Amends GS 105-187.63 concerning the quarterly distribution of proceeds collected of the solid waste disposal tax. Adds a new credit or distribution of 5% to cities and counties that provide plastics recycling services within their jurisdictions on a per capita basis, with one-half of the amount distributed to eligible cities and one-half of the amount distributed to eligible counties. Excludes the city populations from the county population for purposes of the distribution. Requires the Department of Environmental Quality (DEQ) to annually provide the Secretary of Revenue (Secretary) with a list of eligible cities and counties by May 15, applicable to distributions made in the fiscal year that begins on July 1 of that year. Restricts funds distributed under the new provision for plastics recycling and food service ware waste reduction programs and services. Specifically authorizes use of distributed funds for the procurement of alternatives to food service ware to be used by the city or county. Defines food service ware as noncompostable products used by a food provider designed for one-time use for serving or transporting prepared, ready-to-consume food or beverages. Effective July 1, 2022.

Amends GS 143-58.2 to refer to the Division of Environmental Assistance and Consumer Service (Division) of DEQ, rather than the Division of Pollution Prevention and Environmental Assistance. Adds a new annual reporting requirement for all State departments, institutions, agencies, community colleges, and local administrative units which have authority to purchase materials and supplies to require each entity to report to the Division on or before October 1 the amounts and types of materials and supplies with recycled content that were purchased during the previous fiscal year and its progress toward reaching goals under GS 143-58.3. Amends GS 130A-309.14 to require State departments, institutions, agencies, community colleges, and local school administrative units to report annually to the Division on the amounts and types of materials collected for recycling. Amends GS 130A-309.06 to expand upon the requirements of the report from DEQ to the ERC to: (1) now require that the report also be submitted to the Joint Legislative Commission on Governmental Operations; (2) require that the report include a summary of reports from State departments, institutions, agencies, community colleges, and local school administrative units authorized to purchase materials and supplies on the amounts and types of materials and supplies with recycled content that were purchased during the previous fiscal year and the progress toward reaching the named statutory goals; (3) require that the report include a summary of the reports from those same entities on the amounts and types of materials collected for recycling during the previous fiscal year. 

Directs the Joint Legislative Oversight Committee on Agriculture and Natural and Economic Resources to study the issue of food service ware by examining 10 specific matters, including the environmental impacts of plastics pollution, pending and enacted legislation in other states to regulate food service ware, and alternatives to use of food service ware for serving or transporting food and beverages. Requires the Committee to consult with stakeholders, including State departments, representatives of the environmental community, the NC Retail Merchants Association, and the NC Beverage Association. Requires the Committee to report to the 2022 Session of the General Assembly upon its convening.

Directs the Legislative Services Officer to evaluate opportunities to reduce the use of food service ware in food establishments operated by the General Assembly and implement the measure at the earliest date that does not result in disposal prior to use of food service ware already procured on the date the act becomes law and does not impair contracts for purchase of food service ware in effect on the date the act becomes law. Directs the Legislative Services Officer to submit a preliminary report to the Commission by September 1, 2021, and a final report by March 1, 2022.

Directs the Division of Services for the Blind, in the Department of Health and Human Services, to implement a pilot program to eliminate the sale or provision of food or beverages for consumption on or off the premises, in or with food service ware at State agencies or political subdivision agencies that use State funds. Requires the Division to identify five food establishments operated by State agencies in implementing the pilot within the same timeline parameters as those given for the Legislative Services Officer. Directs the Division to submit a preliminary report to the Commission by September 1, 2021, and a final report by March 1, 2022.