the funeral establishment. Replaces reference to cremation with reduction in embalming fluid. Removes undertakers and licensed funeral directors from the users listed in the definition and adds funeral service licensee.  Replaces reference to “crematory operations” with “reduction facility operations” in entry-level examination in funeral directing. Requires that a funeral establishment have its structures on a contiguous piece of property.  Clarifies that funeral service is any activity regulated by Articles 13A or 13D of GS Chapter 90, including the described activities relating to human remains and the sale of funeral supplies to the public or financial arrangements for the sale of funeral supplies.  Narrows the definition of funeral service licensee to a person who is licensed and engaged in both funeral directing and embalming (was, funeral service).  Expands the ancillary locations under principal funeral establishment to include embalming facilities. Replaces reference to GS Chapter 90 with Article 13A in resident trainee. Replaces reference to “crematory” with “reduction facility” in transportation or removal of human remains. Makes conforming, organizational, clarifying, and technical changes throughout GS 90-210.20.

Specifies that Funeral Board compensation can also be paid from funds received from Articles 13D, 13E, and 13F of GS Chapter 90 and makes technical and clarifying changes to GS 90-210.22, as amended by the act.

Makes the following changes to GS 90-210.23, as amended by the act. Reorganizes provisions of GS 90-210-25(c)(10) (transport and handling of human remains), GS 90-210.28 (fees), and GS 90-210-25(g)(enforcement) into the section. Replaces references to crematories and alkaline hydrolysis licensees with “reduction facility.” Removes Funeral Board authority to establish schools for resident trainees. Limits the types of collateral the Funeral Board may pledge for a real estate encumbrance to its assets, income, and revenues. Specifies that the Funeral Board can hold hearings in line with the provisions GS Chapter 150B (the APA) as well as Article 13A of GS Chapter 90. Allows the Funeral Board to recover its attorneys’ fees under the described APA show cause hearing if it imposes discipline against a licensee. Limits the attorneys’ fees to $5,000 or less.

Removes provisions: (1) pertaining to when inspections should be conducted and the obligation of a person under inspection to furnish relevant information to the Funeral Board’s request and (2) reinspection fees.  Reorganizes those provisions into GS 90-210.24 (inspectors and inspections [was, inspectors]).  Expands the body of law triggering enforcement action by the Funeral Board’s inspectors to include rules adopted by the Funeral Board under Articles 13D (Preneed Funeral Funds) and 13F (Cremations and Alkaline Hydrosis) of GS Chapter 90 (was, rules adopted under Article 13A of GS Chapter 90).  Enlarges the types of individuals whose criminal and probation records are subject to inspection to include permit holders, resident trainees, and applicants for permits and registrations. Limits the inspector’s authority to perform other duties to those prescribed by the Funeral Board (was, prescribed or ordered by the Funeral Board).

Makes conforming, technical, organizational, and clarifying changes to both GS 90-210.23 and 90-210.24.

Specifies, in GS 90-210.25, that an applicant for a license, permit, or resident traineeship bears the burden of substantiating to the satisfaction of the Funeral Board that they are qualified to do so. Adds four tasks to the applicant’s obligations when submitting an application to the Funeral Board, including paying any required fee, submitting the application on a form and signing it under oath, and consenting to a criminal background check, as described.

Recodifies GS 90-210.25(a)(3) as new GS 90-210.25D and makes the following changes. Names the new section qualifications for license to practice as a funeral service licensee. Replaces references to “dead human body” with “human remains” Makes technical, organizational, and conforming changes.

Recodifies GS 90-210.25(a)(1) and (a)(3a) as new GS 90-210.25E (a) and (b), respectively and makes the following changes. Requires that any program that satisfies the education requirement be either approved by the Funeral Board or accredited by the American Board of Funeral Service Education. Names GS 90-210.25E qualifications for license or provisional license to practice funeral directing. Replaces references to “dead human body” with “human remains”  Removes provisions pertaining to fees, annual expiration of provisional licenses, and continuing education requirements for provisional license holders. Makes conforming, organizational, and technical changes.

Recodifies GS 90-210.25(a2) as new GS 90-210.25F (requirements for practicing as a funeral director or funeral service licensee) and makes the following changes. Removes provisions set to be repealed effective July 1, 2030. Makes conforming, organizational, and technical changes.

Recodifies GS 90-210.25(a)(2) and (d1) as new GS 90-210.25G (qualifications for license to practice embalming; facility registration), and makes the following changes. Replaces references to “dead human body” with “human remains.” Makes conforming, organizational, and technical changes.

Enacts GS 90-210.25H (examinations) that allows the Funeral Board, by rule, to recognized exams it has not prepared as equivalent to its own exams. Reorganizes provision from GS 90-210.25(a)(5) pertaining to third-party administration of exams into new section.

Recodifies GS 90-210.29(a) and GS 90-210.23(g) as new GS 90-210.25I (a) and (b),and makes the following changes. Names the section mortuary school students and school privileges. Replaces references to “dead human body” with “human remains.” Makes clarifying and technical changes.  

Recodifies GS 90-210.25(b)(1) and (b)(3) as new GS 90-210.25J(a) and (b), respectively, and makes the following changes. Titles the section applicants titled in other states; courtesy cards. Removes reference to rules governing the profession as part of the required entrance exam. Replaces references to “dead human body” with “human remains.” Makes conforming, clarifying, and technical changes. 

Enacts GS 210.25K (continuing education required of funeral service, funeral director and embalmer licenses), consisting of GS 90-210.25(a)(5)c. through f. Makes the following changes. Removes $50 limit on CE registration fee. Allows the Funeral Board to meet the CE expenses from funds received under Articles 13D, 13E, and 13F, in addition to Article 13A of GS Chapter 90.  Makes conforming, clarifying, and technical changes. 

Recodifies GS 90-210.25(a)(4) as new GS 90-210.25L (resident traineeship for licensure as a funeral service licensee, funeral director, or embalmer) and makes the following changes. Removes references to application form and contents. Requires supervisors or resident trainees to register with the Funeral Board. Clarifies that the trainee period is twelve months. Reduces the time that has elapsed since training from five to three years for a trainee to not be able to receive credit for the 12-month training. Removes $50 limit on late fees. Replaces references to “human bodies” with “human remains.” Makes organizational, conforming, clarifying, and technical changes. 

Recodifies GS 90-210.25(a1) as new GS 90-210.25M (inactive licensees and trainees) and makes the following changes. Authorizes a resident trainee to place their traineeship on inactive status, as described. Makes technical changes.

Recodifies the first two sentences of GS 90- 210.25(d)(1), (d)(2), and (d)(5) as new GS 90-210.25N (a), (b), and (d), respectively (requirement and qualifications for funeral establishment permit), and makes the following changes. Provides for a permit application. Removes provisions requiring conspicuous display of the permit and definition of funeral establishment under GS 90-210.25N. Makes conforming, clarifying, organizational, and technical changes.

Recodifies GS 90-210.27A(e), (f), (g), (i), and the last three sentences of GS 90-210.25(d)(1) as new GS 90-210.25O(a), (b)(1), (c), (b)(2), and (d), respectively, and makes the following changes. Titles the section ownership, naming, and management of funeral establishment. Requires a funeral establishment to register its name with the Funeral Board. Prevents a funeral establishment from using any other name than its registered name.  Makes conforming, technical, and clarifying changes.

Makes the following changes to GS 90-210.27A as amended by the provisions above. Changes the section title to operation of funeral establishments (was, funeral establishments). Exempts branch establishments from requirements pertaining to preparation rooms. Expands persons allowed in a preparation room containing human remains to include a person designated in writing by an authorized person to arrange final disposition. Replaces references to “human bodies” with “human remains.” Replaces references to “crematory” with “reduction facility.” Removes reference to rules in provisions pertaining to compliance. Makes conforming, clarifying, and technical changes. 

Recodifies the second paragraph of GS 90-210.25(e) following subdivision (2) of that section as GS 90-210.27B (funeral establishment to ascertain certain desires regarding disposal of human remains), and makes the following changes. Replaces references to “dead human body” with “human remains.” Makes technical changes.

Recodifies GS 90-210.29A as GS 90-210.27C (identification of bodies before burial or reduction (was, cremation)) and makes the following changes. Replaces references to “dead human body” with “human remains.” Replaces reference to “cremation” with “reduction.” Makes technical changes.

Recodifies the first paragraph of GS 90-210.25(e) following subdivision (2) of that section as GS 90-210.27D (prohibitions concerning human remains) and makes the following changes. Prohibits persons from failing to treat human remains with respect at all times, including taking photo or video of human remains without the consent of a member of the decedent’s immediate family, next of kin, or other authorized agent. Replaces references to dead human body or body with human remains. Makes technical changes.

Recodifies GS 90-210.25C (notification forms for deceased voters) to GS 90-210.27E.

Recodifies the last two paragraphs of GS 90-210.25(e) as new GS 90-210.27F (disclosure of prices for funeral merchandise and services), and makes clarifying and technical changes.

Recodifies GS 90-210.25(e1) as new GS 90-210.27G (prohibitions on taking human tissue) and makes the following changes. Removes exception authorizing autopsy technician to take or recover tissue at a funeral establishment, as described. Replaces references to “dead human body” with “human remains.” Makes technical and clarifying changes.

Recodifies GS 90-210.25(c)(7)a. ,b., c., and e. as new GS 90-210.27H(a)(1), (3), (4) and (2) (individual permit for transportation and removal of human remains), and makes the following changes. Clarifies that a permit is required for the transport and removal human remains. Removes requirement that a person state under oath their understanding of the described laws. Requires permit holders to (1) notify the Funeral Board of any change in address within 30 days of the change and (2) notify the Funeral Board in writing before working for more than one business with a transportation and removal service permit, as described. Replaces references to “dead human body” with “human remains.” Makes organizational and technical changes.

Enacts GS 90-210.27I (business permit for transportation and removal of human remains), listing six requirements for permit holders, including described liability insurance, employment of at least one person who holds a transportation and removal permit, and notice requirements to the Funeral Board of described employee information, vehicle registration, and any changes to the required information.

Recodifies GS 90-210.25(c)(5) as new GS 90-210.27J (exemptions to permit requirements for transportation or removal of human remains), and adds the described funeral establishments and listed individuals (EMTs, etc.) under GS 90-210.27K to the list of persons exempt. Makes organizational, conforming, and technical changes.

Recodifies GS 90-210.25(c)(6) and (c)(9) as new GS 90-210.27K(b) and (a) (prohibitions when transporting or removing human remains). Replaces references to “dead human body” with “human remains.” Makes organizational, conforming, and technical changes.

Moves parts of GS 90-210.25(a)(5)a, (c)(1), (c)(4), and (d)(1) as new GS 90-210.27L (issuance and display of licenses, permits, and certificates), Makes clarifying, technical and organizational changes.

Recodifies GS 90-210.25(a)(5)b, parts of GS 90-210.25(a)(5)a., (c)(8), and (d)(3), as new GS 90-210.27M(c) (expiration and renewal of licenses and permits), and adds a February 1 deadline for submission of renewal applications to the Funeral Board, as described. Makes clarifying, technical and organizational changes.

Adds the following fees to GS 90-210.28:

• Provisional funeral director license: $500 application fee and $250 annual renewal fee;
• Transportation or removal permit: $200 application fee (individual) $300 application fee (business), $75 annual renewal fee; and $100 late renewal fee;
• CE course: $50 registration fee;
• Work report: $50 late fee.

Removes requirement that Funeral Board publish its rules and current statute relating to funeral practice on its website.

Recodifies GS 90-210.25(e)(1), except for the last paragraph, and the last paragraph of GS 90-210.25(c)(14) as new GS 90-210.28A(a) and (b), respectively. Titles section “grounds to refuse to issue or renew a license or permit or to take disciplinary action.” Expands person subject to an adverse action by the Funeral Board for the listed actions and upon a finding of unfitness to practice to include permit holders. Adds practicing funeral services, funeral directing, or embalming without a license to the list of actions triggering disciplinary action. Authorizes the Funeral Board to require satisfactory completion of remedial or education training as a prerequisite to reinstatement of license or permit. Replaces references to “dead human body” with “human remains.” Makes organizational, technical, conforming, and clarifying changes.

Recodifies the last paragraph of GS  90-210.25(e)(1) as new GS 90-210.28B(a), and makes the following changes. Titles the section “penalties.” Expands persons subject to civil penalties to include permit holders. Clarifies that reference to penalties in the statute means civil penalties. Requires that the clear proceeds of any such penalties imposed under Article 13A be remitted to the Civil Penalty and Forfeiture Fund (Fund). Makes clarifying, technical and organizational changes.

Recodifies 90-210.25(e)(2) as new GS 90-210.28C (probation). Expands persons subject to probation to include permit holders. Removes provision authorizing the Funeral Board to require satisfactory completion of remedial or educational training as a reinstatement after probation. Makes technical and clarifying changes.

Recodifies 90-210.25(d)(4) as new GS 90-210.28D (disciplinary action against a business permit holder). Expands scope of statute to include other business permit holders beyond funeral establishments. Clarifies that reference to penalties in the statute means civil penalties. Makes technical and clarifying changes.

Recodifies 90-210.25(a)(5)h as new GS 90-210.28E (procedure for criminal history background checks) and makes organizational, technical, and clarifying changes.

Reorganizes parts of GS 90-210.25(f)(1) and (c)(12) (criminal penalties for operating as a funeral service licensee, a funeral director, or an embalmer or as operating a funeral establishment without complying with Article 13A) and GS 90-210.25(f)(2) (criminal penalties for abuse of human remains) into GS 90-210.29C. Titles section misdemeanors and felonies (was, unlawful sale of embalming fluid). Makes organizational changes.

Repeals all other provisions of GS 90-210.25 that are not enacted or recodified by the act.

Makes technical changes and replaces references to “dead human body” with “human remains” in GS 90-210.60 (definitions under Article 13D, Preneed Funeral Funds). Removes provisions authorizing a different meaning of the defined terms when required by context. 

Requires notice to the Funeral Board upon purchase of a prearrangement insurance policy by a preneed licensee to GS 90-210.61 (deposit or application of preneed funeral funds). Makes conforming and technical changes.

Removes venue requirement for a funeral establishment’s deposit of a $50,000 surety bond with the clerk of superior court. Removes outdated statutory language and makes other technical changes. Replaces references to “dead human body” with “human remains.”

Removes general requirement for preneed licensees to submit a written report to the Funeral Board, as described, of its preneed funeral contract sales and contract performance under GS 90-210.68 (licensee’s books and records).  Removes requirement that a transferee (substitute) financial institution receiving preneed funds provide the Funeral Board with the described disclosures. Now requires the that preneed licensee provide the Funeral Board with any information it deems necessary, in addition to information about substitute financial institution receiving transfer. Clarifies that notice requirements for revocable contracts apply before transferring trust funds to the substitute institution and that individuals to notify are either the contract purchaser, or, if that person is deceased, the preneed contract beneficiary.  Expands the required persons that a contracting and the successor preneed funeral establishment must notify upon transferring preneed funeral contracts for lapse or termination of licensure to include each preneed contract purchaser, unless the preneed contract is transferred due to an acquisition or sale and the contract will continue to be performed at the same physical address. Removes a preneed licensee’s inability to perform as a trustee as a reason for the Funeral Board to transfer a preneed funeral contract to a substitute licensee. Adds obligation for transferee licensee to make reasonable efforts to execute a new preneed funeral contract with the preneed contract purchaser or, if the preneed contract purchaser is deceased, the preneed contract beneficiary. Requires the transfer licensee to maintain the preneed contract and include information about the contract in its annual report to the Funeral Board. Removes language requiring parties, upon transfer in such circumstances, to execute new preneed funeral contract. Makes technical, clarifying, and organizational changes.

Removes requirement that the Board transfer a burial association whose license has been revoked to another burial association in GS 90-210.85. Instead, requires Board to issue an order of dissolution under GS 210.107(i) (pertaining to liquidation of mutual burial associations upon receipt of request for voluntary dissolution) upon revoking the license. Makes conforming changes to GS 90-210.107(i). Changes the deadline for the liquidated burial association to file its final report from December 31 of the year of the liquidation to 30 days after completion of liquidation. Makes technical changes.

Recodifies subdivisions (8), (13), and (14) of GS 90-210.121as subdivisions (20c), (20e), and (20f), respectively, of that section.

Recodifies GS 90-210.136(g) as GS 90-210.129(d1).

Makes the following changes to Article 13F (Cremations and Alkaline Hydrolysis) of GS Chapter 90, as amended by the act. Removes short title. Removes provisions authorizing a different meaning of the defined terms when required by context in GS 90-210.121 (definitions provisions of Article 13F). Incorporations definitions set forth in Article 13A of GS Chapter 90. Removes alkaline hydrolysis, human remains, reduced human remains, and reduction. Modifies casket, certificate of reduction (was, certificate of cremation), cremated remains, cremation container, cremation interment container, crematory or crematorium, crematory license, cremation society, final disposition, holding and processing facility, hydrolysis container, initial container, niche, processing, pulverization, reduction (was, cremation) chamber, reduction container, reduction facility (was, crematory) manager, reduction facility (was, crematory) technician, scattering area, and urn.

Prohibits, in GS 90-210.123 any person or entity from conducting alkaline hydrolysis of human remains without first obtaining a hydrolysis license. Limits licenses holders to funeral establishments holding an establishment issued by the Funeral Board. Requires a reduction licensee to reduce human remains only in a reduction facility in compliance with the article. Requires a reduction facility manager to be licensed to practice funeral direction and qualified as a reduction facility technician or hold a reduction facility manager permit. Lists three qualifications to obtain a facility manager permit, including that the applicant is at least eighteen, is of good moral character, and qualified as a reduction facility technician. Provides for crematory licensees licensed before January 1, 2004.  Replaces references to “crematory” with “reduction facility” and references to “cremations” with “reductions.” Replaces references to “dead human body” with “human remains.” Clarifies that penalties under the statute are civil penalties and directs that the clear proceeds of those penalties be remitted to the Fund. Makes clarifying, organizational, conforming and technical changes.

Replaces reference to “crematory” with “reduction” in GS 90-210.124A (authorizing agents).

Replaces reference to “crematory/cremate” with “reduction/reduce” in GS 90-210.125 (authorization to reduce).  Requires the reduction authorization form to now also contain (1) the name, address, signature, and any required warranties of the funeral service licensee (if applicable); (2) the type of reduction authorized; and (3) the described disclosure on limitations of liability. Removes limitation on liability under GS 90-210.125 (was, limitation on liability except for gross negligence so long as the establishment and licensee performed functions in compliance with the statutory section). Makes conforming, organizational, technical and clarifying changes.

Replaces references to (1) “crematory/cremate” with “reduction/reduce” and (2) “funeral establishment or licensee thereof” with “funeral establishment, funeral director, or funder service licensee” in GS 90-210.126 (preneed reduction arrangements). Provides for a separate reduction authorization disclosure form for alkaline hydrolysis. Makes conforming, technical, and clarifying changes.

Replaces references to “crematory/cremate” with “reduction/reduce” in GS 90-210.127 (record keeping) and makes technical and clarifying changes. 

Replaces references to “crematory/cremate” with “reduction/reduce” in GS 90-210.128 (reduction containers).  Sets forth four requirements that a reduction container has to meet, including (1) the ability to be closed to provide a complete cover for the human remains; (2) be rigid enough for handling with ease; (3) provide protection for healthy and safety of reduction facility personnel; and (4) be easily identifiable (as described). Makes technical changes.

Replaces references to (1) “crematory/cremate” with “reduction/reduce” and (2)“dead human body/body” with “human remains” in GS 90-210.129 (reduction procedures).  Requires that a signed reduction authorization be received by the reduction licensee (was, crematory) before reduction. Now requires that the reduction licensee receive a death certificate signed by the medical examiner containing the required information (was, burial transit permit/cremation authorization form) before performing a reduction for deaths under the jurisdiction of the Office of the Chief Medical Examiner.  Requires human remains to be hydrolyzed only while enclosed in a hydrolysis container. Limits the use of a reduction chamber solely to reduce human remains. Clarifies that liquid waste is something that must be removed from reduced human remains as far as possible and disposed. Requires reduction licensees to comply with all applicable public health and environmental laws in every operation of its business, including the disposal of liquid waste (previously, no mention of liquid waste).  Provides for maintenance of equipment in accordance with standards established by the Funeral Board. Makes organizational, technical, clarifying and conforming changes.

Replaces references to “crematory/cremate” with “reduction/reduce” in GS 90-210.130 (final disposition of human remains).  Includes a “person in possession of the reduced human remains” as one who can provide notice of possession of reduced human remains to the authorizing agent thus triggering the agent’s 30-day time window to provide final disposition or claim the remains. Also includes as this person who is owed reimbursement by the authorizing agent for reasonable expenses incurred in disposing of the remains. Requires that the receipt accompanying reduced human remains contain a representation that the final disposition will be accordance with Article 13F (was, in a proper manner). Makes clarifying and technical changes.

Replaces references to (1) “crematory/cremate” with “reduction/reduce” and (2)“dead human body/body” with “human remains” in GS 90-210.131 (limitation of liability).  Extends persons who may refuse to release remains if they become aware of a dispute over the human remains to include licensees under Article 13A. Makes technical changes.

Replaces references to “crematory/cremate” with “reduction/reduce” and makes clarifying and technical changes to GS 90-210.132 (fees), GS 90-210.133 (reduction licensee rights), and GS 90-210.134 (Funeral Board rulemaking, applicability, violations, and prohibitions of Article).  Makes technical changes to GS 90-210.135 (cremation societies). Repeals GS 90-210.136 (hydrolysis of human remains).

Part II. Conforming Changes

Includes hydrolysis as an allowable expense and insurance policies that will pay for hydrolysis under the definitions of allowable expense and collateral source, respectively, in GS 15B-2 (definitions under the Crime Victims Compensation Act). Includes hydrolysis as an additional allowable expense under GS 15B-11(g). Includes hydrolysis in disposition of remains in GS 32A-16 (definitions pertaining to health care powers of attorney) and replaces “cremate” with “reduce.” Amends GS 32A-25.1 to include disposing of remains by hydrolysis in the statutory form for health care power of attorney. Clarifies, in GS 58-58-97, that false requests for information and other described act by Article 13A licensees is grounds for discipline in GS 90-210.28A. Replaces references to GS 90-210.25 with “Article 13A of Chapter 90 of the General Statutes” in definitions of cemetery broker and cemetery sales organization in GS 65-48.

Replaces exemption for undertakers and described funeral establishments under the cosmetic art act with funeral establishments and funeral directors and other individuals holding a permit or license issued under Article 13A in GS 88B-25. Makes clarifying and technical changes. Makes conforming changes to GS 90-210.25B, GS 90-210.69, GS 90-210.81, and GS 130A-420(a), Makes conforming and technical changes to GS 130A-412.16 and GS 160A-341.

Removes requirement that Funeral Board rulemaking occur after a public hearing in GS 90-210.80 (duties of the Funeral Board). Makes technical and conforming changes.

Part III.

Makes organizational changes to GS 58-16-5 (conditions of licensure for foreign insurance companies). Adds requirement that a foreign or alien insurance company applying for licensure in the State prove to the Insurance Commissioner (Commissioner) that it has been successful in the conduct of the business it proposes to transact as direct insurance or assumed reinsurance.  Changes reference to fee that an applicant must pay under GS 58-165 to a “licensure application fee” (was, fee for “filing of this statement”). Makes clarifying and technical changes. Directs the Department of Insurance (DOI) to adopt rules to implement the act by no later than January 1, 2027.

Makes technical changes to GS 58-71-75 (License renewal).

Makes technical changes to definitions in GS 58-89A-50 (pertaining to the NC Professional Employer Organization Act [Act]). Modifies terms tangible net worth, and control. Removes person.  

Requires applicants for licensure who do not have a tangible net worth of at least $50,000 to file an additional surety bond under GS 58-89A-50, equal to the deficiency in tangible net worth, working capital, or both (was, just deficiency in working capital). Requires applicants that provide securities in lieu of a security to bond to deliver a Power of Attorney to the Insurance Commissioner (IC) executed by its president or another officer, authorizing the sale or transfer of the securities for any purpose provided for in the Act, including the payment of licensee liabilities. Makes technical and conforming changes.

Modifies the grounds for denial of an applicant license under GS 58-89A-60 (license application), as follows. Makes denial of an application based on conviction of a felony by the persons described subject to the requirements of GS 93B-8.1 (use of criminal history records).  Adds violation of or failure to comply with a law or rule issued by a State agency responsible for regulation of the applicant’s business as a grounds for denial. Makes technical, clarifying, conforming, and organizational changes throughout. 

Retroactively applicable only to licensure applications submitted on or after October 1, 2025, expands professions not subject to GS 93B-15.3 (licensure recognition for individuals licensed in neighboring states) by adding insurance producers, adjusters, appraisers, bail bondsmen, runner, and other individuals licensed under GS Chapter 58.  Makes technical changes.  

Part IV.

Effective October 1, 2026, except as otherwise provided.

Enacts GS 58-3-257 to require a health benefit plan providing coverage for hemodialysis or peritoneal dialysis to provides service coverage in all settings, specifically including home dialysis. Requires coverage of staff-assisted home dialysis provided by trained professionals for individuals who are blind or visually impaired, have a cognitive or neurological impairment, or any illness or injury that reduces mobility. Applies to insurance contracts issued, renewed, or amended on or after October 1, 2026. 

Amends GS 135-48.51, making the State Health Plan subject to new GS 58-3-257. Effective October 1, 2026, an applies as of the start of the next plan year following that date.

Appropriates $100,000 in recurring funds from the General Fund to the State Treasurer to implement the required coverage beginning with the 2026-27 fiscal year.

 

Requires Office of State Budget and Management (OSBM) to eliminate State agencies’ unfilled employee positions vacant for at least 24 months by transferring all lapsed salary funds associated with those positions vacant on July 1, 2026, with cost-savings retained in a budgetary reserve that can only be expended when appropriated by NCGA. Effective July 1, 2026.

Prohibits OSBM from eliminating positions held open pursuant to a court order or pending litigation, funded entirely by non-state funds, or designated necessary for emergency preparedness by the Governor. Prohibits OSBM from transferring lapsed salary funds designated to be expended or redirected for: (1) state self-funded workers’ compensation claims, disability claims, and tort claims; (2) overtime pay and shift pay in the Department of Public Safety (DPS), Department of Adult Correction (DAC), Department of Health and Human Services or any other state department, agency, or institution operating on a daily 24-hour basis; (3) nonpersonnel expenditures in DPS and DAC with a list of expenditures this includes; and (4) third-party contracts for staff contributing to 24-hour facilities’ operations.

Requires OSBM to submit a written report detailing positions eliminated and transferred lapsed salary funds to the NCGA and the Fiscal Research Division by December 1, 2026. Provides list of information the report must include.

Clarifies the act does not apply to the judicial branch, legislative branch, or State-funded local employees of community colleges or local public schools.

Amends GS Chapter 143C Article 6 by adding new GS 143C-6-6.1, requiring any vacant position that is unfilled for at least 24 consecutive months to be abolished (effective on the first day of the fiscal quarter immediately following the end of the 24-months). Defines vacant position as any authorized State position not filled by a permanent employee and not subject to active posted recruitment. Requires OSBM to reflect each abolishment in the certified budget and requires notice by the state agency holding the position to OSBM and the Office of State Human Resources within 30 days after a position is subject to abolishment. Act remains in force unless expressly repealed by a subsequent act of the NCGA. Effective July 1, 2027.

Appropriates $100,000 in nonrecurring funds for 2026-27 from the General Fund to OSBM to implement the act’s provisions. Effective July 1, 2026.

Enacts GS 131D-2.11(d) requiring any State or local department, agency, board, or commission to accept the passing results of an inspection of a licensed adult care home related to the home's facility, real property, workplace, or workplace safety in the preceding three months conducted by the Adult Care Licensure Section of the Division of Health Service Regulation of the Department of Health and Human Services for a substantially similar inspection. Requires the inspecting entity to deem the substantially similar inspection as having been passed. Effective October 1, 2026.

Appropriates $100,000 from the General Fund to the Division for 2026-27 to be used for streamlining adult care home inspections. Effective July 1, 2026.

Part I.

Repeals GS 115C-302.10 (detailing qualifications for certain education-based salary supplements). For 2026-27, applies State Board of Education policy TCP-A-006, as it was on June 30, 2013, to determine (1) whether teachers and instructional support personnel are paid on the "M" salary schedule and (2) whether they receive a salary supplement for academic preparation at the six-year or doctoral degree level. Appropriates $8 million in recurring funds for 2026-27 from the General Fund to DPI to reinstate the education-based salary supplements for teachers and instructional support personnel. Effective July 1, 2026.

Part II.

Repeals Section 9.1(d) of SL 2014-100, which established that annual longevity payments for educators are built into their salary schedules. 

Sets the rates for annual longevity payments for teachers and instructional support personnel for 2025-26 at: 1.5% of base salary for 10-14 years of State service; 2.25% of base salary for 15-19 years of State service; 3.25% for 20-24 years of State service; and 4.5% for base salary for 25 or more years of State service. Requires payment in one lump sum.

Requires that longevity payments for principals and assistant principals be provided to State employees under the Human Resources Act for 2026-27.

Appropriates $140,300,000 in recurring funds from the General Fund to the Department of Public Instruction (DPI) for 2026-27 to restore longevity payments pursuant to the act. 

Effective July 1, 2026.

Part III.

Repeals subsections (c) and (d) of Section 35.21 of SL 2017-57, preventing the elimination of retiree medical benefits for members that first earned service on or after January 1, 2021, in the Teachers' and State Employees' Retirement System, Consolidated Judicial Retirement System, Legislative Retirement System, or the optional retirement programs. Effective retroactively to December 31, 2020.

Effective July 1, 2026, appropriates $2 million in recurring funds for 2026‑27 from the General Fund to the Department of State Treasurer to address the increased cost to the North Carolina State Health Plan for Teachers and State Employees as a result of the continuation of retiree medical members under this act.

Part IV.

Expands the number of participants in the NC Teaching Fellows Program (Program) from 10 to 11 institutions of higher education, in GS 116-209.62. Instructs the NC Teaching Fellows Commission, to select, at minimum, NC Agricultural and Technical State University, a designated historically black college and university (HBCU) to participate in the Program. Makes conforming changes. Effective July 1, 2026, and applies beginning with the 2026-27 academic year.

Appropriates $6.5 million for 2025-26 from the General Fund to the Department of Health and Human Services (DHHS) and requires funds be deposited in the Health Advancement Receipts Special Fund, to be used for administrative costs. Requires DHHS to use the funds to provide funding to county departments of social services to support counties with administrative costs.

Retroactively effective July 1, 2025.

Appropriates $500,000 in recurring funds from the General Fund to the Department of Health and Human Services, Division of Social Services, beginning in 2026-27 as title indicates.

Effective July 1, 2026.

Appropriates $3 million in recurring funds for 2026-27 from the General Fund to the Department of Public Safety, Division of Emergency Management, to expand and promote the Community Emergency Response Team (CERT) program and training. Effective July 1, 2026.

Directs the Department of Health and Human Services, Division of Health Benefits (DHB) to consult with LME/MCOs and other stakeholders to develop a plan for addressing the needs of individuals on the NC Innovations waiver waitlist. Requires the plan to create a three-tiered program with benefit caps at $25,000 and $75,000 in addition to a full waiver benefit. Directs DHB submit a report by December 1, 2026, to the specified NCGA committees and division. 

Effective July 1, 2025, appropriates $100,000 to DHB for 2025-26 to implement the act.

Amends GS Chapter 14, Article 35 by enacting GS 14-269.9 making it a Class A1 misdemeanor for a person to possess, purchase, or receive or attempt to do so, a firearm, machine gun, ammunition, or permits to purchase or carry concealed firearms if the person has been adjudicated guilty of or received a prayer for judgment continued or a suspended sentence for an offense under GS 14-32.5 (misdemeanor crime of domestic violence), or an offense in another state, that if committed in NC, is substantially similar to an offense under GS 14-32.5. Effective December 1, 2026, and applies to offenses committed on or after that date.

Amends GS 14-32.5 to add a current or former intimate partner of the victim to the list of persons guilty of a Class A1 misdemeanor if the person commits the offense of using or attempting to use physical force, or threatening the use of a deadly weapon against another person. Effective December 1, 2026, and applies to offenses committed on or after that date.

Appropriates $1 million for 2026-27 from the General Fund to the NC Department of Administration, Domestic Violence Commission, to be used as title indicates.

Appropriates $150,000 in recurring funds from the General Fund to the Office of State Budget and Management for 2026-27 to provide a directed grant to the Town of Pinetops to support the staffing needs of the Town's police department.

Appropriates $100,000 from the General Fund to the Office of State Budget and Management for 2026-27 to provide a directed grant to the Town of Pinetops for equipment needs of the Town's police department.

Effective July 1, 2026. 

Appropriates $100,000 from the General Fund to the Office of State Budget and Management for 2026-27 to provide a directed grant to the Town of Macclesfield as title indicates.

Effective July 1, 2026.

Reenacts GS 105-151.31, the Earned Income Tax Credit (EITC) as it existed immediately before its expiration, but recodifies it as GS 105-153.12.  Increases the State EITC to 10% (from 5%) of the amount the individual qualifies for under the federal earned income tax credit. Removes outdated language.  Effective for taxable years beginning on or after January 1, 2026.

Appropriates $5 million for 2025-26 from the General Fund to the Administrative Office of the Courts (AOC) to support the work of clerks of superior court in assisting executors and administrators with handling estates and estates-related documents and funding. Allows the funds to be used for hiring additional staff. Effective July 1, 2025.

Amends GS Chapter 7A by adding new Article 64, including new GS 7A-810 through GS 7A-812. 

GS 7A-810 allows a person who was civilly or criminally detained by the state or a local political subdivision and was subsequently found by a court to have been unlawfully detained present by petition a claim against the State or the local political subdivision for the pecuniary loss sustained by the erroneous detention. Provides that petition must be brought within five years of the court’s finding and the Article does not apply to any person petitioning for compensation under GS 148-82 (compensation for persons erroneously convicted of felonies).

GS 7A-811 provides the form, requisites, and contents of the petition and requires the Industrial Commission (Commission) to hold a hearing upon a petition’s presentation. Details notice requirements prior to the hearing.

GS 7A-812(a) details what types of evidence may be introduced in such hearing. If the Commission finds claimant was unlawfully detained and suffered harm as a result, the Commission must award the claimant $50,000 per year or the pro rata amount for the portion of each year of detention, including time spent awaiting trial. Prohibits compensation exceeding a total amount of $750,000, including compensation provided in GS 7A-812(b) and clarifies that claimant is not entitled to compensation for any part of detention where claimant was concurrently detained for a lawful purpose. Provides that Commission’s determination is subject to judicial review upon appeal of the claimant or the State. GS 7A-812(b) provides that the Commission must also determine the extent to which the detention deprived a claimant of educational or training opportunities and may award compensation for any of the listed loss of life opportunities, in addition to GS 7A-812(a)’s compensation.

Retroactively effective to October 1, 2021, and applies to detentions occurring on or after that date.

Appropriates $1 million from the General Fund to the Contingency and Emergency Fund (established in GS 143C-4-4), to be used for any compensation awarded under the new Article. Effective July 1, 2026.

Effective only for the taxable year beginning July 1, 2026, prohibits every county in which a reappraisal of real property became effective as of January 1, 2026 (the “2026 Reappraisal”), from using the schedule of values adopted by the board of county commissioners in accordance with the 2026 Reappraisal. Directs those counties to instead use the schedule of values adopted in accordance with the county's most recent previous reappraisal effective prior to January 1, 2026. Effective for the taxable year beginning July 1, 2027, authorizes those counties who undertook a 2026 Reappraisal to use the schedule of values adopted in accordance with the 2026 Reappraisal until a new schedule of values is adopted. Specifies that every county that under a 2026 Reappraisal is deemed to have conducted its most recent appraisal effective January 1, 2027, for purposes of calculating the time for its next general reappraisal of real property. Authorizes taxpayers to appeal the listing or appraisal of real property during the 2027 calendar year for an appraisal of real property that became effective as of January 1, 2026.

Requires that a county assessor pay a $20 fee to the Department of Revenue for the comprehensive exam required under GS 105-294, which will be applied to the cost of administering the exam. Makes technical changes. Applies to examinations conducted on or after October 1, 2026.

Includes whereas clauses.

Appropriates $250 million from the General Fund to the Department of Commerce (DOC) for 2025-26 to be used as provided in the act. Specifies that the funds do not revert, but remain available to DOC for the purposes provided in the act. Specifies the act’s purpose to help NC small businesses that experienced disruption as a result of the COVID-19 pandemic by providing grants awarded by DOC, in consultation with the Department of Revenue (DOR) to offset the harm suffered. Establishes the COVID-19 Small Business Recovery Program (Program) administered by DOC to provide one-time grants to qualifying businesses (defined).  Provides for a grant application. Instructs that a grant amount to a qualifying business cannot exceed the lesser of (1) $250,000 or (2) the amount of reduction in sales tax collections of the qualifying businesses resulting from the COVID-19 pandemic for the 2020 tax year as compared to the 2019 tax year. Caps the total of all grants at $250 million. Provides for verification. Conditions a grant under the Program on a recipient business maintaining operations for a minimum of six months following receipt of the grant. Directs DOC to claw back a proportionate amount of the grant for any portion of the six months the recipient business does not maintain business operations.

Adds Program grants as an authorized other deduction from State taxable income under GS 105-153.5. Effective for taxable years beginning on or after January 1, 2025, and expires for taxable years beginning on or after January 1, 2026.