AN ACT TO IMPROVE INDOOR AIR QUALITY FOR NORTH CAROLINA CITIZENS.
Directs the Building Code Council and local governments enforcing the NC Building Code to require that new and replacement heating, ventilation, or air conditioning (HVAC) units installed in commercial or residential occupancies be equipped with an ultraviolent germicidal irradiation system, antimicrobial coatings on ductwork, or other measures that will provide 90% control of infectious aerosols. Directs the Building Code Council to adopt amendments to the Building Code consistent with this directive.
Effective for taxable years on or after January 1, 2021, enacts GS 105-129.16K to establish a tax credit for taxpayers who incorporate qualifying air purification componentry, defined to include measures that provide 90% control of infectious aerosols, into existing residential and commercial HVAC equipment placed in service in the State during the taxable year. Sets the credit amount to equal 50% of the cost of the qualifying air purification componentry, including the cost of installation. Provides for the credit to be taken in three equal installments beginning with the taxable year the componentry is placed into service. Bars claiming the credit for componentry or installation provided by public funds. Deems the credit to expire upon when the componentry for which the credit is claimed is disposed of, taken out of service, or moved out of State, with no claim to remaining installments due, except as to any portion of an installment that accrued in a previous year that was carried forward. Repeals the statute effective for qualifying air purification componentry placed in service on or after January 1, 2026.
Amends GS 143-135.37, adding a new subsection to require every major facility construction or renovation project of a public agency to have an HVAC system designed and constructed to provide 90% control of infectious aerosols through specified measures. Excludes the new subsection from the net savings requirement of subsection (a1), which conditions the Sustainable Energy-Efficient Buildings Program's requirements upon the Department of Administration's determination that the application of the requirements to the project will result in anticipated net savings, as defined by the statute. Applies to construction and renovation projects for which the bidding process is initiated on or after October 1, 2023.
Appropriates $2.5 million for each year of the 2021-23 biennium to the Department of Public Instruction (DPI) to provide matching grants for the HVAC upgrades required by GS 143-135.37, as amended, to public school units located in tier one counties; sets the match requirement at $1 from the public school unit for every $2 in State funds.
Appropriates $5 million for each year of the 2021-23 biennium to DPI to provide matching grants for the HVAC upgrades required by GS 143-135.37, as amended, to public school units located in tier two and three counties; sets the match requirement at $1 from the public school unit for every $1 in State funds.
Appropriates $2.5 million for each year of the 2021-23 biennium to the State Board of Community Colleges to provide matching grants for the HVAC upgrades required by GS 143-135.37, as amended; sets the match requirement at $1 from the community college for every $1 in State funds.
Directs the State Board of Community Colleges and DPI to develop criteria for consideration in determining the award of matching funds that includes the age and condition of the HVAC systems and geographic diversity of awards. Requires the State Board of Community Colleges and DPI to annually report to the specified NCGA committee each year in which appropriated funds are awarded. Specifies content of the reports.
Section 5 is effective July 1, 2021.