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

Section 1

Also allows the Alcoholic Beverage Control Commission (Commission) to use the $310 million loan to purchase any real property for the new automated warehouse and associated Commission offices.

Section 6

Amends GS 18B-900 to allow the Commission, in its discretion, to allow the renewal of a permit for a permittee who is not current in filing tax returns. Removes the provision in (f) that provided that if the Department of Revenue notifies the Commission that a person is not in compliance with the tax filing requirement, then within 30 of the person becoming compliant the Department must notify the Commission of compliance.

Makes conforming changes to GS 105-113.83A.

Provides that if (1) a permit holder was charged a late fee by the Commission because of  notification from the Department of Revenue under GS 18B-900(f) and (2) the permit holder complied with GS 18B-900(a)(8) before June 1 of the year in which the permit was renewed, then the permit holder may request a refund of the late fee. Requires all refund requests to be submitted to the Commission by May 31, 2027.

Section 30

Amends GS 18B-101 by amending the definition of antique spiritous liquor to mean spirituous liquor that has not been in inventory in the State warehouse in the last ten years that meets the other specified requirements.

Section 31

Removes the provisions that changed the name of the Alcohol Law Enforcement Division to the Special Law Enforcement Division (SLED).

Section 36

Removes changes concerning game nights in GS 14-309.28.

Senate committee substitute to the 2nd edition makes the following changes. Amends the act’s long title.

Makes the changes to GS 20-137.1 effective December 1, 2026 (was, 2025).

Adds the following new content.

Amends GS 20-279.21 by adding the following to the provisions that apply to every motor vehicle liability policy. Require that when there is an uninsured or underinsured claim under a policy, and the insured and insurer do not agree whether the insured is legally entitled to compensatory damages from the owner of an uninsured or underinsured motor vehicle or the amount of compensatory damages, then the insured may demand to settle the disputes by arbitration. Sets out the conditions under which the insured has the right to demand arbitration when an insured sues the insurer or the owner or operator of an uninsured or underinsured vehicle seeking damages that are subject to a claim for uninsured or underinsured motorist coverage under the policy. Sets out notice requirements for the insured’s arbitration demands. Sets out five procedures that must be used for the arbitration, unless the insured and insurer agree on a different procedure, including: (1) each party will select a competent arbitrator and those two will select a third competent and disinterested arbitrator, (2) each party will pay its chosen arbitrator and half of the all other arbitration expenses, with lawyer and expert witness fees paid by the hiring property, and (3) arbitration will occur in the county and state where the insured resides, arbitration is subject to that jurisdiction’s rules of procedure, the arbitrators will resolve the issues, and a written decision on which two arbitrators agree is binding.

House committee substitute to the 1st edition makes the following changes.

Amends proposed GS 14-360.5 as follows. Amend the exceptions to the requirements for adequate shelter and adequate space, (1) so that the exception is for dogs used or kept for lawful hunting, sledding, sporting or field trials or events where tethering or sheltering the dog in a particular manner is integral to the dog’s training or conditioning for those purposes (was, exception for the use of a dog in a lawful hunt); and (2) adds an exception for conducting obedience training, field and water training, law enforcement training, or other dog training activities where tethering or sheltering the dog in a particular manner is integral to those activities. Amends the definition of tethering by excluding the use of a restraint on a dog during transport, grooming, veterinary care or while the owner and dog are engaged in training, shows, or competitions. Makes clarifying changes to the definition of extreme weather. Changes the statute’s effective date from December 1, 2025, to December 1, 2026.

Adds an appropriation of $10,000 for 2026-27 from the General Fund to the Department of Agriculture and Consumer Services for the Animal Welfare Section for costs related to public education and educational material pertaining to the companion animal standards in this act. Effective July 1, 2026.

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

Part I.

Section 1.1.

Now requires a county board of elections (County Board) to adopt its resolution on when votes are counted two weeks prior to the election in GS 163-182.2 (was, two weeks before the voting place opens in accordance with GS 163-166.25) and makes a technical change.

Section 1.2.

Extends the time a voter has to: (1) correct a voter registration form under GS 163-82.4(f); (2) provide identification when ID numbers don’t match under GS 163-166.12(d); and (3) provide identification when they voted by provisional ballot since they did not have the requisite ID at the polls under GS 163-166.16(c) from 12 PM on the third business day after an election to 12 PM on the fifth business day after that election. 

Now requires a voter to be notified of a curable deficiency under GS 163-230.1(e1) by close of business on the next business day following the county boards' review of the ballot. Makes technical changes.

Section 1.3.

Makes the following additional changes to GS 163-231 (absentee ballots; transmitting them to the County Board). Allows a visually impaired voter to submit their absentee ballots through the accessible absentee portal. Makes technical changes.

Section 1.4.

Allows a County Board to recess before adjourning when counting absentee ballots under GS 163-234 (previously, had to count until it adjourned). Removes 5 PM meeting time requirement for the County Board to begin counting absentee ballots. Instead, counting will begin at at the hour stated in a resolution adopted by the County Board at least two weeks prior to the time the voting place opens so long as it is between 9 AM and 5 PM. Now allows the County Board to meet after the day of the election and prior to the day of canvass to count absentee ballots (previously, required the County Board to meet for this purpose).

Section 1.6.

Changes the effective date of all of Part I to when the Part becomes law (was, January 1, 2026).

Part II.

Section 2.1.

Extends the effective date by one year to 2027.

Section 2.2.

Allows for suspension or removal (was, just removal) of precinct officials on the day of the election for incompetency or failure to discharge the duties of office under GS 163-41.3. Makes conforming changes, including to statute’s title. Makes conforming changes to GS 163-33(2), GS 163-42(c), GS 163-82.24(a). Amends GS 163-42 to require a county to have at least four (was, six) emergency election-day assistants. Extends section’s effective date by one year to 2027.

Section 2.3.

Modifies GS 14-132 (disorderly conduct in and injuries to public buildings and facilities) by changing the time period that a person can be liable under the statute in a voting place from during its hours of operation for voting to throughout each calendar day that the public building or facility is either used as a voting place or is being prepared for use as a voting place

Removes provisions pertaining to counting of a challenged ballot of a voter who is deceased. Organizes Section 2.4 into 2.3. and extends the effective date of those provisions by one year to 2026.

Section 2.4. (was, Section 2.5.)

Extends the effective date of the section’s provisions by one year to 2027.

Section 2.5. (was, Section 2.6.)

Modifies the following notice times under GS 163-82.7: (1) for verification of voting by mail, requires the County Board to now send notice within two business days of processing the application (was, five business days from the receipt of the application), and (2) for a second notice if the first one was returned as undeliverable, from five business days to one business day after the notice was returned. Makes provisions effective on January 1, 2027 (was, January 1, 2026).

Removes provisions adding new GS 163-82.14(d)(2) in prior version’s Section 2.7.

Section 2.6 (was, 2.8).

Expands County Board’s obligations under GS 163-166.40(j) (voting equipment after early voting closes) to ensure that all voting equipment (was, voting equipment described) is used during early voting: (1) is rendered unable to receive additional votes associated with the early voting period, and (2) is used in a manner to tally the initial counting of early voting ballots. Extends effective date by one year to 2027.

Section 2.7.

Requires that an unaffiliated candidate’s observers be registered voters under GS 163-45.1(b) (observers in nonpartisan elections). Authorizes a nonpartisan candidate in a municipal election, special district election, or board of education election or the nonpartisan candidate's campaign manager to designate up to one registered voter to serve as an observer at each voting place in which that nonpartisan candidate appears on the ballot. Makes clarifying changes. Applies to elections held on or after January 1, 2027.

Section 2.8.

Now requires the Executive Director of the State Board of Elections (SBE) to distribute the list of deaths provided by the Department of Health and Human Services (DHHS) in GS 163-82.14 to the County Boards weekly (was, upon receipt of list by DHHS). Requires the SBE to confirm that the County Boards have removed those persons from the voter rolls. Provides process for the County Board to initiate a challenge proceeding under GS 163-85 for when the SBE requests and receives requests and receives any information from a federal agency pertaining to death records of registered voters in the State. Makes technical changes. Requires County Board confirmation notices to contain a pre-printed space which can be marked to indicate that the registrant does not reside at the address given by the registrant and that the mailing should be returned to the appropriate sender. Effective January 1, 2027 (was, January 1, 2026).

Requires the Division of Motor Vehicles (DMV) to send the described social security numbers to the SBE for purposes of voter registration and list maintenance on a routine schedule of no later than the 15th day of each month in GS 20-7(b2).

Specifies that if SBE received information regarding potential ineligible voters appearing on the State's voter registration records from a federal database on or after January 1, 2026, and a challenge has not been entered against a voter appearing on the information from the federal database and the voter has not otherwise been removed from the list of eligible voters in the State, then SBE must create a process for removing such voters from the State's voter registration records by August 1, 2026. Directs that process must comply with four enumerated requirements, including: (1) that SBE distribute to the County Boards names of the individuals registered to vote in that county whose name appears on the information received from a federal database as a potential ineligible voter; (2) that the County Board initiate a challenge proceeding upon receipt of those names; (3) notice be provided to the registered voter of the challenge proceeding; and (4) any hearing on the challenge be conducted as described.

Section 2.9 (was, 2.10).

Extends the effective date of the act’s changes to GS 163-221 by one year to 2026.

Section 2.10 (was, 2.11).

Modifies the date that the SBE must describe the results of its audit to the County Board under GS 163-90.4 from the fourth business day before canvas to the third business day after the election. Modifies the time that the SBE has to review the results from the third business day before canvas to the sixth business day after the election. Requires the County Board to mark “sustained” after the word “challenged” in the voter registration records along with an indication of its reasons for sustaining the challenge in GS 163-90.2. Directs that for any sustained challenged due to the death of the voter, the challenged ballot will not be counted if the voter died between the time the challenged ballot was cast and 11:59 PM on the day before the election. Extends section’s effective date by one year to 2027.

Removes prior sections 2.13 and 2.14, consisting of changes to GS 163-82.4 (contents of application form) and requiring the Department of Transportation (DOT) to provide social security information to the SBE as described. Moves prior section 2.15, pertaining to compensation for members of the County Boards under GS 163-32 to Part III and extends the effective date by one year.

New Section 2.12.

Adds provisions amending GS 163-82.19(a) (voter registration submitted at DMV offices) to require the person taking an application to register to vote or to update the voter's registration to cease proceeding with the application if the applicant states that the applicant is not a citizen of the United States or declines to answer the question. Makes technical changes.

Prevents persons taking voter registrations at other public agencies under GS 163-82.20 from proceeding with any voter registration application if the applicant indicates that the applicant is not a citizen of the United States or declines to answer the question of whether the applicant is a citizen of the United States.

Adds new GS 163-83 (denial of application for lack of citizenship), directing a County Board receiving a voter registration application indicating that the applicant not a citizen of the United States to deny the application with notice to the applicant. If the applicant declines to answer the citizenship question, then requires the County Board to send the applicant notice of the deficiency as described.

Applies to voter registration applications processed on or after January 1, 2027.

New Section 2.13.

Adds new GS 147-63.6Q, requiring the State Auditor (Auditor) to select counties of the State in which to conduct post-election audits of election system and controls, as specified, after the certification of each general election. Lists eight areas that the Auditor may examine during the audit, including accuracy of voter rolls, ballot recording, absentee and provisional ballots, and any areas of concern regarding election accuracy, security, or credibility uncovered over the course of the audit. Provides for periodic reports of those audits by the Auditor to the Governor, Lieutenant Governor, Speaker of the House of Representatives, President Pro Tempore of the Senate, SBE and specified NCGA committees. Requires the Auditor to refer any uncovered violations of federal law, as described. Directs County Boards to submit a report to the Auditor, SBE, and the county board of commissioners outlining its plan to fix an error, inefficiency, or vulnerability uncovered during an audit. Instructs the Auditor to develop an audit manual.

New Section 2.14.

Amends the following municipal election dates in GS 163-279(a):

For nonpartisan elections where the nonpartisan primary method of election is used, the nonpartisan primary will now be held on the second Tuesday after Labor Day (was, fourth Tuesday before the election).

For nonpartisan elections where election and runoff election method of election is used from the fourth Tuesday before the Tuesday after the first Monday in November, to the second Tuesday after Labor Day.

Applies to elections held on or after January 1, 2027.

New Section 2.15.

Extends the time a person must have been registered with a political party to file as a candidate in the party’s primary from 90 days to 365 days under GS 163-106.1. Provides for waiver of that time limit by State party executive committee. Exempts candidates selected by party convention or caucus and political parties in existence for two years or less from the 365-day requirement. Applies to candidates filing in a party primary on or after January 1, 2027.

New Section 2.16.

Amends GS 163-166.11 (provisional voting requirements) so that if a provisional official ballot cast fails to contain the voter's signature on the affidavit to certify the voter's identity and eligibility to vote, the County Board must notify the voter by mail and by telephone or email, if the telephone number or email address was provided by the voter, of the lack of signature on the provisional official ballot no later than the close of business on the next business day following review of the ballot and provide the voter an opportunity to cure the lack of signature on the affidavit. The notification of voters regarding curing the lack of signature is an administrative task that may be performed by staff and is not required to be performed at a meeting of the county board.

Amends GS 163-166.16, as amended by Section 1.2 of the act so that it also contains the provisions above. 

Applies to elections held on or after January 1, 2027.

Part III.

New Section 3.1.

Expands the acts that persons serving on the SBE are prohibited from doing under GS 163-19(g) to include: (1) supporting any political party over another, or influencing voter turnout for a particular political party, and (2) making public statements encouraging or prompting voter turnout in any election.

Adds new GS 163-30(g), prohibiting any person serving on a County Board from making any of the following three written or oral statements intended for general distribution or dissemination to the public at large: (1) supporting or opposing the nomination or election of one or more clearly identified candidates for public office, supporting any political party over another, or influencing voter turnout for a particular political party; (2) supporting or opposing the passage of one or more clearly identified referendum or ballot issue proposals; or (3) encouraging or promoting voter turnout in any election.

Applies to elections held after January 1, 2027.

Section 3.3.

Extends the permitted venues for judicial review of SBE decisions under GS 163-22(l) to include the superior court of the county in which the person seeking review resides. Applies to actions filed on or after the act becomes law.

New Section 3.5.

Amends SL 2025-89, section 2E.3 by allowing the $1,193,979 in recurring funds from the General Fund to SBE to fund the listed positions no longer specifying that they are exempt positions for the 2025-27 biennium. Removes the Executive Director’s authority to set the salary of its exempt policymaking and exempt managerial positions within the minimum rates, and the maximum rates, as specified, in GS 126-5(c14). Makes conforming changes. Removes the Executive Director from those person who succeeds to or is appointed or elected to fill the unexpired term to make designations in a letter to the Director of the Office of State Human Resources, the Speaker of the House of Representatives, and the President of the Senate within 180 days after the oath of office is administered to that person, under GS 126-5(d)(4).

Part IV.

Section 4.1.

Makes technical changes to depiction of existing statutory text of GS 163-258.2 (definitions pertaining to the Uniform Military and Overseas Voters Act).

New Section 4.3.

Requires a covered voter (defined) to provide a copy of residency documentation (defined) containing the address of the last place in this State in which the covered voter resided before leaving the United States in GS 163-258.6. Effective January 1, 2027, and applies to covered voters after that date.

Section 4.4.

Reorganizes the act’s changes to GS 163-258.10 (casting of ballots) into this section and makes the following changes. Requires overseas voters to submit the military-overseas ballot with either an affidavit if the overseas voter does not have a copy of photographic identification, or a copy of one of the listed forms of photographic identification. Expands that types of documentation that an overseas voter is permitted to submit with a copy of their military overseas ballot to include an unexpired special identification card for nonoperators or other form of non-temporary identification issued by the DMV, an unexpired Veterans Identification Card, an unexpired tribal enrollment card, or an unexpired identification card issued by a department, agency, or entity of the United States government or this State for a government program of public assistance.  

Section 4.5.

Requires the County Board to notify a voter of a curable deficiency by no later than the close of business on the next business day following review of the ballot (was, promptly) in new GS 163-258.21. Makes technical changes.

Specifies that Part IV is effective January 1, 202, except as otherwise specified, and applies to elections held on or after that date.

Part V.

Section 5.1

Amends GS 163-278.12 so that statements filed under the statute in connection with an independent expenditure or contribution regarding a referendum must include a certification by the filer that it has not knowingly or willfully accepted funds aggregating in excess of $10,000 from one or more foreign nationals within the four-year period immediately preceding the date on which the expenditure or contribution was made and that it will not do so through the date of the election in which the referendum will appear on the ballot. Removes the directive to SBE to adjust the described thresholds by October 1, 2025. Changes Section 5.1.’s effective date to January 1, 2027, (was, effective for election cycle beginning on that date).

Section 5.2.

Extends the date that SBE must adjust the described statutory thresholds by one year to 2026.

Section 5.3.

Expands the information required in the verification that must be filed by the treasurer of a referendum committee under GS 163-278.9A to include a statement that that the committee has not and will not knowingly or willfully receive, solicit, or accept contributions, directly or indirectly (defined), from one or more foreign nationals. Requires the contribution disclosure repot to also affirm that the donor has not received, solicited, or accepted contributions from one or mote foreign nationals aggregating in excess of $10,000 within the four years preceding the contribution. Changes reference from contributor to donor.

Amends GS 163-278.19 to define “directly or indirectly.”

Amends new GS 163-278.19C as follows. Defines “directly or indirectly.” Prohibits a foreign national from directly or indirectly participating in a referendum committee’s activities as described (previously, did not specify “directly or indirectly”). Makes technical changes. Provides for an affirmation by the treasurer of a referendum committee that the donor to a referendum committee is not a foreign national and the donor has not knowingly or willfully accepted funds aggregating in excess of $10,000 from one or more foreign national within the four-year period immediately preceding the date the contribution is made. Provides for donation records. Designates investigations and enforcement proceedings of violations as confidential. Clarifies that the statute does not create or eliminate any donor disclosure rights or duties except as provided in GS Chapter 163. Specifies that an individual or person who makes an intentional disclosure of confidential materials or information related to any investigation or enforcement action when such disclosure is not authorized by GS Chapter 163 is guilty of a Class 2 misdemeanor. Effective December 1, 2026, and applies to offenses committed on or after that date.

Specifies that the effective date for the remainder of Section 5.3 is January 1, 2027.

New Section 5.4.

Expands the scope of GS 163-278.8A, concerning campaign sales, to include other political party committees (defined as men, women, college, teen, senior, young, African American, or Hispanic clubs or organizations). Effective January 1, 2027.

Section 5.5.

Increases the threshold for: (1) nonmedia expenses (except postage) (GS 163-278.8(d)); (2) reporting the identity of a contributor (GS 163-278.11(b)); and noncash methods of contribution (GS 163-278.14(b)) from $50 to $100. Effective January 1, 2027, and applies to monetary contributions and expenditures made, reported, or accepted on or after that date.

Part VI.

Section 6

Requires the county board of commissioners, in establishing district boundaries, to use data derived from the most recent federal decennial census and not use any other population estimates, in GS 153A-22.  Replaces references to “federal census” with “federal decennial census” in GS 160A-23 and GS 115C-37(i). Also requires, in establishing district boundaries, the local board of education to use data derived from the most recent federal decennial census and not use any other population estimates.

Part VII.

Substantially rewrites the signature verification pilot program as follows. Requires SBE to study and report on the feasibility, costs, and technical considerations of using signature verification technology. Authorizes SBE to get input from stakeholders, including County Boards. Requires SBE to evaluate three matters pertaining to signature verification, including: (1) use of signature verification software in other states for the purposes of  voter registration, absentee ballot signatures, and other uses in elections administration, (2) cost and logistics of implementing a signature verification component, and (3) any foreseen challenges related to voter signature retention under the current elections management infrastructure and possible technology solutions to minimize error rates under a statewide signature verification program. Directs SBE to report its findings to the specified NCGA committee by May 1, 2027.